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.
Hagerstown is a town in Jefferson Township, Wayne County, Indiana, United States. As of the 2000 census, the population was 1,768. Hagerstown is locally famous for Welliver's Smorgasbord restaurant.
