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.
Elgin is a city in Union County, Oregon, United States. The population was 1,654 at the 2000 census. The 2007 estimate is 1,685 residents. The community is named after the Lady Elgin, a ship lost on Lake Michigan. The city is known for the Elgin Opera House, originally dedicated in 1912.