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.
Corvallis is a city located in central western Oregon, United States. It is the county seat of Benton County and the principal city of the "Corvallis, Oregon Metropolitan Statistical Area", which encompasses all of Benton County. The population was estimated at 51,110 in 2008 by the United States Census Bureau,, though other research supports the estimate of nearly 55,000 used by the city itself in 2008.