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.
Spicer is a city in Kandiyohi County, Minnesota, United States. The population was 1,126 at the 2000 census. Spicer is known for being a tourist location which draws visitors to Green Lake, Sibley State Park, and other surrounding lakes, as well as for its lakeside cottages and campgrounds. Recently the high dive at the beach, which had been loved by citizens and visitors alike, has been removed.