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.
Ruidoso Downs is a city in Lincoln County, New Mexico, United States, located within the Lincoln National Forest. The population was 1,824 at the 2000 census, at which time it was a village; the change was made in May 2002. It is a suburb of Ruidoso and is a part of the Ruidoso Micropolitan Statistical Area. The Ruidoso Downs Race Track, Billy the Kid Casino and the Hubbard Museum of the American West are located in the city. On October 9–11, 2009, the twentieth annual Lincoln Cowboy Symposium was held at Ruidoso Downs. The event celebrated the ranching lifestyle, with demonstrations in horsemanship, shooting, roping, cooking, and blacksmithing. Booths offered western-style arts and crafts. Music and poetry were highlights of the festival, which featured performers Leon Rausch, Tommy Allsup and the Texas Playboys; Mel Tillis and the Statesiders; Larry Gatlin; Billy Mata, and Liz Talley. Gospel artists also performed.