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.
Rochester is a village in Sangamon County, Illinois, United States. According to a special village census held in 2006, the population is 3,442. The population was 2,893 at the 2000 national census. The village was settled in 1819, and is located in Rochester Township. Rochester is part of the Springfield, Illinois Metropolitan Statistical Area.