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.
Manitowoc is a city in and the county seat of Manitowoc County, Wisconsin, United States. The city is located on Lake Michigan at the mouth of the Manitowoc River. According to the 2000 census, Manitowoc had a population of 34,053, with over 50,000 residents in the surrounding communities. The city participates in international town twinning with the Japanese city of Kamogawa.
