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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Roscommon is a village in the U.S. state of Michigan. As of the 2000 census, the village population was 1,133. It is the county seat of Roscommon County. The village is in Higgins Township in the northern part of Roscommon County. Roscommon Township is in the southwest part of the county. The Roscommon post office, with ZIP code 48653, also serves the northern portion of Higgins Township, as well as all of Gerrish Township to the west, most of Lyon Township to the west of Gerrish, and smaller portions of Lake Township to the south of Lyon, Markey Township to the south of Gerrish, Au Sable Township to the east of Higgins and also the southern portions of South Branch Township and Beaver Creek Township to the north in Crawford County. The Roscommon post office first opened January 9, 1873. It was named after the town and county of Roscommon in Ireland. Irishman Charles O'Malley oversaw the renaming of some Michigan counties from Indian names to Irish names in 1843. The South Branch of the Au Sable River (Michigan) passes through the village and contributes to the local economy. Several Canoe Liveries operate in the village and offer water recreation such as kayaking and canoeing.
