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.
Linville Falls is an unincorporated community at the junction of Avery, Burke, and McDowell counties in the U.S. state of North Carolina. The community is named after Linville Falls, a nearby waterfall in the Linville Gorge Wilderness.