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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Martell (also Martel) is an unincorporated community in southwestern Lancaster County, Nebraska, United States. It lies along local roads southwest of the city of Lincoln, the county seat of Lancaster County and Nebraska's state capital. Its elevation is 1,332 feet (406 m). Because the community's name was spelled two different ways, the Board on Geographic Names officially spelled it "Martell" in 1896. Although Martell is unincorporated, it has a post office, with the ZIP code of 68404.
