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.
Rowena (pronounced "roh-WEE'-nuh") is an unincorporated community in Minnehaha County, South Dakota along South Dakota State Highway 42. Rowena is located at 43°31′13″N 96°33′20″W / 43.52028°N 96.55556°W / 43.52028; -96.55556, just over a mile north of the border with Iowa, about 5 miles (8.0 km) east of Sioux Falls, and 5 miles (8.0 km) west of the Minnesota border, at an elevation of 1,411 feet (430 m). The ZIP Code is 57056.
