After making many Black Friday gift purchases and admittedly, an item or two for myself, I thought that today might be a good day to talk about  doing some maintenance on the karmic scales. That is to think of those less fortunate, who are not able to enjoy the benefits of the holiday season.

In the Techeap way,  it is important to get the most for your donated dollar, and I have some ideas to do just that.

The first is DonationDoubler.org. This is a site that finds out about businesses that are offering matching donations to various charities. In this way, the charity of your choosing is getting double the bang for your buck. There is, however, a limited number of charities available on the site, and some of them require a purchase from an online store before hand. The good of a double donation, however, will probably equal out buying a 5 ft. ethernet cord.

Another good option is DonorsChoose.org. This site is set up to allow teachers to announce a specific need they have for their classrooms. People then donate money to the classroom or project they like and the classroom shows pictures of the items in use. Some of this site’s projects are also getting matching donations from the Bill and Melinda Gates foundation.

Finally, if you are not able to donate money, and in these economic times, that wouldn’t be surprising. There are always volunteer opportunities that you can participate in. One site of the many that are out there to help find places to volunteer is VolunteerMatch.org. The thing I like most about this site is how easy it is to find opportunities close to your physical location. In this way, you can save yourself the time and aggravation of traveling a great distance to donate your time.

Do you have any tips for getting that extra value out of your donations? Let me know in the comments.

A day at the Child Haven home in Kathmandu, Nepal

Part 2

I have just received the latest edition of DFID’s quarterly magazine Developments and the statistics on funding make for interesting reading.

In the 2007/08 financial year the total amount of money given towards development by the 22 richest industrialised countries and the EU was $121.3bn (£73.5 bn).

The UK gave 9.4 per cent of this (roughly $11.4bn or £6.9bn), which made it the third highest giver. But this amount equated to just 0.431 per cent of its Gross National Income. The UK currently ranks No 9 in the number of countries giving the highest proportion of its GNI.

Compare this to always-neutral Sweden, which gave 0.98 per cent of its income. Sweden gives more of its income than any other yet this larger percentage only contributed towards 3.9 per cent of the end total. On the other hand, the USA contributed 21.4 per cent of the end $121.3bn, but the amount is such a small proportion of its income that it does not even appear on the top 10 list of proportionate givers.

Sweden, the country which invented dynamite, has a long history of foreign aid investment, but this summer Gunilla Carlsson, minister for Sweden’s International Development Cooperation Agency, admitted the country “still had a long way to go before we have development assistance that we can prove leads to long-term results”.

With these words echoing in our ears we can only hope that Sweden will continue to set a high standard when it comes to international aid. In an ideal world, after all, how much more could be given in aid if every donating country aimed to give such a great proportion of its income as Sweden?

This blog is primarily used to open up discussion about what tax relief social enterprises should get (if any) and what form such relief might take. I am a Chartered Tax Adviser and also social enterprise practitioner – I know both sides of the fence.

I will now introduce my idea for Social Value Tax Credits (“SVTC”); the basic theory behind them and possible areas of impact / details that need further consideration at a later stage. I am writing this in layman’s terms as much as possible but inevitably there will be some “tax-speak”. If there’s something you don’t understand, tweet me @InspirateCIC

The Basic Concept

The underlying principle of this proposal is to build into UK tax legislation allowance for and recognition of the non-financial performance and impact of any business entity. The idea is to measure the social impact of an organisation and introduce specific legislation that allows the financial equivalent of this impact to be deductible from the taxable profits of the business. To whit:

Taxable Profits = Profits Before Tax – Financial Equivalent of Social Value Created

I strongly believe that these SVTC should be claimable by all taxable entities, to avoid any favouritism or protectionist allegations. I also believe that all businesses deliver some social value (and I am not alone in holding this belief), meaning that all businesses can and should be eligible to make a claim for SVTC. Some effects of this and the subsequent required changes are:-

• All businesses (including large plcs) would suddenly have significantly lower taxable profits and so to compensate for this and protect tax revenue the Mainstream Corporation Tax Rate would have to be significantly increased
• Charities will loose their tax exemptions; instead they will become taxable on their surpluses (the same as a profit-making business) but with the intention that their SVTC would eliminate their taxable profit

With these changes the financial effect for both business and charities has been minimal, their tax liabilities should remain roughly what they were before. However – the tax system now includes financial incentive to create social value as well as financial value. This is crucial in the wake of the current recession, to align the aims of capitalism with society’s aims for happiness and quality of life.

Social Enterprises will also be eligible to make claims for SVTC (of course) meaning that any who make profits will be given credit for the social value they create and pay a lower tax bill on their financial profits. However, many social enterprises (and social firms in particular) do not make profit so their SVTC will simply increase their losses carried forward for future relief against profits. This is where the repayable element of the SVTC comes in.

Following the precendent set by the existing Research & Development Tax Credit Claim, organisations would be able to surrender their SVTC to the Government in exchange for a repayment of their PAYE and NI liabilities for the period. The R&D claim supports loss-making companies by giving governmental financial support to encourage their activities. SVTC will do the same thing, by providing financial support to social enterprises to encourage and support them with creating further social value in the future:

Tax Refund Due = SVTC % Rate  * (Social Value Created – Profits Before Tax)

The actual formula would be more complex and have certain safeguards and restrictions built into it, but this is the essential idea.

Areas for Consideration

• Profit making busineses will relish the idea of getting a tax deduction for the social value they create and inevitably will aim to exploit this credit to the full. Are any of the current measures of social value creation (such as Social Return on Investment ["SROI"] ) robust enough to stand up to this exploitation?
• Will SVTC encourage the creation of social value, or merely the exploitation of these credits?
• As Social Value is so difficult to measure, should a tax credit based on the costs of the organisation’s social activities be introduced? Would this be more robust against exploitation?
• The implementation of SVTC would be intended to be fiscally neutral for business as a whole, but inevitably some businesses will fare better than others. Arms Dealers may find themselves facing a tax bill, Tescos might not. What pitfalls should we be aware of ? How much social value does an investment bank actually create anyway?
• HM Revenue & Customs will suddenly become the Judge and Jury over the amount of social value created by an organisation – is this a good thing? It would be a significant change in culture and widening of scope for them.
• Unless charities create more social value than the financial resources they consume, they will suddenly be facing a tax bill. On the plus side this will push them to ensure they are actually creating social value and so encourage better performance, on the down side I expect they will resist these changes tooth and nail.
• Social enterprises will now enjoy direct financial support from Government for the social value they create, do they have the capability to make use of this?
• Should Individuals also be given SVTC to take into account any volunteering or social value they create?
• Should the credits also be available to those who are self-employed or in a business partnership of some kind?
• SROI is a long process to accomplish – will SVTC be worth the regulatory burden?

Summary

If society wishes organisations and Government to work together to build happiness and quality of life as well as financial growth, we need to incentivise and measure the social value they create. Tools such as SROI give us good but not infallible measures of social value creation, what is currently completely lacking is an real incentive for old-school capitalist organisations to create social value.

SVTC will give a deduction from taxable profits for the social value an organisation creates. The credits will be refundable, meaning a tax refund can be claimed to assist with the costs of running the organisation.

Social Value Tax Credits give business reason to create social value, in terms old-school capitalists understand – tax savings. The credits will also incentivise charities to perform better and create more social value. The refundable element of the SVTC will support social enterprises on an on-going long-term basis.

Please let me know your initial thoughts on Social Value Tax Credits, either by commenting here (or on one of the forums I’m using) or tweeting @InspirateCIC or emailing me on alastairirvine@inspirate.org

Future editions of this blog will concern the areas of consideration above, respond to feedback received on the concept and develop the idea into something workable. I will also comment on some of the other ideas concerning tax support for social enterprises as they emerge.

WASHINGTON — Leaders of some of the nation’s preeminent charities told Congressional subcommitties on oversight, and income security and family support that millions will go hungry this holiday season… and food banks are struggling like never before to do something about it…

Each and every Saturday of the year the volunteers with the Ministry of Hope at Cross and Crown Church in Arlington Heights, Illinois, serve a feast for the homeless and low-income of the area. Approximately 50 to 70 people enjoy the hot breakfast and lunch each week. Many partake in the opportunity to attend a worship service.

The volunteers and pastors of Cross and Crown are a gift from God to the homeless. They live from their hearts, offering smiles, joy, friendship, hope and support to all who need. They serve delicious meals, give clothing, bikes, and more. They give transportation to and from the church in a church member’s van. The Ministry of Hope is NOT even part of the church budget–all costs come out of their own pockets!

The Ministry of Hope volunteers are absolutely amazing! I honestly don’t know how such a small church can do so much for so many! Some may remember that it was this same church that was vandalized around Christmastime. There was an outpouring of support from communities all around, including an awesome new Christmas tree to replace the one that was damaged by the vandalism.

I felt glad that this church was able to celebrate Christmas and feel the warmth of the community help that we homeless feel when we go to the Ministry of Hope on Saturdays. I hope to return the love and kindness someday by finding a way to help them myself, perhaps by finding them a new or used van of their own to give us rides in to and from the church. It would even grant the church the ability to give us rides to the church on Sundays so that we may attend the regular worship service–something many of us wish to do but can’t get to the church on our own.

View a pdf file about the Ministry of Hope.

From TheWashingtonPost.com:

One year ago, I stood with city leaders on a hill in Northeast as we broke ground for affordable housing in the District. When the St. Martin’s Apartments are completed, nearly 200 low-income families and individuals will get a fresh start on life in a wonderful example of the type of effective public-private partnerships the residents of our nation’s capital need.

St. Martin’s is being developed by Catholic Charities, on land owned by the Catholic Church and with funding sources that include the District of Columbia.

Catholic Charities and the Archdiocese of Washington are committed to continuing to serve the people of the District as we have for many decades. That includes partnerships such as St. Martin’s. Unfortunately, the D.C. Council is considering legislation that could end these kinds of partnerships.

It doesn’t need to be that way. While we do not agree with the council on redefining marriage, we recognize that it is firmly committed to opening marriage to homosexual couples. We are asking that new language be developed that more fairly balances different interests — those of the city to redefine marriage and those of faith groups so that they can continue to provide services without compromising their deeply held religious teachings and beliefs. The archdiocese has not been alone in requesting broader language. Other groups, including the American Civil Liberties Union, the InterFaith Conference of Metropolitan Washington and nationally recognized legal scholars all called for stronger protections for religious freedom in their testimony on the original bill.

For the archdiocese and Catholic Charities, two core tenets of our faith are at the heart of our concerns: our understanding of the nature of marriage and our commitment to expressing Christ’s love through service to others. Under the legislative language before the D.C. Council, the archdiocese would be forced to choose between these two principles. The archdiocese has long made clear that all people have equal dignity, regardless of sexual orientation. But marriage is reserved for husband and wife because of its essential connection with the creation of children.

The proposed legislation offers little protection for religious beliefs, including no protections for individuals, as is required under the federal Religious Freedom Restoration Act. Under the bill, religious organizations would be exempt from participating in ceremonies or from teaching about same-sex marriage in religion classes and retreats in accordance with their faith beliefs, but they would be required to recognize and promote same-sex marriage everywhere else, including in employment policies, and adoption and foster-care policies, against their beliefs.

The proposed legislation offers little protection for religious beliefs, including no protections for individuals, as is required under the federal Religious Freedom Restoration Act. Under the bill, religious organizations would be exempt from participating in ceremonies or from teaching about same-sex marriage in religion classes and retreats in accordance with their faith beliefs, but they would be required to recognize and promote same-sex marriage everywhere else, including in employment policies, and adoption and foster-care policies, against their beliefs.

So what does this mean?

The archdiocese and Catholic Charities are committed to continuing to provide services in the District. Despite the headlines, there has been no threat or ultimatum to end services, just a simple recognition that the new requirements by the city for religious organizations to recognize same-sex marriages in their policies could restrict our ability to provide the same level of services as we do now. This is so because the District requires Catholic Charities to certify its compliance with city laws when applying for contracts and grants. This includes contracts for homeless services, mental health services, foster care and more. Since Catholic Charities cannot comply with city mandates to recognize and promote same-sex marriages, the city would withhold contracts and licenses.

Each year, 68,000 people in the District rely on Catholic Charities for shelter, nutrition, medical and legal care, job training, immigration assistance and more. This assistance is offered to whoever needs it, regardless of race, religion, gender, nationality or sexual orientation. Many of the programs are offered in partnership with the city, which turns to Catholic Charities and other ministries when it cannot provide social services on its own. Catholic Charities has a proven track record of high-quality service, supported through caring, qualified staff, thousands of dedicated volunteers and millions of dollars in financial support from parishioners all over the region. This legislation won’t end Catholic Charities’ services, but it would reduce unnecessarily the resources available for outreach.

We recognize that the council is likely to legalize same-sex marriage. It is the hope of the archdiocese and Catholic Charities that council members will work with us to find a way to better balance interests so religious organizations that have served this city well for many decades may continue to provide services without compromising the tenets of their faith.

The writer is archbishop of Washington.

Security Council Renews Arms Embargo, Diamond Trade Ban in Côte d’Ivoire

Security Council Expresses Concern at Delay in Publication of Provisional

Secretary-General Welcomes Provisional Voters List in Côte d’Ivoire, Encourages All Parties to Build on This Critical Milestone, Determine New Election Date

     Secretary-General Ban Ki-moon called on 24th November on all parties in Côte d’Ivoire to fix a new date as soon as possible for their much-delayed elections, now postponed yet again from their latest deadline of this month.

    Welcoming 23rd November publication of the provisional voter list in the West African country, split by civil war in 2002 into a Government-ruled south and a rebel-controlled north, he assured all parties that the UN would continue to provide the necessary financial, technical and logistical aid to help them organize and conduct open, free, fair and transparent elections.

    The elections, originally scheduled for as far back as 2005, were planned for 29 November after repeated postponements.

    “The Secretary-General believes that with this important development [the provisional list], the Ivorian parties and institutions have made significant progress towards the establishment of a consensual and transparent voters list,” a statement issued by Mr. Ban’s spokesperson said.

    “The Secretary-General now encourages all the Ivorian parties to build further on this critical milestone in order to prepare the final voters list and move forward in determining a new election date as soon as possible.”

    A UN peacekeeping mission, known as UNOCI, has been stationed in Côte d’Ivoire since 2004 to help ensure a ceasefire and pave the way for permanent peace and democratic elections. Reauthorized repeatedly since then, most recently until 31 January 2010, it currently comprises nearly 8,400 uniformed personnel, as well as 407 international civilian staff.

Côte d’Ivoire Country Operations Profile

UNHCR Maps – Côte d’Ivoire

    A peace agreement between the Government and the rebel Forces Nouvelles (FN) in March 2007 resulted in the appointment of FN leader Guillaume Soro as prime minister. This event marked a turning point in the peace process in Côte d’Ivoire. All the signatories to the accord, signed in Ouagadougou, Burkina Faso, confirmed their commitment to peace and stability, a development welcomed by the international community.

    The Ouagadougou Agreement included provisions for a joint military command, a new government, the disbanding of militias and armed groups, assisted returns of internally displaced persons (IDPs), and elections within 10 months. The agreement also included the gradual removal of the zone de confiance, a buffer strip set up by international peacekeepers to separate government troops in the south from the FN in the north, and the resumption of the audiences foraines, or public hearings related to the granting of birth certificates, identity papers and settlement of nationality issues.

    Notwithstanding the delay in implementing some of the major aspects of the agreement, including the disarmament and demobilization of armed factions, key groups in the country have agreed that the first round of presidential elections should be held on 30 November 2008.

The needs

    Self-reliance projects are required for the remaining Liberian refugees in Côte d’Ivoire to help with their local integration. Persons with specific needs who do not benefit from local services need assistance. Urban refugees, who are affected by the current economic crisis in the country, need help to maintain minimum living standards. Women and children at risk need educational programmes and income-generating activities. Ivorian refugees in neighbouring countries require assistance to return to Côte d’Ivoire and to reintegrate into their areas of origin.

Main objectives

• Promote the voluntary repatriation and reintegration of Ivorian refugees.
• Protect and assist urban refugees in Abidjan.
• Facilitate the local integration of some 24,000 Liberian refugees through self-reliance projects, support local structures and help individuals with specific needs.
• Provide community-based assistance in the health, education, social services, sanitation and water supply sectors.
• Prevent and respond to sexual and gender-based violence.
• Pursue third-country resettlement for eligible cases.

UNHCR Statistical Yearbook Country Data Sheet – Côte d’Ivoire

• 2005 UNHCR Statistical Yearbook Country Data Sheet – Côte d’Ivoire

• 2004 UNHCR Statistical Yearbook Country Data Sheet – Côte d’Ivoire

• 2003 UNHCR Statistical Yearbook Country Data Sheet – Côte d’Ivoire

• 2002 UNHCR Statistical Yearbook Country Data Sheet – Côte d’Ivoire

Asian Week reports that "... Asian American philanthropic groups based on traditional Asian forms of giving are now hoping to bridge the gap between Western-style philanthropy (large endowments or donations to institutions like universities, museums and libraries) and Asian concepts of philanthropy (small-scale giving between families or relatives, often newly arrived immigrants)."

With Thanksgiving just hours away, I got to thinking not only about being thankful, but also about giving, for often it are the givers who grace us something to be thankful for in the first place. Being heavily involved in the nonprofit sector both professionally and personally, I am always interested in donor analytics. Who are these generous people that care so much about my cause? What do they have in common with one another, how are they different? And just as interesting, who are the people who don’t choose to give? Is there a way to reach out to them as well? How do race, gender, culture and ethnicity play a role? My curiosity led me to some surprising finds, especially when it comes to giving among Asian-American circles:

A major impediment to giving for Blacks, Hispanics, and Asian-Americans is that, simply put, they are least likely to be asked. However when asked, the percentage who contributed were two and a half to three and a half times greater than the percentages of those who were not asked! [Working with An Increasingly Diverse Pool of Donors and Prospects]

Asians and Hispanics also give far more to charity than previously indicated. Several studies in cross-cultural ethnography involving Asian and Hispanic communities have examined cultural dimensions of gift-giving, sharing, and the distribution of income and wealth, as well as the philanthropic impact of religion, mutual benefit associations, godparenthood, and kinship. The conclusions: while Asian and Hispanic-Americans may not send a check to United Way or the American Cancer Society, they share with extended family and ethnic members of their community as well as needy relatives and friends in their home countries. [Ibid.]

Still, as Asian Week points out in an editorial written last year, we don’t hear of any Asian-American philanthropic equivalents to the likes of Andrew Carnegie, Warren Buffett, and Bill and Melinda Gates. But, as the article suggests, just because we don’t, doesn’t mean they don’t exist:

… Asian American philanthropic groups based on traditional Asian forms of giving are now hoping to bridge the gap between Western-style philanthropy (large endowments or donations to institutions like universities, museums and libraries) and Asian concepts of philanthropy (small-scale giving between families or relatives, often newly arrived immigrants).

Just recently, I saw an example that combined the two concepts of Asian giving: It showed how Asians donate to charities that not only benefit family members, but also to more mainstream causes which just so happen to involve family, friends and other Asians. Earlier this month I attended a charity event in Gainesville for the University of Florida’s Vietnamese Student Association. While it is true, I am new to the state, after just one weekend in Gainesville I thought my friends and I were just some of a handful of Asians in the area. You can imagine my surprise when I showed up to a packed parking lot and saw an entire hall filled with other Asians (mostly Vietnamese) lining up to give money to the student group in exchange for a warm bowl of pho. Clearly, this was an example of Asian giving in the context of charities that benefit the Asian community or that of relatives and friends.

Having said that, I do believe these trends will change as a younger generation of Asian-Americans comes of age. People will continue to give to organizations they believe in or feel a connection to, but I don’t think culture or ethnicity will be a major tipping point in the decision to give to a certain nonprofit. There will be more branching out toward mainstream charities that attract donors to other things besides race and culture. With that in mind, do you have certain types of charities you tend to give to and if so, do culture and ethnicity play a role in your choice of nonprofit?

Photo by cmpalmer // Creative Commons License

Cumbria has avoiding further flooding as recent rainfall has not fallen as heavily in the area as predicted.

People living and working in the area can begin the big clean up and return to their homes and businesses.

The Cumbria Community Foundation has set up a Flood Recovery Fund and has already received significant donations from Prince Charles and the Nuclear Decommissioning Authority. They paid their first cheque yesterday to Cockermouth residents.

You can support the Flood Recovery Fund via card donations or by choosing Cumbria Community Foundation as your charity as you shop and search the web.

The Cumbria Community Foundation have also set up a Facebook page for useful information.

All registered charities in the area are available to support on Everyclick.com, for example:

Cockermouth Relief In Need Charity
Cockermouth Mountain Rescue Team
Cockermouth First Responders
Cockermouth Rotary Club Charitable Trust
Rotary Club of Keswick Trust Fund
Keswick Mountain Rescue Team
Cumbria Wildlife Trust
Animal Rescue Cumbria

“Rainy day, washing the crack away

I’m on my way to where there’s tricks not treats

Can you tell me how to get

how to get to Hastings Street

how to get to Hastings Street…”

Keith McNally has two of the best podcasts I have heard in my life. They are the ‘XO’ show and ‘I Have a Ham Radio’. Great entertainment. He used to do an older show ‘Logorrhea’ which he no longer does, but it was excellent as well. The Hastings Street song is from one of those episodes.  It was hosted by him and Erin, who made a great duo. Funny interesting stuff. Check it out if you enjoy good entertainment (www.keithcourage.com).

I went to the doctor this morning for a stopped up right ear. He says my eustacian tubes are clogged, so I had to get some Mucinex D and Afrin. This Mucinex D is putting me in a really annoyed foul mood, just angry at everything. It better work, being in this mood is annoying as shit. It makes it a little harder to concentrate as well.

I don’t get all the Sarah Palin hate. It’s gone beyond just disliking an political candidate that people do not want in office. Hearing people talk, they just despise her – and I don’t know what the foundation of this hatred is. I get the feeling it’s because she represents the working mother that succeeds without using a bitchy attitude to get what she wants, and she’s attractive. I think a lot of people resent her for that and claim stupidity, though none of them have read or listened to what she has actually said. Her book’s doing well, I’m glad for that. I like her, that she represents not the usual bullshit spouting politician. I like that she’s a family person. I like that she likes to go hunting. She doesn’t seem like someone who bows to political correctness or panders to listeners, which I admire greatly. Democrats love Bill Clinton, he was the king of pandering to his listeners. Panderers are only good at making their listeners feel good, but unfortunately the foolish public doesn’t realize that making you feel good isn’t the only role of a good president, it’s a small part of it. That’s why this dimwit we have now is doing so horribly – people got him in because it made them feel good, and now we are paying the price at his inexperience and naivety at the non-make-you-feel-good issues. War is ugly, you can’t make people feel good about it regardless of how it is handled. A bad economy can’t be silver-tongued into a pretty picture Mister O, even when you decide taxing those who make the most to distribute to the poorer is good policy to invoke. You can create class warfare, and I firmly believe that’s your agenda. It certainly is not elevating the standard of living for everyone, you are lowering everyone to find a base level in the name of ‘fairness’.  It’s very socialistic, and not what this country was founded on. It saddens me that my country is moving in that direction. We used to be a model for the world, and the current administration is making us a follower of European socialist models which have not demonstrated much success.

Why are all the actors in Twilight squinty? The teens that enjoy that crap have the most bizarre taste in attractive I’ve ever seen. Then again, they are the same teens that aren’t being taught the importance of history. I hope it bites them in the ass in their ignorance.

I hate it when songs I like get attached to specific people in memories. Some songs I greatly enjoy are partially ruined, because they make me think of certain people. The Black Eyed Peas remind me of people I used to work with at Oppenheimer that I don’t like.

Hatred is apparently acceptable and politically correct at times. Democrats at times hate republicans; republicans at times hate democrats. Children hate other children when they steal their toys. Children hate parents when they are disciplined. Parents hate their children when they don’t live up to expectations or when they misbehave. Plenty of hatred around, and negative stereotyping is just predictive categorizing of hatred from expectation. Political correctness is just phoniness, plain and simple.

Charities: I wonder at people’s motivation for the charities they choose sometimes. The one that confounds me is people who donate to causes outside of the country that they live in. ALL countries have their poor – take care of your own poor in addition to taking care of those outside of your country. It’s no more noble to help a child in South America than to help one right here in the U.S. Starvation is starvation, regardless of your citizenship. It’s quite possible that in giving to a charity here in the U.S. you might in fact be helping a non U.S. citizen.

According to Kevin Rubel, a non-profit organization is a Corporation whose primary motive is to benefit the public and not generate any profits. More importantly, a non-profit organization may not allocate income to any of its directors or managers. Further, a Nonprofit Corporation is not just another business and should not be used as a substitute structure for a business whose chief aim is to make money.
Is Tax Exempt the same as “Nonprofit”?
Definitely not says Kevin Rubel. Even though one may be enlisted as Nonprofit Corporation, it does not automatically mean one is not tax exempt from the Federal Income Tax. In some cases, even local state taxes have to be paid.

Kevin Rubel defines a “tax-exempt” Corporation as an entirely separate structure that has earned an exemption from income tax liability. A Nonprofit Corporation, on the other hand, is almost never automatically eligible for exemption from income tax liability until an application has been made and approved by the IRS.

Are there rules as to how many Directors a Non Profit Organizations should have? Yes, says Kevin Rubel. The rules vary from state to state. Most States require Nonprofit Corporations to have a minimum of three directors. However, some states do allow for less than three directors. A handful of states also allow for only director. So, Kevin Rubel points out that Non Profit Corporations should check out the rules pertaining to their State before determining the number of Directors to be appointed.
Is a Non Profit Corporation allowed to pay any money to its Directors? Yes, says Kevin Rubel, a Nonprofit Corporation may pay some compensation to its officers, directors, and/or employees. However, it is vital that the compensation be paid only for services rendered to the Nonprofit Corporation.

For those who ask Kevin Rubel “Are there rules where one can form a non-profit corporation?” he advices: “In general, there are no rules where one can establish a non-profit corporation. However, one has to be practical. There is no point in establishing a non-profit firm in Alaska and live in New York City. Remember, non-profit does not mean that you do not have to pay state fees and taxes- so it is important to work out of the same state. Further, if your directors and officers all live in one state, it is better to establish the corporation in the same state.”

Kevin Rubel further says: “What most people forget is that establishing any business in another state means firstly, you have to qualify to be allowed to do business in another state and secondly you are subjected to taxes in the state where you are incorporated and the state where you conducting your business. Similarly, the chances of a lawsuit are also doubled”.

Getting down to details, Kevin Rubel advices Non Profit Corporations to choose a name that reflects the intent of the Coporation. In general, there are no rules about the kind of names that can be selected by Non Profit Corporations. “However, the name you choose should reflect your motivation” says Kevin Rubel. There is no point in choosing a name that reflects money and profits. Kevin Rubel agrees further that it is important to search for a name that is not deceptively similar to another established entity. Moreover it is advisable to include the words Inc., at the end of the business name selected.

Next in consideration is the question, “How does one establish a non-profit corporation?” While some companies can help you file an application online, it is only the first step in the right direction. Most financial offices or people like Kevin Rubel can help you with this task. Individuals like Kevin Rubel know the requirements, forms, and required language. It is best to leave the filing to a professional.

It follows that if you are looking to set up a Non Profit Corporation, it would be in your own interests to approach people like Kevin Rubel and take advantage of their vast knowledge and experience in the field.

A surgeon was speaking to a small group of university students about his work in the Gaza Strip. He was reminding the students that we North American “fat cats” knew nothing about gratitude.  Nothing!

On one occasion, he had stopped at a peasant hovel to see a woman on whom he had performed surgery.  She and her husband were dirt poor.  Their livestock supply consisted of one Angora rabbit and two chickens.  For income the woman combed the hair out of the rabbit, spun the hair into yarn and sold it.  For food she and her husband ate the eggs from the chickens.

The woman insisted that the missionary surgeon stay for lunch.  She insisted on showing her gratitude to him this way.  He accepted the invitation and said he would be back for lunch after he had gone down the road to see another postoperative patient.  An hour and a half later, he was back.  He peeked into the cooking pot to see what he was going to eat.  He saw one rabbit and two chickens.

The woman had given up her entire livestock supply–her income, her food, everything – to say “thank you.”  He concluded his story by reminding the students that, as Americans, we know nothing of gratitude.  He wept unashamedly.

Old Abandoned Truck ©Weatherstone/Ron Almberg (2009)

There is another incident concerning gratitude that will never be forgotten.  It is about a woman who poured costly perfume over our Lord’s feet as she wiped them with her hair.  Make no mistake–the perfume was expensive, three hundred denarii, a year’s income for a laborer in Palestine.  Enough to keep a family alive for twelve months.  Also, in that culture, a woman’s hair was among her most precious personal possessions.

Some, who witnessed that event, including Jesus’ closest disciples, objected to such an extravagant display of affection in view of personal need – or even need of others.  Jesus asked a very pointed question, “Who loved more – the one forgiven much or the one forgiven little?”  Obviously, the answer was – and still is – the one who was forgiven much.

In view of what Christ did for us, how can we be stingy in our worship, our praise, our tithes and offerings, our time in his service or in fellowship with his body – the Church.  The vivid portrayal of Christ’s extravagant sufferings for our sins in Mel Gibson’s movie, “The Passion of the Christ,” should move us to be just as extravagant in showing our gratitude and worship to our Heavenly Father and Savior, the Lord Jesus, and the Holy Spirit.  And yet, according to the surveys made by Barna Research, the average Evangelical Christian gives only about 3% or their income to the ministries of their local church.  Americans spend more on dog food annually than on giving to charities or mission work!

Perhaps it is time some of us got more extravagant in our worship.  It is about time we got radical in our display of gratitude for all that God has done for us and ‘sold the farm’ or ‘broke the bank.’  After all, how much do we really love Him?  How thankful are we?

©Weatherstone/Ron Almberg, Jr. (2009)

They're not trying to save the world, they're just trying to dig a well. I like tangible goals.

I’m a little weird when it comes to charities.  I enjoy giving money to worthy causes but I don’t like giving to large, faceless organizations, and for that reason I tend to shy away from organized charity drives like the Combined Federal Campaign.  Fortunately, this year I learned that a friend of mine who I work with runs a non-profit charity for Malian orphans.  (Mali is a landlocked country in the Northwest portion of Africa – yeah, I had to look it up too)  She started the charity because she was once a Malian orphan, but with the proper support and education she has earned a commission as an officer in the United States Navy.  I don’t want to say (and nor would she) that her story is any more heroic than other peoples who have overcome significant hardships to make a better life for themselves, but the fact that she devotes a significant amount of her free time to running a charity for which she cares very deeply while still carrying all the responsibilities of a naval officer is quite special.  If you’re looking for a charity to donate to but, like me, don’t feel comfortable giving money to charities that have large overheads because you don’t really know where your money is going, take a look at these links: 

http://www.globalgiving.com/projects/build-a-home-for-orphans-in-mali/

http://www.acfacorp.org/index.php/founders-message.html

If I didn’t know the person who runs this charity I would probably not pay it any more attention than any of the thousands of other charities that are out there but given that I know the founder and how capable she is at managing large projects, I feel that this is a charity I can trust to send my money where it is needed, which in this case is a run down section of a poor country that just happens to have had the good luck to produce a highly competent and caring naval officer, one who devotes the majority of her free time to helping a part of the world that most of us have to google in order to find out where it even is!

It has been quite a year for UFC legend Chuck Liddell, according to his last fights and news sources throughout the world.  It gets even more interesting after ProfightNetwork publically states Chuck Liddell, via his lawyer Darrin Franks, threaten to sue

(PRWEB, November 23, 2009 )  Recent published facts in the last year. Chuck Liddell has lost his last three fights by brutal knockouts via Rashad Evans, Vitor Belfort, and the most recent in Mauricio Rua, this can be tough for a fan favorite such as Liddell to swallow. Couple this with conflicting stories from various news sources on the internet regarding last November’s USO tour, and getting kicked off Dancing with the stars a few weeks back. Now the most recent attempt and claim of PFN that Chuck’s management threatens lawsuit of signed merchandise.

www.ProFightNetwork.com or ProFightNetwork Inc (PFN) published a press release November 21, 2009 and IJR confirmed the story shortly after with PFN’s Lee Honish, co-owner of ProFightNetwork, and he told us this.   “Greenman and I were instructed to remove a classified section of our forum page containing a few signed items of Liddell’s that was being sold to benefit charity.  Greenman had no use for these items and he doesn’t talk to Chuck anymore, so it was the most stand up thing to do. They told us to remove it or we would be sued for three times our profit (which has been zero) and possibly more. This came directly from Liddell’s lawyer, Darrin Franks of Beverly Hills, and his agent Duane Zinken from Fresno.  The PFN staff gave an official statement per their web site and can be found on the front page.

http://profightnetwork.com/home.php

Lee Honish told IJR that he was outraged.  Lee told us, “It is funny these guys are attacking my partner that donates an enormous amount of money and time to our U.S. Military and other organizations. Chris never looks out for Chris but is rather asking who we can help out.  If they want to sue us for selling no items of Chuck’s and the fact that we are upside down in PFN several thousand, go for it.  We genuinely run this site for fighters and fans to promote our sports, not as a real money-making business. Chris does web search optimization and website builds and I am a pro speaker, which is how we put food on the table. We can’t help the momentum our radio show has incurred or PFN itself. I think It’s sad the levels people will go to in order to make a few bucks, it reminds me of OJ Simpson trying to get money for his old stuff. Greenman told me the items he has left over are maybe worth $300 tops and it was given to him several years ago while still friends.  Our site and show is about the truth in boxing and MMA, and this obviously can upset people. I am still in shock.”

Greenman was contacted via phone later in the day and he told us this, “This is ridiculous to me, apparently I make a lot of money selling unwanted Liddell shorts and signing them myself?  I have at most five items left from our 20 year friendship that he signed for me to give to other people as promotion or favors, I don’t want the shorts but the truth is I can’t even sell them, give me an address to Chuck’s agent and I will send them there.  I was just trying get rid of them and give all proceeds to charity and then I get slapped with a threat of lawsuit.  I run ProFightNetwork in the most professional and ethical manner as that is what the sport deserves. Yes, our radio show is like the Howard stern of MMA and boxing, yes I will say what I think based on inside knowledge I usually have, however, this site is about getting all fighters, not just UFC fighters, and promoting them for free and adding a bridge between them and the fans. You want to hear the truth about MMA and boxing – listen to our radio show Fight_Net Radio, it is being reviewed as we speak to Sirius because of that momentum.  There are news organizations out that think MMA is just one organization and that misconception couldn’t be further from the truth and quite frankly I think it offends a lot of MMA fighters.”

Greenman went on to say, “You know it is funny, his management seems concerned with some silly things and its more of a personal thing obviously, they know very few pro athletes are representing themselves on most social sites such as Twitter, Face book, Digg, My Space, etc.  It is almost always their friends, family, or agents.  I personally ran Chuck’s profile page on MySpace and MMAJACKED because he didn’t have time for over two years, he didn’t even know how to log into his MySpace profile.  There are close to a 100 Chuck Liddell profiles on MySpace, I wonder how many of those are legit, and if his agents are sending them e mails?  What a joke at least we only allow for one profile name per member and our webmaster does his best to associate IP addresses with location member claims or we know to live in.  We know people look at us with a fine tooth comb because of our controversial radio show, history of individual owners, and the fact that we are very neutral and ethical. I think what draws our audience is that

IJR observed that we believe PFN does have good safeguards as we tried to create an account for a celebrity boxer with no success.  Glancing through forums and content PFN does appear to maintain a neutral stance as it has fighters from many organizations.  It is a platform for interaction among the fans and fighters.  There are several hundred videos that vary in content, blogs, forums, etc.  Although it appears to be a never ending rivalry between Liddell and Greenman, it seems that getting lawyers and agents involved for a classified section of a forum page of items that Liddell seemingly gave a former best friend seems like a large amount of effort for a UFC legend like Chuck Liddell. This is the reason why the last years have been interesting in the MMA world and in particular, Chuck Liddell. 

Related Links

www.examiner.com/x-9970-San-Jose-MMA-Examiner~y2009m8d19-Interview-with-Pro-Fight-Networks-Chris-Greenman

www.earthtimes.org/…/in-a-surprise-move-profightnetwork,1043249.shtml

www.cyberboxingzone.com/blog/?p=910

www.24-7pressrelease.com/…/profightnetwork-have-found-their-golden-boy-in-fightnet-radio-119833.php

www.canvaschronicle.com/…/combine-success-of-facebook-ufc-and.html

Writer Ted Buckman / Mike Gingino re-write

Journalist International Journalism Review

It’s hard to believe that Thanksgiving is just a few days away. This is a wonderful time of year when we look forward to spending time with family and friends and taking time to count our blessings. Most of us have so much to be thankful for. But for many, especially this year, the holidays will be very difficult. Wheather it’s because of a loss of a job, or a loved one fighting in Iraq or Afganistan is unable  to come home, or maybe it’s the first holiday after the loss of someone dear. These are difficult times for so many of our friends and neighbors. Please join me in taking a moment to perform a small act of kindness for someone you know or maybe someone you don’t know. Make a difference in another life this holiday season. There is nothing more rewarding. From all of us at Truffles for a Cause to you and your families, Happy Thanksgiving.

How will you wear yours?

This year for BBC Children in Need, Pudsey has gone digital.  The charity has upped it’s social media game and started fundraising with its ‘Pudspace’ tool, Twitter feed and Facebook page.  You can also ‘Pudsify’ your Bebo page, and buy virutal bandanas and Pudsey images for photos and social media icons.

Presumably all this is a pretty effective hook to get young people more involved in Children in Need.  It seems that with the recession upon us it’s hoped that reaching more people virtually is the way forward.

But when speaking to a friend she said something along the lines of ‘every year it creeps up on me and I have no idea it’s even on unless I flick on the TV accidentally’.  This person doesn’t even live with her head in the sand, which begs the question of why marketing around the ‘biggest night in of the year’ isn’t better?

Obviously thousands of people are involved and are doing a lot in their local communities for Children in Need.  People have been donating their socks off.  But it’s clear that new audiences aren’t being grabbed at a rate they could be.  So is social media the answer?

In these online social media times it seems to be the answer to everything, so I merrily joined the Facebook group and followed on Twitter… or tried to.  And to think I was just starting to get excited about a charity starting to use the internet effectively to market what they do!  This is one of my biggest gripes – charities just do not do themselves justice in the online world. For many of these grassroots world-savers (and I don’t mean that with any sarcasm) they think the work on the ground is more important.  And to some extent I agree.  But the funding opportunities are endless if more people know about you and what you do-then you can help more people.  Simple.  Charities that do the most amazing work deserve to be known about, and should be interacting with the online community as well as they do with the physical community.  After all, they’re often at the heart of what’s important in the physical world.

So, back to the point at hand.  You’d think a massive charity like Children in Need would be successfully leading the way online, for other charities to follow.  Well luckily now they are, if you can find them.  There are so many Children in Need Facebook pages I have no idea where to start.  They have varying member numbers, and all have limited information.  So could the real BBC Children in Need please stand up?  It’s the same with Twitter - there are more than one.

Because people are asked to get involved in their own communities it’s understandable that they’d want to promote their individual events online.  So have we found a limit to the use of social media when it comes to events like this?  Or is there a more effective way of centralising some of the offshoots?  Either way the official Children in Need could and should make it glaringly obvious who they are.

It’s that time of year again. Where did the year go? We at March Books feel very blessed at what we have been able to accomplish this year. After launching our new publishing company, we released our first two fiction titles with wide distribution. We are busily working on the release of eVersions for both the Kindle and Nook readers. In addition, we are forging ahead to prepare the sequel to ‘Nightsweats in Bigelow Hollow’ and another YA release – ‘The Invisibles’.

 In this most difficult of holiday seasons, we would like to give something back to the community. From now until Christmas (11/20/09 to 12/25/09), for every ten books sold, March Books will donate one book back to the community. One charity that we have already earmarked for donations is this year’s annual ‘We Are The Children’ Christmas party in Hartford, CT. We hope to put many new books into the hands of eager children and the libraries and schools that serve them.

For book clubs and schools, quantity orders of ten or more will be eligible for the eleven-for-ten promotion upon request (with proof of purchase) to bookstore@marchbooks.com. All other sales will be tabulated at the end of the cycle and donated books will be distributed to area libraries, schools, veteran’s organizations and children’s charities.

Wishing You All A Happy Holiday Season

www.marchbooks.com
www.marchbooks.ning.com

I will be away for a couple of weeks, as my daughter has decided to get married in New Zealand. However plans are going ahead for my ‘Charity Ball’ on December 21st at Lakeside on Hayling Island. It costs £35 and this includes  a bubbly reception, a three course meal, dancing to a live band and a cabaret. Everyone is welcome and if you want further details while I’m away please contact my secretary Anne Thurlow anne.thurlow@havant.gov.uk. tel O2392 44
I had a couple of events last week which raised more for my charities. As well as my regular coffee morning, I took part in a Call my Bluff wine tasting. Three experts, Oz, sorry Soz, Fluck and Jilly described the wines and people had to decide who was telling the truth. Can you guess who was playing Jilly Goolden?  Lots of fun!!!

I’ll be starting up the blog again after I get back on December 7th. Watch this space…….

More than 5,000 people took part in a walk to raise funds for disadvantaged children in Ho Chi Minh City on November 22.

Singaporean actor Edmund Chen (2nd L) and the 2nd runner-up of Miss Universe Vietnam 2008 Duong Truong Thien Ly (red C) join the walk in Ho Chi Minh City.

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I’ve been thinking about “adopting” a Charity of the Month for some time. This month I have been inspired to begin. We will be counting our room nights between now, November 22, and December 31, 2009 and we will donate $5 for each room towards purchasing the gift of an animal for Heifer International. We will also send a note to each guest who stays with us during that time, sharing what gift we were able to give. So what will this gift buy?

So, you may be thinking, what inspired us today to begin this program. Well, we had an inspiring morning filling Operation Christmas Child boxes! As we went from table to table selecting items for the boxes, we watched children inspired to think of items they would love to see themselves in a gift box – a baseball hat, a button-up shirt, a rubik’s cube, a calculator with a case… the boxes were stuffed full. They wrote a personal note, and even attached an EZ Give label so we can track where in the world the boxes are delivered. When we were finished someone turned to me and said “I’m So Excited, and I don’t even know why!”

Well I do! And it got me inspired! How could the Nicolin Mansion participate in sharing and experiencing this joy? Operation Christmas Child collects and begins distributing the shoe boxes of gifts in November, so maybe it’s too late for that this year. But I thought of a conversation with one of my close friends in which we decided we wouldn’t exchange gifts, but rather pool the money we would have used to buy gifts for each other and buy the gift of an animal for Heifer International instead. That was it – how about pooling a donation for each room night we have between now and the end of the year. Now, we are so excited too! The same excitement I witnessed as we filled those shoe boxes.

As we begin the holiday giving season, it seemed a perfect time to do my first ever repeat. This post was one I did originally on March 13, 2009. Today, it seems more relevant than ever so I’m indulging in a repeat about my favorite non profits that I think might appeal to alpaca breeders everywhere.

With all the worse news on top of bad about the economy, it’s easy to get pessimistic. But amidst the stories of unemployment, foreclosures, and crumbling industries, it’s easy to forget one thing. This is still a country of incredible opportunities that people in many other parts of the world can only dream of. And that’s why I tend to focus my charitable donations outside the country and with a decided bias toward those that focus on enabling a sustainable living. Or as I like to think about it: open the door to opportunity for those willing to make something of it. For the like-minded alpaca lover, there are a few charities that I really love and speak to me as a livestock owner.

Heifer International

In the recent decade , it seems that Heifer has become a bit of a celebrity darling, but that doesn’t negate the sound reasons why I’ve loved it since way back when. Besides a very acceptable cost ratio (77% of donations go toward programs last time I looked), Heifer is the model for enabling a sustainable living where it is needed most. Basically your dollars go toward providing a recipient with an animal e.g a goat, bees, heifer, alpaca etc. That enables the recipient to earn a bit of income or eat better, in some cases free up the kids to go to school instead of working. Heifer provides training on how to care for the gift and when there are offspring, the recipient “passes on the gift”. – they give offspring to another member in the community. That member is now obligated to do the same and so on and so on. As someone who likes efficiency, I love how my one gift could start a chain of events that could enrich an entire community of hard workers hungry for a better way of life.

Quechua Benefit

What alpaca breeder hasn’t heard of the Quechua Benefit? Founded by Dr. Mario and Barrie Pedroza (Morning Sun Alpacas), Mike and Julie Safley (Northwest Alpacas), and Don Julio Barreda (Accoyo Ranch), this started as a way to bring basic dental care to the impoverished Quechuas (especially the childern) in the unforgiving highlands of Peru. In many ways, these are our Peruvian counterparts – people trying to make a living from their alpacas. But where that can be quite lucrative in the U.S., these people eke out a subsistence living with no assistance from their government. The scope of the Quechua Benefit has grown to include the provision of equipment, food, and supplies and they are now embarking on the building of an orphanage, Casi Chapi, to not only shelter children, but train them to be self reliant and emotionally sound. The more I hear about the Quechua Benefit, the more impressed and humbled I am by the efforts of these members of our alpaca community.

Kiva

Kiva appeals to the free market capitalist in me. It’s a microlending website where entrepreneurs around the world can apply for a loan. You can lend as much or as little as you want. When the combined loans reach their targeted need, the loan is fulfilled. It’s fascinating to read about the businesses people apply for. Some of them are so humble in nature they make me feel rather decadent and bloated in my consumerist lifestyle. Many of the entrepreneurs are women and many of the businesses around fiber arts or livestock. If you really want to get real, cruise through the hopes and dreams of the applicants and see how much a few dollars can do in other countries. Many of these people don’t have enough money to even open an account at a bank and therefore can’t apply for a loan. Or they are illiterate and can’t even do the paperwork. Even more amazing, 97% of loans are paid on time and the default rate is less than 1%. Huh – looks like we could learn a think or two from the Kiva entrepreneurs.

Kiva has had a lot of good press, most notably it was featured on Oprah and that resulted in all loans being fulfilled with lenders actually being turned away from the website. But now that that exposure has died down, there are plenty of applicants waiting to see if their business ideas tickle anyone’s fancy.

Click here to view and purchase all the photos!!

© Tony Powell

© Tony Powell

© Tony Powell

© Tony Powell

© Tony Powell

I’m sure EVERYONE’S seen the “No H8” ads that CELEBS have been endorsing for the past year or so.

They, of course are in RESISTANCE to Prop 8 which is California’s anti gay marriage legislation that is in place.

Celebrity PHOTOG Adam Bouska is the MIND & LENS behind the campaign to overturn Prop 8 and has SHOT various celebrities to get the WORD out there.

Nice to see some of these CELEBS put the cocktail drama down in order to RAISE some AWARENESS.

Check out the GALLERY below for PICS from the NO H8 campaign.