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.
Summer Lake is an unincorporated community in northern Lake County, Oregon, United States. It is located on Oregon Route 31 approximately halfway between Bend and Lakeview. It is located at the base of the eastern slope of Winter Ridge adjacent to the Fremont–Winema National Forests.