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.
Hartman is a Statutory Town in Prowers County, Colorado, United States. The population was 2000 census. The town is located North of C-196. The town has one historic site, the old Hartman Gymnasium. The circa 1938 gymnasium is associated with New Deal programs in Prowers County. The building is the only example of Works Progress Administration construction in Hartman and one of only a few such projects in the county. Its use as a community center continues to contribute to the social history of Hartman.