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.
Spencer is a city in Roane County, West Virginia, United States. The population was 2,352 at the 2000 census. It is the county seat of Roane County. Spencer is the home of the annual West Virginia Black Walnut Festival. Points of interest include Charles Fork Lake, the McIntosh Mansion, and the Robey Theatre.
