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.
Jay Em is an unincorporated community in northern Goshen County, Wyoming, United States, just below the headwaters of the Rawhide Creek. It lies along U.S. Route 85 north of the city of Torrington, the county seat of Goshen County. Its elevation is 4,590 feet (1,399 m), and it is located at 42°27′41″N 104°22′11″W / 42.46139°N 104.36972°W / 42.46139; -104.36972 (42.4613550, -104.3696724). Although Jay Em is unincorporated, it has a post office, with the ZIP code of 82219. The center of the community is included in the Jay Em Historic District. Public education in the community of Jay Em is provided by Goshen County School District #1.
