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.
Point Roberts is an unincorporated community in Whatcom County, Washington, United States. It has a post office, with the ZIP code of 98281, whose ZIP Code Tabulation Area (ZCTA) had a population of 1,308 at the 2000 census. A geopolitical oddity, Point Roberts is a part of the United States that is not physically connected to it, making it an exclave of the U.S. It is located on the southernmost tip of the Tsawwassen Peninsula, south of Delta, British Columbia, Canada, and can be reached from the rest of the United States only by traveling through Canada or crossing Boundary Bay by sea or air.