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.
Columbiana is a city in Columbiana and Mahoning Counties in the U.S. state of Ohio. The population was 5,635 at the 2000 census. The Columbiana County portion of Columbiana is part of the East Liverpool–Salem Micropolitan Statistical Area, while the Mahoning County portion is part of the Youngstown–Warren–Boardman, OH-PA Metropolitan Statistical Area.