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.
Rockingham is a city in Richmond County, North Carolina, United States named after the Marquis of Rockingham. The population was 9,672 at the 2000 census. It is the county seat of Richmond County. Rockingham is the home of Rockingham Speedway, formerly the North Carolina Speedway, which was a staple of the NASCAR schedule for nearly 40 years, before the race was discontinued in 2004.