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.
Covington is an unincorporated community in Covington Township of Baraga County in the U.S. state of Michigan, with coordinates of 46°32′29″N 88°32′13″W / 46.54139°N 88.53694°W / 46.54139; -88.53694 on US 141 near the junction with M-28, which is a few miles west of US 41.