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.
Grand Island is a city in and the county seat of Hall County, Nebraska, United States. The population was 42,940 at the 2000 census, with an estimated 49,802 in July, 2009. Grand Island is home to the Nebraska Law Enforcement Training Center (NLETC) which is the sole agency responsible for training law enforcement officers throughout the state, as well as the home of the Southern Power District serving southern Nebraska. Grand Island has been given the All-American City Award three times (1955, 1967, and 1981-82) by the National Civic League. Grand Island is the principal city of the Grand Island Micropolitan Statistical Area, which consists of Hall, Merrick, and Howard counties.