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.
Bellefontaine is a city in and the county seat of Logan County, Ohio, United States. The population was 13,069 at the 2000 census. It is the center of the Bellefontaine Micropolitan Statistical Area, as defined by the United States Census Bureau in 2003. The highest point in Ohio, Campbell Hill, is within the city limits of Bellefontaine.