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.
Martel is an unincorporated community in central Tully Township, Marion County, Ohio, United States. Although it is unincorporated, it had a post office, with the ZIP code of 43335. After its post office was closed, the community was made part of the Caledonia ZIP code area.