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.
For other uses, see Lebanon (disambiguation). Lebanon is a city in St. Clair County, Illinois, United States. The population was 3,523 at the 2000 census. Like many other places in "Little Egypt" or Southern Illinois, Lebanon was named after the Middle Eastern country of the same name. It is a part of the Metro-East region of the Greater St. Louis metropolitan area. Lebanon is home to McKendree University, the oldest college in Illinois.