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.
Emmitsburg was founded in 1785 and is in Frederick County, Maryland, United States, just south of the Mason-Dixon line separating Maryland from Pennsylvania. Emmitsburg's population was 2,290 at the 2000 census. It is the home of Mount St. Mary's University. The National Emergency Training Center, The National Fallen FireFighter's Memorial and Emergency Management Institute are also located in Emmitsburg on the former campus of St. Joseph's College. The current mayor of Emmitsburg is James E. "Jim" Hoover.
