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.
The city of Dover is the capital and second largest city in the U.S. state of Delaware. It is also the county seat of Kent County, and the principal city of the Dover, Delaware Metropolitan Statistical Area which encompasses all of Kent County. It is located on the St. Jones River in the Delaware River coastal plain. It was named by William Penn for Dover in Kent, England. As of 2007, the city had an estimated population of 35,811.