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.
Emerson is a village in Dakota, Dixon, and Thurston Counties in the U.S. state of Nebraska. Emerson was named after the poet Ralph Waldo Emerson. The population was 856 at the 2000 census. Emerson is the only community in Nebraska that lies in three counties. The Dakota and Dixon county portions of Emerson are part of the Sioux City, IA–NE–SD Metropolitan Statistical Area.