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.
Gray Summit is a census-designated place (CDP) in Franklin County, Missouri, United States. The population was 2,640 at the 2000 census. Also called Gray's Summit, it was founded by Daniel Gray of New York who built a hotel here in 1845. This community was the highest point on the Missouri Pacific Railroad between St. Louis, Missouri and Kansas City, Missouri; a railroad tunnel runs underneath the community. It is located on Interstate 44 and is home to Purina Farms and the Shaw Nature Reserve.