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.
Rapelje is an unincorporated farming and ranching community in northern Stillwater County, Montana, United States. Rapelje was named for J. M. Rapelje, general manager and vice president of the Northern Pacific Railway. Rapelje area has a population of approximately 110 people as of the 2000 census. Rapelje is located 24 miles north of Columbus, Montana on Montana Secondary Highway 306.