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.
Alma is the largest city in Gratiot County in the U.S. state of Michigan. The population was 9,275 at the 2000 census. It was incorporated as the Village of Alma in 1872 and became a city in 1905. Alma's claims to fame include the annual Highland Festival which brings members of Scottish clans and interested onlookers together for a weekend of Highland dancing, bagpipes, kilts, and camaraderie. The Highland Festival is held each year over Memorial Day weekend. Alma College, a small liberal-arts institution of approximately 1,300 students, is located in town and focuses on multidisciplinary learning in a residential setting. Alma is the birthplace of both the world-renowned modernist architect Ralph Rapson and writer/composer/lyricist Dan Goggin.
