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.
Hill City is the oldest existing city in Pennington County, South Dakota, United States. The population was 780 at the 2000 census. Hill City is located 26 miles (42 km) southwest of Rapid City on State Highway 16 and on U.S. Route 385 that connects Deadwood to Hot Springs. Hill City is known as the "Heart of the Hills" which is derived from its close proximity to both the geographical center of the Black Hills, and the local tourist destinations. The city has its roots in the Black Hills mining rush of the late 1800s. Tin mining was dominant in the 1880s and led to an influx of capital and people into the area. As the mining industry subsequently waned, tourism and timber became increasingly important to the area. With the establishment of Mount Rushmore in the 1940s, Custer State Park, and the Sturgis Motorcycle Rally, the Black Hills became known as a tourist destination which Hill City benefited from. In recent years the city has diversified to become a center for the arts in the area featuring several art studios and festivals.
