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.
Arthurdale is an unincorporated community in Preston County, West Virginia, United States. Arthurdale was named for Richard Arthur, former owner of the land on which it was built, who had sold the land to the federal government under a tax default. Arthurdale was the first of many New Deal planned communities established under Franklin D. Roosevelt's administration. It was intended to take impoverished laborers, farmers, and coal miners and move them to a modern rural community that would allow them to become economically self-sufficient. The idea for such a self-sufficient community originated when Eleanor Roosevelt learned through her friend, Lorena Hickok, of a plan to relocate a group of West Virginia coal miners to a nearby farm with the intention that they could combine subsistence farming with simple industries to reclaim their economic footing. Mrs. Roosevelt was so passionate about the concept that she brought it to the attention of her husband, who decided to place the project under the direction of the United States Department of the Interior.