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.
Roper is a town in Washington County, North Carolina, United States. The population was 613 at the 2000 census. It was known as Lee's Mill (named for Thomas Lee) until 1890 when the John L. Roper Lumber Company was established in the town and its name changed to Roper.