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.
Shoals is a town in Center and Halbert townships, Martin County, Indiana, United States. The population was 807 at the 2000 census. The city is the county seat of Martin County. Home of rodeo champ Roger Atkison Shoals is best known for the Jug Rock, the USA's largest free-standing table rock formation East of the Mississippi River. The Shoals Catfish Festival is held annually on the July 4th holiday weekend.