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.
Sebeka is a city in Wadena County, Minnesota, United States. Its population was 710 at the 2000 census. The name comes from an Ojibwe word meaning "town by the water". U.S. Highway 71 and State Highway 227 are two of the main routes in the community.