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.
Jay is a town in Essex County, New York, United States. The population was 2,306 at the 2000 census. The town is named after John Jay, governor of New York when the town was formed. The Town of Jay in on the north border of the county and is southwest of Plattsburgh. Jay is inside the Adirondack Park.