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.
Salem is a city in Livingston County, Kentucky, United States. The population was 769 at the 2000 census. It is part of the Paducah, KY-IL Micropolitan Statistical Area. Salem is the largest city in Livingston County, although it is neither the county seat (a distinction held by Smithland) nor the largest community (the census-designated place of Ledbetter has more than double Salem's population).