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.
Fort Sumner is a village in De Baca County, New Mexico, United States. The population was 1,249 at the 2000 census. It is the county seat of De Baca County. Fort Sumner is the spring and fall home of the Columbia Scientific Balloon Facility, and is home to the burial site of famed outlaw of the American West Billy the Kid.