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.
Boerne is a city in the Hill Country of Texas in the United States. It is the county seat of Kendall County. Boerne was named in honor of Ludwig Börne, a German author and publicist, and its population was 6,178 at the 2000 census. The July 1, 2008 Census estimate showed Boerne with a population of 10,283. The city is noted for the landmark U.S. Supreme Court case City of Boerne v. Flores. Boerne is part of the San Antonio–New Braunfels Metropolitan Statistical Area.