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.
West Salem is a village in Wayne County, Ohio, United States. The population was 1,501 at the 2000 census. West Salem is served by a branch of the Wayne County Public Library. The noted drag racing track Dragway 42 is located nearby.