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.
Emory is a city in Rains County, Texas, United States. The population was 1,021 at the 2000 census. It is the county seat of Rains County. Previously known as Springville, the city is named after Emory Rains who was a legislator from the area. Rains was the author of the Homestead Law of Texas which was later used as a model for the protection of homesteads throughout the United States. Special legislation passed to create Rains County called for the citizens to vote on the location of the county seat and for that selected town to be renamed Emory.