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.
Berlin, a borough located approximately 75 miles southeast of Pittsburgh in Somerset County, Pennsylvania, United States, was laid out in 1784 and incorporated on February 7, 1833. The population was 2,192 at the 2000 census. The town is famous for Snyder of Berlin potato chips, and is home to the Berlin Fife and Drum Corps, one of the oldest such establishments in North America. It is part of the Johnstown, Pennsylvania Metropolitan Statistical Area.