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.
Lookout Mountain is a city in Walker County, Georgia, United States. The population was 1,617 at the 2000 census. The city is located on Lookout Mountain, home to such attractions as Rock City and Ruby Falls. The city is also home to Covenant College. It is a is suburb of Chattanooga, Tennessee and is part of the Chattanooga, TN–GA Metropolitan Statistical Area.