Law Commons^™

Health Care Reform Supplements Community Benefit Standard For Tax-Exempt Hospitals, Cassady Brewer, Amita Sanghvi

Cassady V. Brewer

No abstract provided.

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

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

Cassady V. Brewer

No abstract provided.

Venn Diagrams: Meet Me At The Intersection Of Estate And Income Tax, Paul Lee, Cassady Brewer, Ellen Harrison

Cassady V. Brewer

No abstract provided.

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

Cassady V. Brewer

No abstract provided.

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

Cassady V. Brewer

No abstract provided.

Social Enterprise By Non-Profits And Hybrid Organizations, Cassady Brewer, Elizabeth Minnigh, Robert Wexler

Cassady V. Brewer

The authors begin their analysis with a look at traditional social entrepreneurship by tax-exempt organizations. The discussion considers the overall tests for tax-exemption and then focuses on specific operational activities, including job training, microfinance, low-income housing, technical assistance, the sale of products to the poor, and publishing, to evaluate when those activities can be conducted within a tax-exempt organization. The Portfolio reviews other key issues that affect tax-exempt social enterprises, including the unrelated business income tax rules, the joint venture rules, and the use of for-profit subsidiaries of exempt organizations. Next, the authors examine the federal income tax and state …

The Brownfield Exemption From The Unrelated Business Tax, Cassady Brewer, George Hibbs

Cassady V. Brewer

No abstract provided.

Eliminate Stingy Benevolence, Cassady Brewer

Cassady V. Brewer

No abstract provided.

New Markets Tax Credits Stimulate Community Development, Michael Lehmann, Cassady Brewer

Cassady V. Brewer

No abstract provided.

Business And Tax Planning With Controlled Organizations, Cassady Brewer, Sean Reynolds

Cassady V. Brewer

No abstract provided.