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.
Sherman is a city in and the county seat of Grayson County, Texas, United States. The city's estimated population as of 2008 was 38,077. It is also one of two principal cities in the Sherman-Denison Metropolitan Statistical Area.