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.
Delaware is a city in and the county seat of Delaware County, Ohio, United States. Located near the center of Ohio, about 20 miles (32 km) north of Columbus, Delaware was founded in 1808 and incorporated in 1816. It is part of the Columbus Metropolitan Area. The population was 25,246 at the 2000 census. According to the US Census 2008 estimate, Delaware has a population of 33,719, while the Columbus-Marion-Chillicothe, OH Combined Statistical Area has 2,002,604 people.