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.
Elgin is a city 40 mi (64 km) northwest of Chicago on the Fox River. Most of Elgin lies within Kane County, Illinois, with a portion in Cook County, Illinois. As of the 2000 census, the city had a total population of 94,487, making it the eighth-largest city in Illinois and the 241st largest city in the United States. As of 2007, Elgin's population is estimated to be at 104,288, and the Northeastern Illinois Planning Commission forecasts Elgin will have a population of 167,375 in 2030.