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.
Bruning is a village in Thayer County, Nebraska, United States. The population was 300 at the 2000 census. During World War II the U.S. Army Air Forces operated Bruning Army Airfield nearby. In October 1960, inventor and aviator Ed Yost used Bruning as the starting point for the first free flight of a modern, propane-fueled hot air balloon.