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.
Whitman is an unincorporated community in northeastern Grant County, Nebraska, United States. It lies along Nebraska Highway 2 east of the village of Hyannis, the county seat of Grant County. Its elevation is 3,602 feet (1,098 m), and it is located at 42°2′31″N 101°31′24″W / 42.04194°N 101.52333°W / 42.04194; -101.52333Coordinates: 42°2′31″N 101°31′24″W / 42.04194°N 101.52333°W / 42.04194; -101.52333 (42.0419371, -101.5232243). Although Whitman is unincorporated, it has a post office, with the ZIP code of 69366.