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.
Fort Sheridan is a residential neighborhood spread among Lake Forest, Highwood, and Highland Park in Lake County, Illinois, United States. It was originally established as a United States Army Post named after Civil War Cavalry General Philip Sheridan, to honor his services to Chicago. When the main fort was officially closed by the Army on 3 May 1993, the majority of the property was sold by the Department of Defense to commercial land developers. Most of the original housing structures were then refurbished and resold as a residential community. Approximately 90 acres of the southern end of the original post was retained by the Army and now operates as the Sheridan Reserve Center complex.