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.
Tunnel City is an unincorporated community in the town of Greenfield, in Monroe County, Wisconsin, United States, named for the train tunnel just to the west which was used by the Chicago and North Western Railway (trackage now abandoned west of the tunnel) and the Chicago, Milwaukee, St. Paul & Pacific Railroad (Milwaukee Road). The existing track is owned by the Canadian Pacific Railway, and carries the Amtrak Empire Builder passenger train, though rail traffic is dominated by freight.
