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.
Lowell is a city in Kent County of the U.S. state of Michigan. As of the 2000 census, the city population was 4,013. The city is in the northern portion of Lowell Township, but is politically independent. It is considered a bedroom community of nearby Grand Rapids.