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.
Parkersburg, located at the confluence of the Ohio and Little Kanawha Rivers, is the third largest city in the State of West Virginia. It is the county seat of Wood County and the largest city in the Parkersburg-Marietta-Vienna Metropolitan Statistical Area. The Bureau of the Public Debt, an agency of the U.S. Treasury Department, is headquartered in Parkersburg.