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	<title>CharityLawyer</title>
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	<link>http://charitylawyerblog.com</link>
	<description>Daily Dose of Nonprofit Law</description>
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		<title>Who Owns a Nonprofit Corporation?</title>
		<link>http://charitylawyerblog.com/2010/03/08/who-owns-a-nonprofit-corporation/</link>
		<comments>http://charitylawyerblog.com/2010/03/08/who-owns-a-nonprofit-corporation/#comments</comments>
		<pubDate>Sun, 07 Mar 2010 19:59:19 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Articles]]></category>
		<category><![CDATA[Bylaws]]></category>
		<category><![CDATA[Forming a Non-profit Corporation]]></category>
		<category><![CDATA[Nonprofit Governance]]></category>
		<category><![CDATA[Nonprofit Takeover]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=657</guid>
		<description><![CDATA[Let’s be clear about one thing. No one owns a nonprofit corporation.[1]

While there is no outright ownership, there is control. One of the fundamental questions I ask when forming a new nonprofit corporation is how board members will be selected. This is a key question because those who hold the power to select board members retain the ultimate authority over the corporation.

The possibilities are limited by the nonprofit corporation statute in the state where the corporation is domiciled.]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2010/03/08/who-owns-a-nonprofit-corporation/feed/</wfw:commentRss>
		<slash:comments>4</slash:comments>
		</item>
		<item>
		<title>Lobbying &#8211; Yes You Can!</title>
		<link>http://charitylawyerblog.com/2010/02/24/lobbying-yes-you-can/</link>
		<comments>http://charitylawyerblog.com/2010/02/24/lobbying-yes-you-can/#comments</comments>
		<pubDate>Wed, 24 Feb 2010 08:52:45 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Uncategorized]]></category>
		<category><![CDATA[Fundamentals]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=634</guid>
		<description><![CDATA[A common misconception among nonprofits is that they can’t lobby. In reality, this restriction applies only to private foundations, not public charities.  Public charities are explicitly permitted to lobby so long as they adhere to limits.]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2010/02/24/lobbying-yes-you-can/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>L3C – What’s All the Excitement About?</title>
		<link>http://charitylawyerblog.com/2010/02/21/l3c-%e2%80%93-what%e2%80%99s-all-the-excitement-about/</link>
		<comments>http://charitylawyerblog.com/2010/02/21/l3c-%e2%80%93-what%e2%80%99s-all-the-excitement-about/#comments</comments>
		<pubDate>Sun, 21 Feb 2010 08:50:21 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Uncategorized]]></category>
		<category><![CDATA[L3C]]></category>
		<category><![CDATA[Social Enterprise]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=619</guid>
		<description><![CDATA[The L3C, or Low Profit Limited Liability Company, is a new legal entity that can be legally formed in six jurisdictions. The concept started in Vermont and is quickly catching on in other states across the U.S. including Illinois.

How is it different from an LLC?

The L3C’s primary purpose is to conduct activities that further a charitable or educational purpose. Earning a profit is its secondary purpose. Traditional corporate law requires that the owners' interests are exclusively economic. This has been interpreted to mean that corporate directors have a duty to maximize profits for the company’s owners to the exclusion of virtually any other consideration. The statutory framework of the L3C  turns the traditional view of the fiduciary duty to maximize the economic return for a company’s owners on its head. Instead, the L3C statutes require the managers to pursue the accomplishment of a charitable or educational purpose. They can earn a profit while pursuing their mission, but earning a profit can’t be a significant purpose of the company.]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2010/02/21/l3c-%e2%80%93-what%e2%80%99s-all-the-excitement-about/feed/</wfw:commentRss>
		<slash:comments>3</slash:comments>
		</item>
		<item>
		<title>Three Reasons Better Contracts Can Help Nonprofits &#8211; by Lindsey Harris</title>
		<link>http://charitylawyerblog.com/2010/02/15/three-reasons-better-contracts-can-help-nonprofits-by-lindsey-harris/</link>
		<comments>http://charitylawyerblog.com/2010/02/15/three-reasons-better-contracts-can-help-nonprofits-by-lindsey-harris/#comments</comments>
		<pubDate>Mon, 15 Feb 2010 12:34:54 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Annual Reports]]></category>
		<category><![CDATA[Uncategorized]]></category>
		<category><![CDATA[Protecting Your Nonprofit's Brand]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=587</guid>
		<description><![CDATA[From protecting your brand to purchasing the goods needed to deliver your mission, contracts are an essential part any nonprofit business. Without solid contracts--the kind you can understand and actually use to protect your organization from broken promises and even litigation--meeting your mission can be an uphill battle. If you’re tired of having the same arguments with vendors and service providers or if you’re unsure of how to protect your brand, here are a few reasons why you should add “getting good contracts in place” to the top of your to-do list:]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2010/02/15/three-reasons-better-contracts-can-help-nonprofits-by-lindsey-harris/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Small is Beautiful &#8211; Economics as if People Mattered</title>
		<link>http://charitylawyerblog.com/2010/02/02/small-is-beautiful-economics-as-if-people-mattered/</link>
		<comments>http://charitylawyerblog.com/2010/02/02/small-is-beautiful-economics-as-if-people-mattered/#comments</comments>
		<pubDate>Tue, 02 Feb 2010 07:23:41 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Carter Law Group]]></category>
		<category><![CDATA[Uncategorized]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=567</guid>
		<description><![CDATA[Fritz Schumacher published “Small is Beautiful - Economics as if People Mattered” in 1973. According to The Times Literary Supplement, it is among the 100 most influential books published since World War II and rightfully so.

For the last 60 years or so our way of life has been based on the premise that so long as there is demand there will always be supply. Schumacher wisely challenges these assumptions when he writes that sustainability is an impossibility when we are, "assuming all the time that a man who consumes more is 'better off' than a man who consumes less", in an environment with finite resources.

E. F. Schumacher is clear about what economics can do and what it can't do.  Mainstream economists divide humans into producers and consumers. As consumers, consuming more will always be in our self-interest. As producers, efficiency is to be desired above all else. This breaks down, Schumacher says, as soon as we realize that producers and consumers are the same people with the same desires.]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2010/02/02/small-is-beautiful-economics-as-if-people-mattered/feed/</wfw:commentRss>
		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>Carter Law Group: Small is Beautiful</title>
		<link>http://charitylawyerblog.com/2010/01/13/carter-law-group-small-is-beautiful/</link>
		<comments>http://charitylawyerblog.com/2010/01/13/carter-law-group-small-is-beautiful/#comments</comments>
		<pubDate>Wed, 13 Jan 2010 07:27:48 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Carter Law Group]]></category>
		<category><![CDATA[Vision and Values]]></category>
		<category><![CDATA[Carter Nonprofit Law]]></category>
		<category><![CDATA[Hospital Lawyer Arizona]]></category>
		<category><![CDATA[Nonprofit Attorney Arizona]]></category>
		<category><![CDATA[Nonprofit Lawyer Arizona]]></category>
		<category><![CDATA[Private Foundation Lawyer Arizona]]></category>
		<category><![CDATA[School Lawyer Arizona]]></category>
		<category><![CDATA[Tax-exempt Organization Lawyer Arizona]]></category>
		<category><![CDATA[Trade Association Lawyer Arizona]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=515</guid>
		<description><![CDATA[Yes, the rumors are true. CharityLawyer has formed her own law firm. My theme for 2010 is “Small is Beautiful” (which happens to be the title of the next book review). I started my career at a big four accounting firm with thousands of tax professionals, moved down the food chain to a national law firm of only 400 lawyers, and then to a regional law firm with a mere 200 lawyers. So, to continue the trend, I have started my own boutique law firm specializing in representing nonprofit and tax-exempt organizations. The firm is located in Phoenix, Arizona but will represent clients with respect to exempt organizations matters nationwide.]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2010/01/13/carter-law-group-small-is-beautiful/feed/</wfw:commentRss>
		<slash:comments>2</slash:comments>
		</item>
		<item>
		<title>Estate Tax Repeal Alert</title>
		<link>http://charitylawyerblog.com/2009/12/25/estate-tax-repeal-alert/</link>
		<comments>http://charitylawyerblog.com/2009/12/25/estate-tax-repeal-alert/#comments</comments>
		<pubDate>Thu, 24 Dec 2009 21:19:00 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Tax Alert]]></category>
		<category><![CDATA[Estate Tax Repeal]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=456</guid>
		<description><![CDATA[ It appears that Congress will adjourn this year without reaching an agreement on transfer tax legislation. This means that a one-year repeal of estate and generation-skipping transfer (GST) taxes is scheduled to begin on January 1. The one-year repeal results from provisions in the 2001 tax act that reduced estate and GST taxes from 2001 through 2009, culminating in complete repeal in 2010. The provisions in the 2001 act are scheduled to "sunset" in 2011, meaning that estate and GST tax rates and exemptions will return to pre-2001 levels on January 1, 2011. ]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2009/12/25/estate-tax-repeal-alert/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>IRS Tips for Year-End Donations</title>
		<link>http://charitylawyerblog.com/2009/12/23/tips-for-year-end-donations/</link>
		<comments>http://charitylawyerblog.com/2009/12/23/tips-for-year-end-donations/#comments</comments>
		<pubDate>Wed, 23 Dec 2009 09:27:02 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Donor Issues]]></category>
		<category><![CDATA[Year-End Donations 2009]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=451</guid>
		<description><![CDATA[Individuals and businesses making contributions to charity should keep in mind several important tax law provisions that have taken effect in recent years. Some of these changes include the following:]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2009/12/23/tips-for-year-end-donations/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>IRS&#8217; 2009-2010 Priority Guidance Plan Items Impacting Tax-exempt Organizations</title>
		<link>http://charitylawyerblog.com/2009/12/23/irs-2009-2010-priority-guidance-plan-items-impacting-tax-exempt-organizations/</link>
		<comments>http://charitylawyerblog.com/2009/12/23/irs-2009-2010-priority-guidance-plan-items-impacting-tax-exempt-organizations/#comments</comments>
		<pubDate>Wed, 23 Dec 2009 09:21:01 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Uncategorized]]></category>
		<category><![CDATA[IRS News]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=449</guid>
		<description><![CDATA[The joint Department of Treasury/Internal Revenue Service priority guidance plan for 2009-2010 contains the following items of interest to tax-exempt organizations:Revenue procedure to provide terms for hosts of Cyber Assistant software (used to generate Form 1023 exemption applications eligible for reduced user fee).]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2009/12/23/irs-2009-2010-priority-guidance-plan-items-impacting-tax-exempt-organizations/feed/</wfw:commentRss>
		<slash:comments>2</slash:comments>
		</item>
		<item>
		<title>ABC&#8217;s for Exempt Organizations</title>
		<link>http://charitylawyerblog.com/2009/12/23/abcs-for-exempt-organizations/</link>
		<comments>http://charitylawyerblog.com/2009/12/23/abcs-for-exempt-organizations/#comments</comments>
		<pubDate>Wed, 23 Dec 2009 09:13:18 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Application for Exemption]]></category>
		<category><![CDATA[Form 990]]></category>
		<category><![CDATA[ABCs for Exempt Organizations]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=444</guid>
		<description><![CDATA[The ever improving IRS Exempt Organizations webpage offers the following resources to help the manager of a new exempt organization navigate tax issues. The site notes that these materials are not comprehensive and that  for further assistance, exempt organizations should consult a tax adviser. The materials, do, however, offer a valuable primer to those looking to educate themselves about their tax compliance obligations.]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2009/12/23/abcs-for-exempt-organizations/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
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