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.
Guide Rock is a village in Webster County, Nebraska, United States. The population was 245 at the 2000 census. The town was the first settlement in Webster County, with the first white settlers arriving in 1870. The town was named after a rocky bluff on the opposite bank of the Republican River. A historical marker near the village marks the former site of a large Pawnee village.