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.
Cement City is a village in Jackson and Lenawee counties in the U.S. state of Michigan. The population was 452 at the 2000 census. Cement City is the home of Norman A. Miller Elementary School, a school most recently known for being a winner of the prestigious Golden Apple Award in Michigan.