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.
Lancaster (pronounced LANG-kiss-ter by most locals, instead of LAN-kast-er) is a city in Fairfield County, Ohio, United States. As of the 2000 census, the city population was 35,335. It is located near the Hocking River, approximately 33 miles (53 km) southeast of Columbus, Ohio. It is the county seat of Fairfield County. The current mayor of Lancaster is Republican David S. Smith, who took office in January 2004. In November 2007, Smith won reelection to a second four-year term commencing in January 2008.
