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.
Bellevue (French for "Beautiful View") is a city in Sarpy County, Nebraska, United States. The population was 44,382 at the 2000 census. Eight miles south of Omaha, Bellevue is part of the Omaha-Council Bluffs metropolitan area. Incorporated in 1855, it is the oldest city in Nebraska.