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.
Coeburn is a town in Wise County, Virginia, along the Guest River. The population was 1,996 at the 2000 census with many small peaceful wooded communities in the outskirts. Camping is available nearby at Bark Camp Lake in the Jefferson National Forest with other activities including boating and fishing. Coeburn also has a racetrack and has many trails for riding 4-wheelers. The Guest River Gorge Trail, built along the Guest River on what was formerly the Interstate Railroad is also located in the Jefferson National Forest and is a popular place to walk or ride a bicycle.