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.
Sac City is a city in Sac County, Iowa, United States, situated in the rolling hills along the valley of the North Raccoon River, in one of America's prime agricultural regions. U.S. Route 20 bisects the city, forming its Main Street, and the city is one of 46 designated Main Street Iowa communities through the Main Street Iowa development program. The population was 2,368 at the 2000 census. It is the county seat of Sac County.