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.
Orma (also Fez or Rilla) is an unincorporated community in Calhoun County, West Virginia, United States. It lies along West Virginia Route 16 to the south of the town of Grantsville, the county seat of Calhoun County. Its elevation is 738 feet (225 m). Although it is unincorporated, it has a post office, with the ZIP code of 25268.