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.
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San Bernardino is a large city located in San Bernardino County, California, United States. It is the county seat of the eponymous county. San Bernardino's estimated population, as of 2006, is 205,010. As of 2006, it was the 18th largest city in California, and the 101st largest city in the United States. San Bernardino is part of the Riverside-San Bernardino-Ontario metropolitan area, which is the 14th largest in the nation. Though much of the housing stock is, on average, older than that of the surrounding region, new homes continue to be built in different parts of the city, with the bulk rising in the Verdemont area on the north side of the city.
