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.
Westphalia is a village in Clinton County in the U.S. state of Michigan. As of the 2000 census, the village population was 876. The village is within Westphalia Township in the western portion of Clinton County, about 8 miles north of Interstate 96 on county roads and about 25 miles northwest of Lansing.