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.
West Valley is a former census-designated place (CDP) in Yakima County, Washington, United States. The area has been annexed by the city of Yakima. The population was 10,433 at the 2000 census. Based on per capita income, West Valley ranks 76th of 522 areas in the state of Washington to be ranked.