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.
Highlands is an incorporated town in Macon and Jackson counties in the U.S. state of North Carolina. Located on a plateau in the southern Appalachian mountains, within the Nantahala National Forest, it lies mostly in southeastern Macon and slightly in southwestern Jackson counties, in the Highlands and Cashiers (pronounced "cashers") townships, respectively. The permanent population was 909 at the 2000 census. The population swells to 10,000-15,000 during the season from spring to fall.