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.
New Salem is a city in Morton County, North Dakota in the United States. It is part of the "Bismarck, ND Metropolitan Statistical Area" or "Bismarck-Mandan". The population was 938 at the 2000 census. New Salem was founded in 1883. The New Salem High School mascot is the "Holstein".