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.
Calmar is a city in Winneshiek County, Iowa, United States. The population was 1,058 at the 2000 census. It is located at the junction of U.S. Highway 52 and State highways 150 and 24. Both 150 and 24 have their terminating points in Calmar.
