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.
Overland Park is the second most populous city in the U.S. state of Kansas. Located in Johnson County, it has traditionally been considered a satellite city of Kansas City, Missouri, and is located adjacent to Olathe, Lenexa, Prairie Village and Leawood. The population was 149,080 at the 2000 census and was estimated at 171,231 in the 2008 census data. Overland Park has consistently ranked in the top 10 of CNN/Money and Money magazine's 100 Best Cities to Live in the United States. In the 2008 rankings, Overland Park placed 9th. Additionally, the city was ranked as one of "The Best Places to Raise Your Kids in 2009" and was ranked 3rd for "America's 10 Best Places to Grow Up" . It is also the setting for the Showtime series The United States of Tara.