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.
Elko is a city in Elko County, Nevada, United States. The population was 16,980 at the 2000 census. It is the county seat of Elko County. It straddles the Humboldt River. Elko is the principal city of the Elko Micropolitan Statistical Area, a micropolitan area that covers Elko and Eureka counties and had a combined population of 46,942 at the 2000 census. It is home to Great Basin College.