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.
Luther is a village in Lake County in the U.S. state of Michigan. As of the 2000 census, the village population was 339. The village is on the boundary between Newkirk Township on the west and Ellsworth Township on the east, with about half of the village in each. It is the site of Hillsdale College's G.H. Gordon Biological Research Station.
