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.
Rowe is an unincorporated community in San Miguel County, New Mexico, United States. It is located along Interstate 25 near the Pecos National Historical Park, at an elevation of 6,821 feet. Rowe is served by the Native American Preparatory School. Rowe was established for the purpose of providing labor for the Santa Fe Railroad in the late 1870's or early 1880's. The majority of the population came from Las Ruedas approximately 2 miles away on the Pecos River. A pipeline to provide water for steam engines was laid between Rowe and the now diminishing village of Las Ruedas.