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.
Cumberland is a city in the far western portion of Maryland, United States. It is the county seat of Allegany County, and the primary city of the Cumberland, MD-WV Metropolitan Statistical Area. As of the 2000 census, the city had a population of 21,591. Cumberland is a regional business and commercial center for Western Maryland and the Potomac Highlands of West Virginia. Cumberland is also known for being the city in which the Baked Potato was invented.
