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.
Roseville is a village in Muskingum and Perry counties in the U.S. state of Ohio, along Moxahala Creek. The population was 1,936 at the 2000 census. Roseville is served by a branch of the Muskingum County Library System.