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.
Hosmer is a city in Edmunds County, South Dakota, United States. The population was 287 at the 2000 census. Hosmer was founded by Russian citizens of German descent. They settled shortly after the townsite of Hosmer was platted by a surveyor for the Chicago, Milwaukee, St. Paul & Pacific Railroad. The official date of platting was April 29, 1887. Hosmer is well known for its Germans from Russia peoples. Hosmer has traditionally been a farming community. The name for the town of Hosmer came from a railroad agent's wife's maiden name, Stella A. Hosmer.
