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.
Mora or Santa Gertrudis de lo de Mora is an unincorporated community in and the county seat of Mora County, New Mexico, United States. It is located about half way between Las Vegas, New Mexico and Taos on Highway 518 at an altitude of 7,180 feet. The Battle of Mora was fought in Mora in 1847, where US troops eventually defeated the insurgents, effectively ending the Taos Revolt in the Mora Valley.