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.
Ratcliff is an unincorporated community in Houston County in east Texas, United States. Founded in the early 1900s, Ratliff had a population of more than five thousand, with most working at a sawmill operated by the Louisiana and Texas Lumber Company. This Four C Mill used the 45-acre (180,000 m) lake that is the heart of Ratcliff Lake Recreation Area as its millpond. The recreation area is located within the Davy Crockett National Forest. Ratcliff is named for an early settler, J.H. Ratcliff, who operated a smaller sawmill, which cut the timber for the larger Four C Mill.