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.
Friendly is a town in Tyler County, West Virginia, in the United States. The population was 159 at the 2000 census. The town was likely named for Friend Cochrane Williamson, the grandson of Thomas Williamson, an early settler on the townsite. Friendly was incorporated in 1898. It is the setting of the novel Shiloh.