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.
Salem is a city in Harrison County, West Virginia, United States. The population was 2,006 at the 2000 census. It is located at the junction of U.S. Route 50 and West Virginia Route 23; the North Bend Rail Trail passes through the city. Salem International University is located in Salem.