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.
Gerrardstown is an unincorporated village located along West Virginia Route 51 in Berkeley County in the U.S. state of West Virginia's Eastern Panhandle. It was laid out in 1784 by David Gerrard and served as the site of the first Baptist church west of the Blue Ridge Mountains. Gerrardstown was designated as a National Historic District on the National Register of Historic Places in 1991. Many of the village's original buildings from the 18th and 19th centuries remain. According to the 2000 census, the Gerrardstown community has a population of 3,565.
