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.
Somerset is a city in Pulaski County, Kentucky, United States. The city population was 11,352 at the 2000 census. The population of the Somerset Micropolitan Statistical Area was 56,217 at the 2000 census. The 2009 estimated population is 12,320 for the city of Somerset. The Somerset Micropolitan Statistical Area is 60,148.