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.
Virginia City is a town in and the county seat of Madison County, Montana, United States. In 1961, the town and the surrounding area was designated a National Historic Landmark District, the Virginia City Historic District. The population was 130 at the 2000 census.