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.
Manhattan is a city located in the northeastern part of the state of Kansas in the U.S. , at the junction of the Kansas River and Big Blue River. It lies primarily in Riley County, of which it is the county seat, but also extends into Pottawatomie County. As of the July 2008 census estimate, its population was 52,284, making it the eighth-largest city in Kansas. It is the principal city of the Manhattan, Kansas Metropolitan Statistical Area – with an estimated population of 113,629, the Manhattan MSA is the fourth largest metropolitan area in the state. Nicknamed The Little Apple in 1977 as a play on New York City's "Big Apple," it is best known for being the home of Kansas State University and has a distinct college town feel. Eight miles (13 km) west of the city is Fort Riley, a United States Army post. In 2007, CNN and Money magazine rated Manhattan as one of the ten best places in America to retire young. The town was named an All-American City in 1952, becoming the first city in Kansas to win the award.
