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.
Handley is a town in Kanawha County, West Virginia, USA. The population was 341 as of 2007. Handley was first established in 1877 and known as Upper Creek until July 29, 1881, when its name was changed to Handley for pioneer settlers who farmed the area. Handley has the distinction of bearing a name like no other town in the United States. The town was incorporated November 1972. Handley is located in the Upper Kanawha Valley on the south side of the Kanawha River on West Virginia Route 61, along the Baltimore & Ohio and Chesapeake & Ohio Railways. Railroad yards moved here from nearby Montgomery in 1899. Trains and barges hauled coal for the Chesapeake Mining Company until deposits were removed from the town and surrounding hills.