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.
Berlin is a city in Green Lake and Waushara Counties in the U.S. state of Wisconsin. The population was 5,305 at the 2000 census. The city is located mostly within the Town of Berlin in Green Lake County; only a small portion of the city extends into the Town of Aurora in Waushara County.