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.
Portsmouth is an independent city located in the Hampton Roads metropolitan areas of the U.S. Commonwealth of Virginia. As of the 2000 census, the city had a total population of 100,565, and a 2008 Census estimate showed the city's population had slightly increased to 100,577.
