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.
Tolstoy is a town in Potter County, South Dakota, United States. The population was 64 at the 2000 census. Tolstoy was founded in 1907 as a station stop on a branch line of the Minneapolis and St. Louis Railway built that year between Conde and LeBeau, South Dakota. Railway service to Tolstoy ended in 1940.
