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.
Buckhannon is the only incorporated city in and the county seat of Upshur County, West Virginia, United States, and is located along the Buckhannon River. The population was 5,725 at the 2000 census. As of 2004, it has reached a population above 7,500. Buckhannon is home to West Virginia Wesleyan College and the West Virginia Strawberry Festival, held annually on the third week of May. The city is located 115 miles northeast from the capital city of Charleston and 140 miles south of Pittsburgh, Pennsylvania. Buckhannon is also home of the Sago Mine Tragedy that happened on January 2, 2006, resulting in the deaths of 12 of 13 trapped miners.