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.
Birmingham is an affluent city in Oakland County of the U.S. state of Michigan. As of the 2000 census, the total population was 19,291. An upscale suburb of Detroit, the city hosts a downtown that attracts shoppers from throughout the Metro Detroit area.