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.
Penn (also Lauren) is an unincorporated community in western Ramsey County, North Dakota, United States. It lies along U.S. Route 2 northwest of the city of Devils Lake, the county seat of Ramsey County. Its elevation is 1,467 feet (447 m). The community was first named Lauren for the townsite owner, Lauren, and was later renamed Penn for English stockholders. Although it is unincorporated, it has a post office, with the ZIP code of 58362.