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.
Utica is a city in the American state of New York, and the county seat of Oneida County. The city of Utica is situated within the region referred to as the Mohawk Valley and the Leatherstocking Region in Central New York State. Utica has an extensive park system, with winter and summer sports facilities. Utica and the neighboring city of Rome are principal cities of the Utica–Rome, New York Metropolitan Statistical Area, which includes Oneida and Herkimer counties.