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.
Rochester is a city in the U.S. state of Minnesota and is the county seat of Olmsted County. Located on both banks of the Zumbro River, it is perhaps best known as the home of Mayo Clinic (giving rise to the city's nickname, "Med City") and is also home to an IBM facility. The city was estimated to have a population of 101,659 according to the Census' 2008 American Community Survey released in 2009, making it Minnesota's third-largest city and the largest outside of the Minneapolis-St. Paul-Bloomington Metropolitan Statistical Area. The Rochester Metropolitan Statistical Area, consisting of Olmsted, Dodge, and Wabasha counties, had an estimated population of 182,924 as of 2009. The city has long been a fixture on Money magazine's "Best Places to Live" index, and was ranked number 67 on the 2006 list but did not make the top 100 in 2009.
