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.
Luverne is a city in Rock County, Minnesota, United States, along the Rock River. The population was 4,617 at the 2000 census. It is the county seat of Rock County. It is one of four towns profiled in the 2007 Ken Burns documentary The War.
