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.
Rocky Gap is a unincorporated area that is located in Bland County in the U.S. state of Virginia. Rocky Gap sits at a high elevation of 2,334 ft. The highest point in the area is 2,583 ft. In the year of 2000, there was a total of 78 people living in Rocky Gap.