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.
Tularosa is a village in Otero County, New Mexico, United States. It shares its name with the Tularosa Basin, in which the village is located. To the east, Tularosa is flanked by the western edge of the Sacramento Mountains. The population was 2,864 at the 2000 census. The village, north of the much larger Alamogordo, is experiencing moderate growth and construction, especially in the housing industry.