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.
Milbank is a city in Grant County, South Dakota, along the South Fork of the Whetstone River. The population was 3,640 at the 2000 census. It is the county seat of Grant County. In 1925 The American Legion Department of South Dakota established a new program for high school aged youth that grew into a national program. Milbank is the birthplace of American Legion Baseball played in all fifty states by more than five thousand teams.