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.
Upperville is a small town in Fauquier County, Virginia, fifty miles from downtown Washington, D.C. through which Rt. 50 runs. Founded in the 1790s along Pantherskin Creek, it was originally named Carrstown by first settler Josephus Carr. Through an 1819 Act passed by the Virginia General Assembly, the name was changed to Upperville. John Updike wrote of Upperville in his sardonic 1961 poem Upon Learning That a Town Exists Called Upperville.