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.
Salem is a city in northern Columbiana County and extreme southern Mahoning County, Ohio, United States. At the 2000 census, the city's population was 12,197. Salem is a principal city of the East Liverpool-Salem Micropolitan Statistical Area, which includes all of Columbiana County. The small portion of the city that extends into Mahoning County is considered part of the Youngstown-Warren-Boardman, OH-PA Metropolitan Statistical Area. Both of these are components of the Youngstown-Warren-East Liverpool, OH-PA Combined Statistical Area.