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.
Scranton is a city in the northeastern part of Pennsylvania, United States. It is the county seat of Lackawanna County and the largest principal city in the Scranton–Wilkes-Barre, Pennsylvania Metropolitan Statistical Area. According to figures released by the United States Census Bureau in 2000, the city had a total population of 76,415 . Scranton is Pennsylvania's seventh most populous city after Philadelphia, Pittsburgh, Allentown, Erie, Reading, and Bethlehem. Scranton is the geographic and cultural center of the Lackawanna River valley. It is the largest city located in a contiguous quilt-work of former anthracite coal mining communities including the smaller cities of Wilkes-Barre, Pittston, and Carbondale. Scranton was incorporated as a borough on February 14, 1856, and as a city on April 23, 1866.