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.
Cullman is a city in Cullman County, Alabama, United States. It is located along Interstate 65, 50 miles (80 km) north of Birmingham, Alabama and 55 miles (89 km) south of Huntsville, Alabama. According to the 2008 census, the city has a population of 15,295. The city is the county seat of Cullman County.