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.
Nunam Iqua, formerly called Sheldon Point, is a city in the Wade Hampton Census Area in the U.S. state of Alaska. At the 2000 census the population was 164. Nunam Iqua is a Yupik name meaning "the end of the tundra". A man named Sheldon opened a fish saltery there in the 1930s, and the city was incorporated under the name Sheldon Point in 1974. The name was changed to Nunam Iqua in a November 1999 referendum.