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.
Two Rivers is a city in Manitowoc County, Wisconsin, United States. The population was 12,639 at the 2000 census. It is the birthplace of the ice cream sundae (though other cities, such as Ithaca, New York, make the same claim). The city's advertising slogan is "Catch our friendly waves". The city has a city manager-council form of government. The city manager is Greg Buckley, who has held the position since August, 1995.
