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.
Elk Garden is a town in Mineral County, West Virginia, United States. It is part of the 'Cumberland, MD-WV Metropolitan Statistical Area'. The population was 217 at the 2000 census. Elk Garden was incorporated in 1890 by the Mineral County Circuit Court. It is named because of the traditional location there of an elk lick.