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.
Banner is an unincorporated community in southern Sheridan County, Wyoming, United States. It lies along local roads near Interstate 90, south of the city of Sheridan, the county seat of Sheridan County. Its elevation is 4,580 feet (1,396 m), and it is located at 44°36′5″N 106°51′55″W / 44.60139°N 106.86528°W / 44.60139; -106.86528 (44.6013609, -106.8653374). Although Banner is unincorporated, it has a post office, with the ZIP code of 82832. Public education in the community of Banner is provided by Sheridan County School District #2.
