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.
Brookings is a city in Brookings County, South Dakota, United States. Brookings is the fifth largest city in South Dakota, with a population of 18,504 at the 2000 census. It is the county seat of Brookings County, and home to South Dakota State University, the largest institution of higher education in the state. The mayor is Tim Reed.
