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.
Westerville, once known as "The Dry Capital of the World", is a city in Franklin and Delaware counties in the U.S. state of Ohio. The population was 35,318 as of the 2000 census, making Westerville then the largest suburb of Columbus. Westerville's population is estimated to have risen slightly to 35,739 as of July 1, 2007. The city is located at 40°7′25″N 82°55′17″W / 40.12361°N 82.92139°W / 40.12361; -82.92139 (40.123496, -82.921432).
