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.
Salem is a city in and the county seat of McCook County, South Dakota, United States. The population was 1,371 at the 2000 census. The current mayor is Kennth Scott, a long-time resident. Salem at one-time called "Melas". This was to prevent confusion with the now non-existent community of Salena, South Dakota.
