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.
Portal is a city in Burke County, North Dakota in the United States. The population was 131 at the 2000 census. Portal was founded in 1893. Portal sits near the Canadian border and is a major port of entry for road and rail traffic. North Portal, Saskatchewan is just over the border north of Portal. It is one of three 24-hour ports in North Dakota. The town is known for its "international" golf course. The ninth hole is partially in the United States and partially over the border in Canada.