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.
Franklin is a town in Pendleton County, West Virginia, United States. The population was 797 at the 2000 census. It is the county seat of Pendleton County. Franklin was established in 1794 and named for Frances Evick, an early settler.