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.
New Cumberland is a borough in Cumberland County, Pennsylvania, United States. New Cumberland was incorporated as a borough on March 21, 1831. The population was 7,349 at the 2000 census. The borough is noted for its yearly Apple Festival, which gathers hundreds of vendors . New Cumberland is part of the Harrisburg–Carlisle Metropolitan Statistical Area.