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.
Delaware Water Gap is a borough in Monroe County, Pennsylvania, United States. It is located adjacent to the Delaware Water Gap, the pass through which the Lackawanna Corridor and Interstate 80 run across the Pennsylvania-New Jersey border along the Delaware River. The population of Delaware Water Gap was 744 at the 2000 census.