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.
Rupert is the county seat and largest city of Minidoka County, Idaho, United States. It is part of the Burley, Idaho Micropolitan Statistical Area. The population was 5,645 at the 2000 census. Rupert sprung up after the announcement of the Minidoka Reclamation Project, which would provide irrigation and electricity to the area by the building of the Minidoka Dam. Electricity was plentiful in Rupert after the building of the Minidoka Dam and led to Rupert being one of the first cities in the world to have its streets lighted by electricity. Rupert was founded in 1906.