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.
West Liberty is a city in Muscatine County, Iowa, United States. The population was 3,332 at the 2000 census. It is part of the Muscatine Micropolitan Statistical Area. West Liberty is home to the West Liberty Raceway. It also has a fairgrounds, where the Muscatine County Fair takes place. West Liberty Foods, a producer of turkey products, has a meat processing facility as well as its corporate headquarters here. Many community service organizations are active within the community, particularly the local Rotary Club.