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.
The Borough of West Chester is the county seat of Chester County, Pennsylvania, United States. It is part of the Philadelphia–Camden–Wilmington metropolitan area. Valley Forge, the Brandywine Battlefield, Longwood Gardens, and other historical attractions are near West Chester. West Chester University of Pennsylvania is located in the borough.