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.
Orem is a city in Utah County, Utah, United States, in the north-central part of the state. It is adjacent to Provo, Lindon, and Vineyard and is about 45 miles (72 km) south of Salt Lake City. Orem is one of the principal cities of the Provo-Orem, Utah Metropolitan Statistical Area, which includes all of Utah and Juab counties. The population was 84,324 at the 2000 census, while the 2008 estimates placed it at 93,250. , making it the sixth-largest city in Utah. Utah Valley University is located in Orem. The Orem Owlz of the minor league baseball Pioneer League play their home games at the college. Orem uses the moniker "Family City USA". At one time the area was known as Sharon, a Biblical name for a mostly level strip of land running between mountains and the sea and the name of the birth town of The Church of Jesus Christ of Latter-day Saints founder Joseph Smith. Another former name was Provo Bench. In an apparent attempt to attract more investment to the town, in 1914 it was named after Walter C. Orem, who operated a railroad line in the area. Orem was incorporated in 1919.
