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.
Nehalem is a city in Tillamook County, Oregon, United States. Incorporated in 1889, the city is located on the Nehalem River at Nehalem Bay of the Pacific Ocean. It is bisected by U.S. Route 101. The population was 203 at the 2000 census.