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.
Kealakekua is a census-designated place (CDP) in Hawaiʻi County, Hawaiʻi, United States. The population was 1,645 at the 2000 census. It was the subject of the 1933 popular song, "My Little Grass Shack in Kealakekua, Hawaii" by Bill Cogswell, Tommy Harrison and Johnny Noble which became a Hawaiian Music standard. See also: Kealakekua Bay, where the British explorer Capt. James Cook was killed.