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.
Sanborn is a hamlet in the Towns of Cambria and Lewiston, New York, USA, on the southeast corner of the intersection of New York State Route 429 and New York State Route 31. Originally called South Pekin after the formerly thriving hamlet of Pekin to the north, Sanborn was renamed in 1866 after Ebenezer Sanborn. The ZIP code for Sanborn is 14132. Sanborn is the home of Niagara County Community College.