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.
Smyrna is a town in Kent county in the U.S. state of Delaware. It is part of the Dover, Delaware Metropolitan Statistical Area. According to the Census Bureau, as of 2008, the population of the town is 8,603. The international jurist John Bassett Moore was born in Smyrna, as were politicians Louis McLane and James Williams.
