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Full-Text Articles in Law
Seven Ways To Strengthen And Improve The L3c, Cassady Brewer
Seven Ways To Strengthen And Improve The L3c, Cassady Brewer
Cassady V. Brewer
The raison d’être for the low-profit limited liability company (“L3C”) is to encourage program-related investments (“PRIs”) by private foundations. PRIs are special types of investments that can be both charitable and profitable. PRIs have been embraced by knowledgeable scholars, practitioners, foundation managers, and even the U.S. Treasury Department. Further, the L3C and PRIs are associated with the growing “social enterprise” movement. The L3C thus would seem to be in the right place at the right time and should have the full support of the charitable sector, practitioners, and lawmakers.
Yet, after a fast start, adoption of L3C legislation across the …
Nonprofit And Charitable Uses Of Llcs, Cassady Brewer
Nonprofit And Charitable Uses Of Llcs, Cassady Brewer
Cassady V. Brewer
The overwhelming first choice in new, for-profit business entity formations is the limited liability company (“LLC”). Less well known, however, is the increasing use of LLCs for nonprofit and charitable endeavors. Accordingly, this chapter explores in four parts the emerging use of LLCs for nonprofit and charitable purposes, including the use of LLCs in hybrid for-profit/nonprofit arrangements. Part 2 provides necessary background information on the nonprofit and charitable sector. Part 3 surveys the relatively common use of LLCs as nonprofit subsidiaries or affiliates. Part 4 examines how LLCs are used to facilitate certain charitable or quasi-charitable activities, including program-related investments …
Do Pending Treasury Studies Affect Your Organization?, Cassady Brewer
Do Pending Treasury Studies Affect Your Organization?, Cassady Brewer
Cassady V. Brewer
No abstract provided.
Applying Asc 740-10 To Reporting By Tax-Exempt Organizations - Part 2, Cassady Brewer, Marc Azar, Katherine Morris
Applying Asc 740-10 To Reporting By Tax-Exempt Organizations - Part 2, Cassady Brewer, Marc Azar, Katherine Morris
Cassady V. Brewer
No abstract provided.
The Brownfield Exemption Under The Unrelated Business Income Tax, Cassady Brewer, George Hibbs
The Brownfield Exemption Under The Unrelated Business Income Tax, Cassady Brewer, George Hibbs
Cassady V. Brewer
No abstract provided.
Using The "L3c" For Program-Related Investments, Cassady Brewer, Michael Rhim
Using The "L3c" For Program-Related Investments, Cassady Brewer, Michael Rhim
Cassady V. Brewer
No abstract provided.
Applying Asc 740-10 To Reporting By Tax-Exempt Organizations - Part 1, Cassady Brewer, Marc Azar, Katherine Morris
Applying Asc 740-10 To Reporting By Tax-Exempt Organizations - Part 1, Cassady Brewer, Marc Azar, Katherine Morris
Cassady V. Brewer
No abstract provided.
The Brownfield Exemption From The Unrelated Business Tax, Cassady Brewer, George Hibbs
The Brownfield Exemption From The Unrelated Business Tax, Cassady Brewer, George Hibbs
Cassady V. Brewer
No abstract provided.
Eliminate Stingy Benevolence, Cassady Brewer
Business And Tax Planning With Controlled Organizations, Cassady Brewer, Sean Reynolds
Business And Tax Planning With Controlled Organizations, Cassady Brewer, Sean Reynolds
Cassady V. Brewer
No abstract provided.