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.
Captain Cook is a census-designated place (CDP) in Hawaiʻi County, Hawaiʻi, in the United States. As of the 2000 census, the CDP population was 3,206. The community, which is actually located in the land division of Kealakekua, is so named because the post office for the area was located in the Captain Cook Coffee Co. during the early 1900s.