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.
Kalamazoo is the largest city in the southwest region of the U.S. state of Michigan. It is the county seat of Kalamazoo County. As of the 2000 census, the city had a total population of 76,145. It is the major city of the Kalamazoo-Portage metropolitan area, which had an estimated population of 323,713 as of 2008. Kalamazoo is home to Western Michigan University, a nationally recognized research institution that has benefited from the local presence of Pfizer, Eaton Corporation and Stryker Corporation. This has enabled the school to offer solid programs in both its College of Engineering and Applied Sciences, and Haworth College of Business. The city is also home to Kalamazoo College (often referred to as "K College"), a liberal arts school located adjacent to WMU's campus. Kalamazoo was home to Nazareth College until its closure in 1991.
