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.
Gowanda is a village in New York in the United States and lies partly in Erie County and partly in Cattaraugus County. The population was 2,842 at the 2000 census. The name is a local native term meaning "almost surrounded by hills" or "beautiful place among the hills. The Erie County portion of Gowanda is part of the Buffalo–Niagara Falls Metropolitan Statistical Area, while the Cattaraugus County portion is part of the Olean Micropolitan Statistical Area. The Village of Gowanda is partly in the Town of Collins in Erie County and the Town of Persia in Cattaraugus County. Gowanda Airport (D59) is a general aviation grass strip, located northwest of the village. Located in Gowanda, Zoar Valley features over 2,000 acres (8.1 km) of wilderness, hiking trails and waterfalls.
