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.
Morehead is a city of Rowan County, Kentucky, United States. The population was 5,914 at the 2000 census. The city is named for Gov. James T. Morehead. Most of Rowan county now has the ZIP code 40351 or 40313. It is the county seat of Rowan County. Morehead State University is located here. It was also the focal point of the Rowan County War.