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.
Simpson is an unincorporated town in Taylor County, West Virginia. It is the hometown of Randal McCloy, sole survivor of the 2006 Sago Mine disaster at Sago in Upshur County. Simpson is located east of Flemington along the Right Fork Simpson Creek on County Route 13 in proximity to Tygart Lake State Park. The town had its own high school, Simpson High School, in operation from 1913 to 1962 when it was consolidated with Grafton High School. Simpson also has its own post office, established in 1885 and currently in operation.