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.
Smithville is a village in Wayne County, Ohio, United States. The population was 1,333 at the 2000 census. Smithville is home to the historic "Smithville Inn" and "The Barn" restaurants, as well as the Wayne County Schools Career Center. It is also part of the Green Local School District, which also includes the nearby Marshallville.