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.
Madison is the capital of the U.S. state of Wisconsin and the county seat of Dane County. It is also home to the University of Wisconsin–Madison. As of the 2000 census, Madison had a population of 208,054. Its 2008 estimated population was 231,916, making it the second largest city in Wisconsin, after Milwaukee, and the 81st largest in the United States. The city forms the core of the United States Census Bureau's Madison Metropolitan Statistical Area, which includes all of Dane County and neighboring Iowa and Columbia counties. The Madison MSA had a 2008 estimated population of 561,505, and is one of the fastest-growing in Wisconsin.