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.
Le Mars is a city in and the county seat of Plymouth County, Iowa, United States. The population was 9,237 at the 2000 census. Le Mars is the home of Wells Dairy, the world's largest producer of ice cream novelties in one location and is the self-proclaimed "Ice Cream Capital of the World". Wells is most well known for its Blue Bunny products. Le Mars, located on the Floyd River, is northeast of Sioux City. Le Mars is the former home of Westmar University, which closed in 1997.