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.
Sumner is a city in Bremer County, Iowa, United States. The city is located along the county's eastern border, between Bremer and Fayette counties. The population was 2,106 at the 2000 census. The Bremer County portion of Sumner is part of the Waterloo–Cedar Falls Metropolitan Statistical Area. The community is named after American political leader Charles Sumner. Sumner is home to LifeLine Ambulance, a major manufacturer of ambulances around the country.
