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.
Smoot is an unincorporated community in western Greenbrier County, West Virginia, United States. It lies south of the interchange of Interstate 64 and U.S. Route 60 northwest of the city of Lewisburg, the county seat of Greenbrier County. Its elevation is 2,480 feet (756 m). Although it is unincorporated, it has a post office, with the ZIP code of 24977.