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.
Makawao is a census-designated place (CDP) in Maui County, Hawaiʻi, United States. The population was 6,327 at the 2000 census. Located in the rural northeast slope of Haleakala on East Maui, the community is known for being the hub of the "Up Country", a part of the island dominated by mostly agriculture and ranch land.