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.
Roscoe is a hamlet in Sullivan County, New York, United States. The population was 597 at the 2000 census. Roscoe is in the southwest part of the Town of Rockland, adjacent to New York State Route 17. It is named for New York Senator Roscoe Conkling. Roscoe calls itself the "Trout Town, USA. " The town is a destination for fly-fishing enthusiasts because of its location at the intersection of two rivers popular for trout fishing (the Beaverkill and the Willowemoc). The community is a traditional stopping point for people traveling along Route 17 because the facilities are right by the access road to the highway. These include a diner, gas stations, and convenience stores.