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.
Rapid City is the second-largest city in the U.S. state of South Dakota, and the county seat of Pennington County. Named after the Rapid Creek on which the city is established, it is set against the eastern slope of the Black Hills mountain range. Rapid City had a population of 59,607 at the 2000 census. Rapid City is known as the "Gateway to the Black Hills" and the "Star of the West". The city is divided by a mountain range that splits the western and eastern parts of the city into two.
