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.
Yuma is a city in and the county seat of Yuma County, Arizona, United States. The population of the city was 77,515 at the 2000 census, with a 2008 Census Bureau estimated population of 90,041. Yuma is the principal city of the Yuma, Arizona Metropolitan Statistical Area, which consists of Yuma County. According to the United States Census Bureau, the 2008 estimated population of the Yuma MSA is 194,322, though more than 85,000 winter visitors make Yuma their winter residence.