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.
Ellijay is a city in Gilmer County, Georgia, United States. The population was 1,584 at the 2000 census. The city is the county seat of Gilmer County. Ellijay lies where two rivers, the Ellijay and the Cartecay, come together to form the Coosawattee River. The city holds an annual Apple Festival and Gilmer County is known as the 'Apple Capital of Georgia'. The Apple Festival is held yearly in October. The town has a pop cultural reference on an Adult Swim animated show Squidbillies, where it is the site of a fictitous town called Mountain Squids, Georgia.