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.
Pullman is the largest city in Whitman County, Washington, United States. The population was 24,675 at the 2000 census, and was estimated at 27,150 in 2008 by the U.S. Census Bureau. Originally incorporated as Three Forks, the city was later renamed after George Pullman. Pullman is best known as the home of Washington State University. Eight miles east of Pullman is Moscow, Idaho, home of the University of Idaho.