A non-profit organization (abbreviated as NPO, also known as a not-for-profit organization) is an organization that does not distribute its surplus funds to owners or shareholders, but instead uses them to help pursue its goals. Examples of NPOs include charities (i.e. charitable organizations), trade unions, and public arts organizations. Attorneys who work with non-profit organizations help in establishing and operating a non-profit within the requirements of the law, deal with issues of taxation, corporate governance, telephone solicitation and charitable fraud.
Dunkirk is a city in Chautauqua County, New York in the USA. The population was 13,131 at the 2000 census. Dunkirk is on shore of Lake Erie and shares a border with the village of Fredonia. The city is surrounded by the town of Dunkirk. The National Guard has a base in Dunkirk.