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.
Fine is a town in St. Lawrence County, New York, United States. The population was 1,622 at the 2000 census. The town is named after John Fine, a businessman involved in settling the town. The Town of Fine is in the south part of the county, south of Canton. The New York State Ranger School is in the eastern part of the town.