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.
Elberton is the largest city in Elbert County, Georgia, United States. The population was 4,743 at the 2000 census. The city is the county seat of Elbert County and serves as a hub for industry and small business in Northeast Georgia. Founded in 1803, Elberton is known as the "Granite Capital of the World."