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.
Otter Rock is an unincorporated community in Lincoln County, Oregon, United States. It is located on U.S. Route 101 on the Oregon Coast. Otter Rock post office was established in 1913, and takes its name from a rock located about a half mile offshore and three and a quarter miles north of Yaquina Head. Sea Otters formerly lived around the rock. Devils Punch Bowl State Natural Area is located in Otter Rock. The community's ZIP Code is 97369.