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.
Shelter Island Heights is a census-designated place and hamlet located in the Town of Shelter Island, Suffolk County, New York. It is located on the north side of the island of Shelter Island, west of the village of Dering Harbor. The population was 981 at the 2000 census.