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.
Rutland is an unincorporated community in Lake County, South Dakota, United States. Although not tracked by the Census Bureau, Rutland has been assigned the ZIP code of 57057. Founded in 1906, Rutland has seen its population decline since the 1930s. A fire in 1962, destroyed much of the remaining businesses. Today, businesses include: Dale's Sharpening Service, Black Studios (in the old Bethel Lutheran Church) and a student run convenience store, The Rambler Stop.