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.
Epworth is a city in Dubuque County, Iowa, United States. It is part of the Dubuque, Iowa Metropolitan Statistical Area. The population was 1,428 at the 2000 census, but is now estimated to be 1,589 (2006). Epworth is the now the fifth-largest city in Dubuque County with spacious, new subdivisions housing many new residents, a significant portion of whom work in Dubuque, Iowa or elsewhere outside the community. The 11.3% increase in population from 2000 to 2006 places Epworth above the 90th percentile in population growth among municipalities nationwide. Epworth is home to Divine Word College, which is a Roman Catholic seminary. Also, Western Dubuque High School is in Epworth.