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.
Marianna is a city in and the county seat of Lee County, Arkansas, United States, along the L'Anguille River. The community was established by Col. Walter H. Otey in 1848 and was known as Walnut Ridge until 1852 when it became known as Marianna. The population was 5,181 at the 2000 census.
