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.
Garden City is a city in and the county seat of Finney County, Kansas, United States. The population was 28,451 as of the 2000 census. The city is home to Garden City Community College and the Lee Richardson Zoo, the largest zoological facility in western Kansas.
