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.
Kiel is a city in Calumet and Manitowoc Counties in the U.S. state of Wisconsin. The population was 3,450 at the 2000 census. The city is located mostly within Manitowoc County, though a portion extends west into adjacent Calumet County.
