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.
Depoe Bay is a city in Lincoln County, Oregon, United States, located on U.S. Route 101 next to the Pacific Ocean. The population was 1,174 at the 2000 census, with an unofficial estimated population of 1,355 in 2007. The bay of the same name is a six-acre (24,000 m²) harbor that the city promotes as the world's smallest.