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.
Westover is an unincorporated community in Somerset County, Maryland, United States. It is located on Maryland Route 413 near its terminus at U.S. Route 13. The small community is home to many important services in Somerset County. Westover has a post office with the area code of 21871. Its area code is 410.