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.
Frankfort is a city in the Commonwealth of Kentucky that serves as the state capital and the county seat of Franklin County. The population was 27,741 at the 2000 census; by population, it is the 5th smallest state capital in the United States. Frankfort is the principal city of the Frankfort, Kentucky Micropolitan Statistical Area, which includes all of Franklin and Anderson counties.
