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.
Santa Rosa is a city in and the county seat of Guadalupe County, New Mexico, United States. The population was 2,744 at the 2000 census. It lies between Albuquerque and Tucumcari, situated on the Pecos River at the intersection of Interstate 40, U.S. Route 54, and U.S. Route 84. The city is located west of, but not within, the Llano Estacado or "staked plains" of eastern New Mexico and west Texas.