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.
Somerville is a city in Middlesex County, Massachusetts, United States, located just north of Boston. As of the 2000 census, the city had a total population of 77,478 and was the most densely populated municipality in New England. It is also the 17th most densely populated incorporated place in the country. It was established as a town in 1842, when it was separated from the urbanizing Charlestown. Somerville was a 2009 All-America City Award recipient.