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.
Cortland is a town in DeKalb County, Illinois, United States. The population was 2,066 at the 2000 census. Because of its status as an incorporated town, Cortland has adopted the slogan, "The Third Largest Town in Illinois. " Only the towns of Cicero and Normal are larger, in terms of population.