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.
Sumas is a small town in Whatcom County, Washington, United States. The population was 960 at the 2000 census. Sumas is located adjacent to the Canadian border and borders the city of Abbotsford, British Columbia. The Sumas-Huntingdon port of entry at the north end of State Route 9 operates 24 hours a day. Sumas shares Nooksack Valley School District with the towns of Nooksack and Everson.