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.
Towner is a city in McHenry County, North Dakota in the United States. It is the county seat of McHenry County. The population was 574 at the 2000 census. It is part of the Minot Micropolitan Statistical Area. Towner was founded in 1886. Despite their similar names, the city of Towner is not in Towner County, North Dakota.