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.
Kualapuʻu is a census-designated place (CDP) on the island of Molokai in Maui County, Hawaiʻi, United States. The population was 1,936 at the 2000 census. Kualapuʻu can be literally translated as "hill overturned", but is thought to be a corruption of Puʻuʻuala: "sweet potato hill". The present settlement is a former pineapple cannery village once associated with Del Monte Foods.