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.
Athens is a city in, and the county seat of, Athens County, Ohio, United States. A historic college town in the southeastern part of the state, Athens is home to Ohio University and is the principal city of the Athens, Ohio Micropolitan Statistical Area. The population was 21,342 in the 2000 census; it was estimated to be 21,909 in 2007. Athens is a qualified Tree City USA by the National Arbor Day Foundation.