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.
Westminster is a city in northern Maryland, United States. It is the county seat of Carroll County. According to the U.S. Census Bureau, the city's population was 17,689 for a 12-month period ending 1 July 2008. Westminster is an outlying community within the Baltimore-Towson, MD MSA, which is part of a greater Washington-Baltimore-Northern Virginia, DC-MD-VA-WV CSA.