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.
Hartselle is the second largest city in Morgan County, Alabama, United States, about 10 miles (16 km) south of Decatur, and is included in the Decatur Metropolitan Area, and the Huntsville-Decatur Combined Statistical Area. As of the 2006 census estimates, the population of the city is 13,479. Hartselle was founded in 1870 with the arrival of the South and North Alabama Railroad. It takes its name from George Hartselle, one of the railroad's owners. The post office open in 1873. Most of the oldest buildings were destroyed by a disastrous fire in 1916.