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.
Smiths Station is a city in Lee County, Alabama, United States. It is a part of the Columbus, Georgia-Alabama Metropolitan Statistical Area. The city is also known by locals as Smiths, although the official name is Smiths Station. According to the local legend, a postmaster around 1960 grew tired of writing Smiths Station, so he took it upon himself to drop "Station" from the name of the community. Smiths Station was officially incorporated in June 2001, and is as of 2004 Alabama's second newest city next to Center Point. At the time of the 2000 census, it was still a census-designated place (CDP), and its population was 21,756. Smiths Station is a bedroom community of Columbus, Georgia and Phenix City, Alabama. Smiths Station High School has an enrollment of 2,500+ students and is the 10th largest high school in the state.