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.
Covington is a city in Kenton County, Kentucky, United States. As of the 2000 census, the city population was 43,370; it is the fifth-most-populous city in Kentucky. It is one of two county seats of Kenton County. Covington is located at the confluence of the Ohio and Licking Rivers. Covington is part of the Cincinnati – Northern Kentucky metropolitan area and is separated from Cincinnati by the Ohio River and from Newport by the Licking River. Covington is located within the Upland South region of the United States of America; it is also acknowledged as a Midwestern city.