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.
Lima is a city in the U.S. state of Ohio and the county seat of Allen County. The municipality is located in northwestern Ohio along Interstate 75 approximately 72 miles (116 km) north of Dayton and 78 miles (125 km) south-southwest of Toledo. As of the 2000 U.S. census, the city had a population of 40,081. The 2006 estimate was 38,219. It is the principal city of and is included in the Lima, Ohio Metropolitan Statistical Area, which is included in the Lima-Van Wert-Wapakoneta, Ohio Combined Statistical Area. Lima was founded in 1831. The Lima Army Tank Plant, built in 1941, is the world's sole producer of the M1 Abrams.
