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.
Capitan is a village in Lincoln County, New Mexico, United States, located north of the Lincoln National Forest between the Capitan and Sacramento Mountains at an elevation of 6,530 feet (1,990 m). The population was 1,443 at the 2000 census. Capitan was founded in the 1890s and incorporated in 1941.
