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.
Hammond is the largest city in Tangipahoa Parish, Louisiana, United States. The population was 17,639 at the 2000 census. It is home to Southeastern Louisiana University. The city was the home base for production of the first season of the NBC television series In the Heat of the Night. Hammond is the principal city of the Hammond Micropolitan Statistical Area, which includes all of Tangipahoa Parish.