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.
Everest is a city in Brown County, Kansas, United States. The population was 314 at the 2000 census. Everest was named in honor of Colonel Aaron S. Everest, an attorney for the Central Branch Union Pacific Railroad. Everest also represented Atchison County in the Kansas Senate.