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.
Gresham is a city located in Multnomah County, Oregon, United States immediately east of Portland. It was named for the American Civil War general, and Postmaster General, Walter Quinton Gresham. The population was 90,205 at the 2000 census; in 2008, the Population Research Center estimated the city's population at 101,221. This makes Gresham the fourth largest city in Oregon.
