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.
Macfarlan (also MacFarlan) is an unincorporated community in southwestern Ritchie County, West Virginia, United States. It lies along West Virginia Route 47 southwest of the town of Harrisville, the county seat of Ritchie County. Its elevation is 653 feet (199 m). Although it is unincorporated, it has a post office, with the ZIP code of 26148.