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.
Winterville is a city in Clarke County, Georgia, United States. Since 1991, when the city of Athens abandoned its city charter to form the unified government of Athens-Clarke County, Winterville has been the only municipality located wholly within Athens-Clarke County. The population was 1,068 at the 2000 census.