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.
Walhalla is a city in Pembina County, North Dakota in the United States. It sits on the banks of the Pembina River, five miles (8 km) from the border with Canada. The population was 1,057 at the 2000 census. Walhalla was founded in 1871.