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.
Waverly is a village in and the county seat of Pike County, Ohio, United States. The population was at 4,433 at the 2000 census. The town was formed in 1829, as the construction of the Ohio and Erie Canal along the west bank of the Scioto River brought new growth to the area. In 1861 the county seat was moved here from Piketon. Waverly is served by the Garnet A. Wilson Public Library. The current Mayor is Dale E. Reed.