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.
Elko is a small rural community in Houston County, Georgia, south of the city of Perry. Founded around 1890 as a railroad town, Elko prospered in the early 1900s as a local depot and trading center for cotton planters in southern Houston County.