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.
Leopold is a small unincorporated community in Perry County in the U.S. state of Indiana. Located fifteen miles north of the Ohio River, this little village was founded in 1842 by the Reverend Augustine Bessonies and named for the then reigning king of Belgium, Léopold I. Most of the original settlers of Leopold were Belgian immigrants. With a population of less than 100, Leopold is the site of a Roman Catholic church, St. Augustine, a general store, Guillaume's Store, a restaurant, Marcy's, and a quiet atmosphere reminiscent of another time. On the last Sunday in July, Leopold holds its annual St. Augustine's picnic, which serves both as a fund raiser for the local parish and as a homecoming for former residents.