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.
Smithers is a city in West Virginia, along the Kanawha River. Almost all of the city is in Fayette County, with a very small part in Kanawha County. As of the 2000 census, the city population was 904 (901 in Fayette County, 3 in Kanawha County). The small river city is noted for having a rich cultural history related to both its coal mining and Italian-American heritages.