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.
Berkeley is a village located in Cook County, Illinois, United States. Incorporated in 1924, the population at the 2000 census was 5,245. The town has a commuter railroad station on Metra's Union Pacific/West Line with service to downtown Chicago.