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.
Kalaupapa is a small unincorporated community on the island of Molokai in the U.S. state of Hawaii, within Kalawao County. The village is located on the Kalaupapa peninsula at the base of the highest sea cliffs in the world, dropping about 3,315 feet (1,010 m) into the Pacific Ocean.
