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.
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Roseau is a city in Roseau County, Minnesota, USA. The population was 2,756 at the 2000 census. It is the county seat of Roseau County. Minnesota State Highways 11, 89, and 310 are three of the main arterial routes in the community. Hayes Lake State Park is nearby. Roseau has a strong high school hockey tradition and has competed in and won the Minnesota state hockey tournament more than any other team in the state (most recently in 2007). The town is also home to a manufacturing and plastic molding injection facility of snowmobile and ATV manufacturer Polaris and the home of retired NHL and Olympic hockey players Neal Broten, Aaron Broten, Paul Broten, Blane Comstock, Rube Bjorkman, Don Ross, and Bryan "Butsy" Erickson. Roseau is also the hometown of John Harris, who currently competes on the Champions Tour, and politician Robert Bergland.
