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.
Tempe is a city in Maricopa County, Arizona, USA, with a 2008 population of 175,523. The city is named after the Vale of Tempe in Greece. Tempe is located in the East Valley section of the Phoenix Metropolitan Area; it is bordered by Phoenix and Guadalupe on the west, Scottsdale on the north, Chandler on the south, and Mesa on the east. Tempe is the location of US Airways Group's corporate headquarters, and of Arizona State University's oldest and largest campus.
