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.
Irving is a hamlet located in Chautauqua County, New York, USA. It is located near the east town line and the eastern county line in the Town of Hanover. US Route 20 and New York State Route 5 pass through the hamlet, which is also next to Cattaraugus Creek; New York State Route 438 terminates just across the creek. The hamlet is a key point on the Cattaraugus Indian Reservation; the Seneca nation's governmental headquarters for the reservation are located in Irving. Several tax-free gasoline stations and smoke shops are located in the hamlet, as is Seneca Gaming and Entertainment, a Seneca-owned bingo hall.