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.
Summerville is a town in Berkeley, Charleston, and Dorchester counties in the U.S. state of South Carolina. The population was 48,091 as of August 2008. The city is a distant suburb of Charleston; and has thus experienced rapid population growth. In 2007, it was designated a principal city of the Charleston–North Charleston–Summerville Metropolitan Statistical Area Summerville is also included as part of the Charleston-North Charleston Urbanized area.