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.
Harlem is a city in Columbia County, Georgia and is part of the Augusta, Georgia metropolitan area. The population was 1,814 at the 2000 census. Harlem is the birthplace of comedian Oliver Hardy; the annual Harlem Oliver Hardy Festival is held each October on Main Street in his honor.