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.
Lorentz is an unincorporated community in Upshur County, West Virginia, United States. Lorentz is located on U.S. Route 33 and U.S. Route 119 4 miles (6 km) west-northwest of Buckhannon. Lorentz has a post office with ZIP code 26229.