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.
Mercer is a town in southern Iron County, Wisconsin, United States. The population was 1,732 at the 2000 census. The unincorporated community of Manitowish is located within the town. Mercer identifies itself as the "Loon Capital of the World" in order to promote tourism. This is based on a wildlife study that found Mercer had the highest concentration of common loons in the world. In front of the Mercer Chamber of Commerce's information center, there is a 16-foot (4.9 m), 2,000 pound statue named "Claire de Loon". Mercer also hosts an annual "Loon Day" festival, which features a large arts and crafts fair, live music and a loon calling contest.
