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.
Luling is a city in Caldwell County, Texas, United States, along the San Marcos River. The population was 5,080 at the 2000 census. There is some debate as to how Luling got its name. Some say it was named for a Chinese railroad worker, others for a judge named Luling. Most likely it was the maiden name of a railroad builder's wife, though no one can be certain. It is part of the Greater Austin area.