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.
Gates is a city on the border of Linn and Marion counties in Oregon, United States. The population was 471 at the 2000 census. The greater part of Gates' population is in Marion County and the city is primarily under Marion County's jurisdiction. The Marion County portion of Gates is part of the Salem Metropolitan Statistical Area, while the Linn County portion is part of the Albany–Lebanon Micropolitan Statistical Area.