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.
Toledo is a city in the U.S. state of Ohio within the Great Lakes Region and the county seat of Lucas County. Named after Toledo, Spain, it is located on the western end of Lake Erie, on the Michigan border. It is the principal city in the Toledo Metropolitan Statistical Area. In the 2000 census, the city proper had a population of 313,619, the fourth-largest in the state. According to the US Census, the Lucas county metropolitan area had a population of 650,955, while the Toledo/Fremont Metropolitan Statistical Area had a population of 711,952. Toledo is home to the University of Toledo.
