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.
Lowman is a small unincorporated rural community in Boise County, Idaho, United States, nestled along the banks of the South Fork of the Payette River in the central part of the state. The community is situated at the junction of State Highway 21, eighty miles from Boise and what will formerly be known as the "Banks-Lowman Highway"; the name of this stretch of road will be known as Highway 2512A. It is the "Wildlife Canyon Scenic Byway. " The "Highway to Heaven" trail, stretching more than 150 miles from Idaho's capital of Boise, is the only mountain passage in the West that begins from a major city. The trail winds from 8th Street in Boise and climbs the Boise River, past the Lucky Peak Dam. Sagebrush gives way to gentle pine slopes leading to historic Idaho City, then over Mores Creek Summit and switches back down to Lowman. The route then climbs with the South Fork of the Payette River up and over Banner Summit to Stanley and the Sawtooths. The small community of Lowman is settled in a geothermally active region. Natural hot springs surface in the middle of the community as well as in many other places in the surrounding mountains. The community was named for a homesteader, Nathaniel Winfield Lowman, from Polk County, Iowa.
