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.
Willoughby is a city in Lake County, Ohio, United States. It is a suburb of Cleveland, Ohio. The population was 22,621 at the 2000 census. Willoughby is served by a branch of the Willoughby-Eastlake Public Library.