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.
Oregon City was the first city in the United States west of the Rocky Mountains to be incorporated. It is the county seat of Clackamas County, Oregon. As of the 2000 census, the city population was 25,754; the 2006 estimate has the population at 29,540. The city's motto is Urbs civitatis nostrae prima et mater (First and mothertown of our state), as seen on the city's seal.