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.
Sharpsburg is a town in Washington County, Maryland, United States, approximately 13 miles (21 km) south of Hagerstown. The population was 691 at the 2000 census. During the American Civil War, the Battle of Antietam (or Battle of Sharpsburg) was fought on what is now Antietam National Battlefield, in the vicinity of Antietam Creek.