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.
Niles is a city in Trumbull County, Ohio, United States. The city's population was 20,932 at the 2000 census. It is part of the Youngstown-Warren-Boardman, OH-PA Metropolitan Statistical Area. Located in the nation's former industrial belt, the city's economy focused initially on iron manufacturing but later diversified to include steel and glass production. Niles was adversely affected by the decline of the manufacturing sector throughout the northern United States in the 1970s.