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.
Stuart is a city in Lincoln Township, Adair County, and in Stuart Township, Guthrie County, in the U.S. state of Iowa. That part of the city within Guthrie County is part of the Des Moines–West Des Moines Metropolitan Statistical Area. The population was 1,712 at the 2000 census.