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.
Cumberland is a city in Barron County in the U.S. state of Wisconsin. The population was 2,280 at the 2000 census. The city is located partially within the Town of Cumberland. Cumberland is known as "The Island City" because it is nearly surrounded by the waters of Beaver Dam Lake. Cumberland is known for hosting the "Rutabaga Festival" each year, always the weekend preceding Labor Day weekend. This popular festival features live music, carnival rides, food, a parade with the seven time state winning Marching Band, and a variety of other events.