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.
Blue (also Whittum) is an unincorporated community in Greenlee County, Arizona, United States. It lies 33°36′36″N 109°6′24″W / 33.61°N 109.10667°W / 33.61; -109.10667 (33.6100552, -109.1067396), at an elevation of 5,758 feet (1,755 m). The community was originally named for Nat Whittum, an original settler who was killed at the site in 1891. A post office was established at Whittum in 1894; however, its name was changed to Blue in 1898, because everyone knew where the Blue River was but Whittum was not known.
