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.
Elkins is a city in Randolph County, West Virginia, United States. The community was incorporated in 1890 and named in honor of Stephen Benton Elkins (1841–1911), a U.S. Senator from West Virginia. The population was 7,032 at the 2000 census. It is the county seat of Randolph County. Elkins is home to Davis and Elkins College and to the Mountain State Forest Festival, held in early October every year.