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.
Ephraim is a city in Sanpete County, Utah, United States. The population was 4,505 at the 2000 census. The U.S. Census Bureau estimated its population to be 5,284 in 2008. It is the location of Snow College and is located along U.S. Route 89.
