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.
Delta is a village in Madison Parish, Louisiana, United States. The population was 239 at the 2000 census. It is part of the Tallulah Micropolitan Statistical Area. As the birthplace of Madam C.J. Walker, the first woman to become a millionaire by her own business achievements, it has been included as one of 26 featured sites on the Louisiana African American Heritage Trail.