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.
Farnham is a village located in the Town of Brant, Erie County, New York, United States. The population was 322 at the 2000 census. It is part of the Buffalo–Niagara Falls Metropolitan Statistical Area. The village is named after Leroy Farnham, a local landowner and merchant. The Village of Farnham is located in the western part of the Town of Brant, north of the Cattaraugus Reservation and southeast of Evangola State Park.