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.
Parma is a village in Jackson County in the U.S. state of Michigan. The population was 907 at the 2000 census. This was an increase from 875, the population in 1990, and this marks the first time the village of Parma had more than 900 people. Parma is the birthplace of world-renowned ecologist and soil scientist Dr. Robert E. Horton and NASCAR driver Brian Tyler.