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.
Brogan is an unincorporated community in Malheur County, Oregon, United States, on U.S. Route 26. Brogan was founded by D. M. Brogan in 1909, and when a post office was established in the locality on April 23 of that year, it was named for him. Brogan is located on the north end of the now-abandoned Union Pacific Railroad branch line from Vale. It is part of the Ontario, OR–ID Micropolitan Statistical Area.
