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.
Lockport is a city in Will County, Illinois, United States that incorporated in 1853. Lockport is located in northeastern Illinois, 30 miles southwest of Chicago, and north of Joliet, at locks connecting Chicago Sanitary and Ship Canal with the Des Plaines River via the Lockport Powerhouse. Lockport was the headquarters of the operationally defunct Illinois and Michigan Canal. A section of the canal runs through Lockport, including the remains of the canal's Lock No. 1 from which the town received its name. The canal right-of-way is now the Illinois and Michigan National Heritage Corridor. File:Lock_Number_1_Lockport_IL. jpg|Lock #1, Lockport, IL
