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.
Pelham is a city and suburb of Birmingham in Shelby County, Alabama, United States. At the 2000 census the population was 14,369, but has grown to 20,120 according to the latest Census estimate in 2006. It was named for famed American Civil War officer John Pelham. An F2 tornado damaged business buildings here along with Indian Springs, Helena, and Inverness on Palm Sunday March 27, 1994.