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.
West Columbia is a city in Brazoria County in the U.S. state of Texas within the greater Houston metropolitan area. The population was 4,255 at the 2000 census. The first Congress of the Republic of Texas was convened in West Columbia on October 1836 (it was then named simply Columbia).