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.
Sterling Heights is a city in Macomb County of the U.S. state of Michigan, and one of Detroit's core suburbs. As of the 2000 census, the city had a total population of 124,471. The Census Bureau's 2008 estimate placed the population at 127,160, making it the second largest Detroit suburb and the fourth largest city in Michigan.