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.
Lowellville is a village in Mahoning County, Ohio, United States, in the "Steel Valley" area of the northeast part of the state, southeast of Youngstown. The village is an older, predominantly Italian-American, working-class community built along the banks of the Mahoning River, and centered around the once productive Sharon Steel works. The population was 1,281 at the 2000 census. It is part of the Youngstown-Warren-Boardman, OH-PA Metropolitan Statistical Area.