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.
Saratoga Springs is a city in Utah County, Utah, United States. It is part of the Provo–Orem, Utah Metropolitan Statistical Area. The city is a relatively new development along the northern shores of Utah Lake. It was incorporated on December 31, 1997 and has been growing rapidly since then. The population was 1,003 at the 2000 census, while the 2008 estimates placed it at 16,053. Although Saratoga Springs was a town in 2000, it has since been classified as a fifth-class city by state law.