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.
Elyria is a city in the U.S. state of Ohio and the county seat of Lorain County. The municipality is located in northeastern Ohio at the forks of the Black River. As of the 2000 census, the city had a population of 55,953. The city is named for its founder, Heman Ely . The city is home to Lorain County Community College.
