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.
Lebanon (commonly pronounced "Leba-nen") is the county seat of Boone County, Indiana, United States. The population was 14,222 at the 2000 census. The city was named Lebanon because a stand of hickory trees on the site reminded one of the town's commissioners of the Biblical cedars of Lebanon. The city is the county seat of Boone County. Lebanon is located in central Indiana, northwest of Indianapolis.