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.
Tyler is a city in and the county seat of Smith County, Texas in the United States. The city is named for President John Tyler in recognition of his support for Texas's admission to the United States. The 2000 census recorded the city's population to be 83,650, while in 2008 it was estimated to have reached 108,772.