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.
Sumerco is an unincorporated community in northeastern Lincoln County, West Virginia, United States. It lies along West Virginia Route 214 east of the town of Hamlin, the county seat of Lincoln County. Its elevation is 1,211 feet (369 m). Although it is unincorporated, it has a post office, with the ZIP code of 25567; the population of the ZCTA for ZIP code 25567 was 709 at the 2000 census.