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.
Shepherd is a census-designated place (CDP) in Yellowstone County, Montana, United States. The population was 193 at the 2000 census. Shepherd is a Billings suburb located to the northeast. The unincorporated town was named after R.E. Shepherd, a prominent early settler and owner of the Billings Land and Irrigation Company and the Merchants National Bank.
