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.
Rock Hill is the largest city in York County, South Carolina, United States, and the fourth largest city in the state. The 2008 population estimate was 67,339 residents. Rock Hill is located at 34°56′17″N 81°1′34″W / 34.93806°N 81.02611°W / 34.93806; -81.02611, approximately 15 miles south of Charlotte, North Carolina and approximately 70 miles north of Columbia.