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.
Elmira is an unincorporated community in Lane County, Oregon, United States. It is located west of Eugene and north of Veneta and Oregon Route 126, near the Long Tom River and Fern Ridge Reservoir. The community was named after Elmira, California, after previously having the name "Duckworth". A local business owner persuaded postal authorities to rename the community "Elmira" in 1884.