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.
Kelleys Island is both a village in Erie County, Ohio, United States, and the island which it fully occupies in Lake Erie. Originally known as Island Number 6 and later Cunningham Island, it was renamed in 1840 for brothers Datus and Irad Kelley, who were largely responsible for cultivatating the island's quarrying, logging and winemaking industries. As of the 2000 census, the village had a total permanent population of 367. It is the largest of the American Lake Erie Islands, and is a part of the Sandusky, Ohio Metropolitan Statistical Area.