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.
Macomb is a city located in McDonough County, Illinois founded in 1830. It is situated in western Illinois southwest of Galesburg at 40°27'38" North, 90°40'27" West (40.460501, -90.674048). As of 2000, the city had a population of 21,659. It is the county seat of McDonough County. According to the United States Census Bureau, the city has a total area of 10.2 square miles, of which, 9.9 square miles (25.5 km²) of it is land and 0.4 square miles (1.0 km²) of it is water. The total area is 3.90% water; the East Fork La Moine River flows past the northern part of the city. Macomb is the home of Western Illinois University.