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.
Pomeroy is a village in Meigs County, Ohio, United States, along the Ohio River. The population was 1,966 at the 2000 census. It is the county seat of Meigs County. During the late 19th century, Pomeroy was an important producer of coal and salt. The first coal barges on the Ohio River were loaded there.