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.
Angel Fire is a village in Colfax County, New Mexico, United States. The population was 1,048 at the 2000 census. It is a popular ski resort destination, with a base elevation of 8,600 feet (2,621 m) and a summit of 10,677 feet (3,254 m) with over 500 acres (2 km²) of skiable terrain. To the north, off U.S. Route 64, is Vietnam Veterans Memorial State Park, begun by the family of fallen United States Marine David Westphall, who was killed in the Vietnam War in 1968.