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.
Cuba is a city in Republic County, Kansas, United States. The population was 231 at the 2000 census. The town has received attention due to its small town America nature documented by photographer Jim Richardson. Cuba, Kansas and Jim Richardson were highlighted on the "CBS News Sunday Morning" show in 1983 and May 9, 2004 as well as the May 2004 issue of National Geographic Magazine .