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.
Aurora is a Home Rule Municipality spanning Arapahoe, Adams, and Douglas counties in Colorado. The city is the third most populous city in the state of Colorado and the 58st most populous city in the United States. The city had an estimated population of 319,057 in 2008-07-01. The city and its western neighbor are the principal cities of the Denver-Aurora-Broomfield, CO Metropolitan Statistical Area, which in 2007 had an estimated population of 2,464,866. , the estimated population of the Denver-Aurora-Boulder Combined Statistical Area was 2,998,878 on 2007-07-01.