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.
Kokomo is a city in and the county seat of Howard County, Indiana, United States, Indiana's 13th largest city. It is the principal city of the Kokomo, Indiana Metropolitan Statistical Area, which includes all of Howard and Tipton counties. Kokomo's population was 46,113 at the 2000 census.