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.
Levels is an unincorporated community in Hampshire County in the U.S. state of West Virginia. According to the 2000 census, the Levels community has a population of 147. It is home to John J. Cornwell Elementary School. Levels was originally known as Levels Cross Roads because of its location at the intersection of four roads in north-central Hampshire County: Bright's Hollow Road north to Okonoko, Little Cacapon-Levels Road (County Route 3/3) southeast to Slanesville, Jersey Mountain Road (County Route 5) south to Romney, and Frenches Station Road (County Route 5/7) northwest to South Branch Depot.
