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.
Worcester is a city in Worcester County, Massachusetts, United States. Named after Worcester, England, the city had a population of 182,596, making it the estimated second largest city in New England. It is the county seat of Worcester County. Worcester is located approximately 40 miles west of Boston, and marks the western periphery of the Boston-Worcester-Manchester (MA-RI-NH) U.S. Census Combined Statistical Area (CSA). Due to its location in Central Massachusetts, Worcester is often referred to as the "Heart of the Commonwealth. " The city is also noted for its mill era Victorian architecture.