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.
Minerva is a village in Carroll, Columbiana, and Stark counties in the U.S. state of Ohio. The population was 3,934 at the 2000 census. The Carroll and Stark County portions of Minerva are part of the Canton–Massillon Metropolitan Statistical Area, while the Columbiana County portion is part of the East Liverpool–Salem Micropolitan Statistical Area.