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.
Franklin is an incorporated town located in Franklin Township, within the Nantahala National Forest, in Macon County, North Carolina. As of the 2000 census, the town had a total population of 3,490. It is the county seat of Macon County. The Franklin, North Carolina area is rich in gems and minerals and is known as the "Gem Capital of The World."