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.
Valentine is a city in Cherry County, Nebraska, United States. The population was 2,820 at the 2000 census. It is the county seat of Cherry County. In 2007, National Geographic Adventure magazine included Valentine in its list of the best ten wilderness towns and cities.
