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.
Friendship is a town in Allegany County, New York, USA. The population was 1,927 at the 2000 census. The town's name was adopted to mark the resolution of earlier conflicts. The Town of Friendship is near the center of Allegany County and is northeast of Olean, New York.
