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.
Sheffield is a city in Colbert County, Alabama, United States, and is included in The Shoals MSA. As of the 2000 census, the population of the city is 9,652. Sheffield is the birthplace of notable attorney, actor, former senator and presidential contender Fred Thompson. It is also home to the Muscle Shoals Sound Studio where many popular twentieth century musicians recorded their work.