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.
Emerald Isle is a town in Carteret County, North Carolina, United States. It is part of the Crystal Coast and is located entirely on the Bogue Banks. The population was 3,488 at the 2000 census, but as many as 50,000 visitors inhabit the area during the summer season, filling up vacant rental properties that do not count toward official census results. Today, the oceanfront is lined with both large and small homes. While there is a scattering of condominiums, there are no oceanfront hotels, and Emerald Isle has maintained a family-oriented atmosphere. Recent beach renourishment projects in North Carolina, including Emerald Isle, have been both praised and questioned.