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.
Manning is an unincorporated community in Washington County, Oregon, United States on the Sunset Highway. Manning was named for Martin Manning, who took up a land claim there in 1865. Manning post office was established in 1890. The Banks–Vernonia State Trail, a rail trail conversion, passes through Manning.
