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.
Fortuna is a city in Divide County, North Dakota in the United States. The population was 31 at the 2000 census. Fortuna was founded in 1913. It is near the Canadian border and is the northermost city on U.S. Route 85 before it crosses into Canada at Port of Oungre, Saskatchewan.
