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.
Whittier was a small town, founded in 1881 by Clark Whittier when he purchased 60,000 acres (240 km²) of land in the area, and is now an unincorporated community in western North Carolina. It was incorporated as a town from 1887 to 1933, when the Great Depression took the lumber industry boom (which began in the 1900s) down with it. The town was located on the railroad and the Tuckasegee River, between Bryson City downstream to the west, and Dillsboro upstream to the southeast. It straddles the county line between Jackson County to its east and Swain County to the west.