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.
Iowa City is a city in Johnson County, Iowa, United States. As of the 2008 census estimate, the city had a total population of 67,831 making it the fifth-largest city in Iowa. It is the county seat of Johnson County and the home of the University of Iowa. It is located adjacent to Coralville and surrounds University Heights, with which it forms a contiguous urban area. It is the principal city of the Iowa City, Iowa Metropolitan Statistical Area, which encompasses Johnson and Washington counties and has a population of 149,437. Iowa City was the second capital of the Iowa Territory and the first capital of the State of Iowa. The Old Capitol building is a National Historic Landmark and stands as a tourist attraction in the center of the University of Iowa campus as well as being an integral part of the university's Pentacrest. The University of Iowa Art Museum and Plum Grove, home of the first governor of Iowa, are other tourist attractions. In 2008, Forbes Magazine named Iowa City the second Best Small Metropolitan Area for doing business in the United States.
