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.
Lowgap is an unincorporated community in the Franklin Township of Surry County, North Carolina. Lowgap is named for the "low gap" the community is settled in among the Blue Ridge Mountains. The community has an elevation of 1,457 feet. Landmarks near the center of the community include the community post office, the community library housed in the former Lowgap School, fire department and area churches. North Carolina Highway 89, also known as West Pine Street, serves as the main thoroughfare in the community.