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.
Muncie is a city in Center Township, Delaware County in east central Indiana, best known as the home of Ball State University and the birthplace of the Ball Corporation. It is the principal city of the Muncie, Indiana Metropolitan Statistical Area, which has a population of 118,769. The population within city limits, as of a 2000 Census, was 65,287.