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.
Circleville is an unincorporated community located in Pendleton County, West Virginia, USA. Circleville was named for a Mr. Zirkle who once kept a store here. The old Circleville School is listed on the National Register of Historic Places. Circleville is located on West Virginia Route 28 along the North Fork South Branch Potomac River at its confluence with Pike Gap and Bouses Runs.