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.
Friona is a city in Parmer County, Texas, United States. The population was 3,854 at the 2000 census. "Friona" means "cold" from the Spanish word "Frio". In 2007, the Texas State Legislature declared Friona the "Cheeseburger Capital of Texas". The city began holding the "Cheeseburger Cook-Off and Festival" in 2006. The city motto is unique: "The Biggest Small Town in Texas."