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.
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Umpqua is an unincorporated community in Douglas County, Oregon, United States. The population was 112 at the 2000 census. The word "Umpqua" was first used by the local Native Americans to refer to the locality around the Umpqua River and came to be applied to the river as well.
