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.
Magna is a census-designated place (CDP) and township in Salt Lake County, Utah, United States. The population was 22,770 at the 2000 census, a moderate increase over the 1990 figure of 17,829. Magna is home to the Kennecott Smokestack, the tallest free-standing structure in the United States west of the Mississippi River according to the Kennecott website.