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.
Lebanon is a city in Smith County, Kansas, United States, in the north central part of the state. The population was 303 at the 2000 census. In 1898, a scientific survey established that the geographic center of the contiguous (Lower 48) United States lies near the town and a monument was subsequently erected at the site.