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.
Lewistown is a borough in and the county seat of Mifflin County, Pennsylvania, United States. It lies along the Juniata River, 61 miles (98 km) northwest of Harrisburg. The number of people living in the borough in 1900 was 4,451; in 1910, 8,166; and in 1940, 13,017. The population was 8,998 at the 2000 census. It is the principal borough of the Lewistown Micropolitan Statistical Area. Of the four communities in the United States named "Lewistown", this borough is the largest.