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.
Manilla is a city in Crawford County, Iowa, United States, along the West Branch of the West Nishnabotna River. The population was 839 at the 2000 census. Manilla is working to bolster its declining population by providing free land and property tax abatements to attract new residents.