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.
Roseglen is an unincorporated community in northwestern McLean County, North Dakota, United States. It lies along North Dakota Highway 37 northwest of the city of Washburn, the county seat of McLean County. Its elevation is 2,100 feet (640 m). Although it is unincorporated, it has a post office, with the ZIP code of 58775.