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.
New Berlin is a city in Waukesha County, Wisconsin, United States. The population was 38,220 at the 2000 census. New Berlin is the third largest community in Waukesha County after the cities of Waukesha and Brookfield. Money Magazine ranked New Berlin #34 in its 2009 Top 100 List of Best Small American Towns in which to live.