Tuesday, February 25, 2014
An article in the Nonprofit Quarterly notes that there is a bill in the Kansas legislature that would strip state property tax exemption from local YMCA's (the bill targets exemptions for any service provider that receives more than 40% of its revenues from "the sale of memberships or program services"). Meanwhile, at the same time Kansas is considering another bill to give tax breaks to for-profit gyms. Sigh . . .
The issues here are related to my post yesterday about charities that are essentially commercial businesses. As I noted in this post a couple of years ago, many Y's appear to be more like for-profit gyms than charities. I pointed out in that post that my local Y in Champaign, IL had recently moved into a brand new facility on the far west side of town from an older facility near the center of the city, and about as far as you can get from any minority or disadvantaged population and still be a part of the city of Champaign. The move was accompanied by an ad campaign touting the benefits of the move as "more value and flexibility for our members! For example, you can work out in the 9,000 square foot fitness center and then take your family to the indoor pool and water slide. Or, you can take advantage of some of our two facilities' specialized programs, like water aerobics or recreational gymnastics."
Now, just because charities compete in some way with for-profit enterprises doesn't make them a commercial business. The fact that the Salvation Army runs thrift stores doesn't make its primary mission one of selling used goods. But I noted yesterday that some organizations that might historically have had a charitable mission have essentially morphed into commercial businesses, because their real "primary" mission is no longer charitable. I think that many (not all) Y's have passed this rubicon just as surely as nonprofit hospitals, major college athletics, and the USOC.
The Nonprofit Quarterly article quotes the CEO of Topeka's Y saying that if they have to pay taxes, that will be the end of the Y. I wonder . . . I have a sneaking suspicion that if the Champaign Y lost tax exemption, it would soldier on with maybe a $50/mth membership, instead of $47/mth. Topeka, Kansas might have a different clientele . . . or maybe not.
Wednesday, January 29, 2014
Writing in today's Chronicle of Philanthropy, Alex Daniels reports that the nonprofit community is praising President Obama's pitch in last night's State of the Union address seeking to get foundations more involved in supporting education for young children and increased economic opportunities for young African-American men.
However, nonprofit leaders are maintaining that charities cannot be expected to solve those problems alone. Rather, they claim, Congress must follow through with increased spending in those areas.
Diana Aviv, president of Independent Sector (a national nonprofit asociation), stated: "The sector's capacity and resources are dwarfed by the might of the federal government. The best we can do is fill in the gaps."
According to Ms. Aviv, the president's push for an increased minimum wage, pay equality for women, and early-childhood education should be welcomed by nonprofit groups that work in those causes.
The Chronicle's report continues:
In the speech, Obama called for foundations’ assistance to work on a plan to “help more young men of color facing tough odds stay on track and reach their full potential.”
The W.K. Kellogg Foundation welcomed that focus and said it was working with 25 community foundations in Mississippi to promote help young black men complete their education and find jobs.
Mr. Obama also said he would convene a coalition of philanthropists, elected officials, and business leaders to develop strategies to improve early-childhood education.
The prospect of such a coalition was “pretty exciting,” according to Kris Perry, executive director at the First Five Years Fund, which supports pre-kindergarten education, but she said she needed to learn more about how it would work.
Ms. Perry noted that it was the second straight year Obama has pushed for a greater emphasis on the subject in his State of the Union address. Last year, his call for increased funding for programs like Head Start that provide schooling for young children fell victim to across-the-board budget cuts that reduced the program’s budget by 5.3 percent.
“Even though there was a commitment on [Obama’s] part, the government came to a grinding halt,” Ms. Perry said.
Ms. Perry is confident that President Obama’s emphasis on early-childhood education can result in additional funding, even in an era of tight budgets and political gridlock.
“Early-childhood education is on the top, top, top of everybody’s must-do policy list,” she said. “It’s a wonderful opportunity for the parties to come together and agree on something.”
I agree with the nonprofit leaders. While the nonprofits will play their part, Congress must step up to the plate and provide more funding for these initiatives.
Both the Detroit Free Press and the Detroit News are reporting that the W.K. Kellogg Foundation on Tuesday committed $40 million to a philanthropic fund to help resolve Detroit's bankruptcy. Kellogg thus joins nine other national and local foundations in the unprecedented municipal rescue effort.
Kellog's pledge is the third-largest to the now-$370 million fund aimed at shrinking Detroit's multibillion-dollar pension liability and shileding masterpieces at the Detroit Institute of Arts from possible sale to satisfy creditors. The Ford and Kresge foundations have promised $125 million and $100 million, respectively.
Tuesday, January 28, 2014
With tonight's State of the Union address just a few hours away, nonprofit organizations are wondering what news -- good or bad -- they will receive from President Obama. Writing in today's Nonprofit Quarterly, Rick Cohen reviews the already-delivered State of State speeches of 2014 and ponders whether "these state addresses presage anything that nonprofits might hear in President Obama's State of the Union."
Meanwhile, the Miami Herald is reporting that the nonprofit group, One Miami, is organizing a watch party for the president's address. The event will be attended by nonprofit groups in South Florida. The groups are hoping President Obama will address immigration reform and the minimum wage in his speech. They also hope to find out what the president will propose to deal with the nation's growing income gap.
Thursday, December 26, 2013
With a big red floppy hat tip to the TaxProf Blog, this Forbes article brings tax geekiness to admirable new heights, as a tax lawyer tries to distract her children on Christmas Eve with a discussion of St. Nick's Form 1040-NR. Do read the whole thing, but for our purposes here on the Nonprofit Prof Blog, here's the fun part:
The kids are pretty sure – and I agree – that Santa doesn’t intend to operate as a for profit business. But he likely doesn’t meet the criteria to be tax exempt under section 501(c)(3) of the Internal Revenue Code. By default, that would make his venture for profit for purposes of IRS (whether he wants to make money or not) and therefore, taxable.
Even if Santa’s toy distribution scheme were to be classed as a non-profit, there may be other unrelated trade or business income… As noted earlier, my house isn’t sure where Santa gets his money. Clearly, he isn’t paid for his services though my kids question the value of cookies and milk left out for him (that is, as my seven year old noted, a LOT of cookies). Since we’ve seen a lot of Santa merchandise in stores, we’ve worked out that we think he gets some licensing revenue for his own image and also for Rudolph – kind of like Pixar does for Lightning McQueen and Buzz Lightyear. That income would be taxable to the extent that it’s not offset with expenses. So, assuming all of this, what’s deductible?
So here's my question, would Santa's operations qualify for Section 501(c)(3) status? I mean, clearly he could structure his licensing revenue as a royalty exempt from UBIT and even drop it into a for profit sub if need be. I don't really see an inurement or a private benefit issue - surely, all good kids in the world constitute a charitable class. He's not been lobbying as far as I know, so barring a big political endorsement, I'm not seeing the issue. So does Santa just need good nonprofit counsel?
Merry Christmas (a day late) to all who celebrate, and a joyous New Year to all.
Friday, November 29, 2013
I'll admit it: I've been closely following the release of the proposed new Treasury regulations governing political advocacy of 501(c)(4) organizations. Today's Washington Post asserts that the new rules bring both clarity and confusion to a broken system. The Post's article begins by acknowleding that the rules governing the political activities of nonprofit advocacy groups is "an area of the tax code that has been crying out for greater clarity." According to the newspaper, while the "proposed regulation unvieled Tuesday by the Treasury Department draws the boundaries clearly," they "instantly kicked off intense debate about whether the lines are in the right place."
According to the Post,
One phrase in the official notice summed up the imperfect nature of the exercise. The new rules, the department said, "may be both more restrictive and more permissive than the current approach."
Notwithstanding the apparent confusion, the Post acknowledges what we all know: the system was broken and needed to be fixed.
Earlier this week, we blogged about the proposed new political activity rules for tax-exempt organizations proposed by the U.S. Department of the Treasury and the Internal Revenue Service. The NonProfitTimes is reporting that the proposed rules are drawing sharp criticism from some members of the nonprofit sector.
As an initial matter, we note that the rules specifically target 501(c)(4) organizations and political lobbying and activism. However, the Times notes that the proposed rules can also apply to 501(c)(3) groups. For example, under the proposed regulations, activities that will be counted as political activity include voter registration drives, nonpartisan voter guides and events such as debates at which candidates appear. Section 501(c)(3) groups sometimes organize these activities.
Organizations classified as 501(c)(4) social welfare organizations are permitted to undertake political activity, so long as it does not constitute the group’s primary purpose. Nonpartisan activities such as voter registration drives currently are not counted against that threshold. The IRS uses a “facts and circumstances” determination on a case-by-case basis to decide whether a given group’s political activity is its primary purpose.
The facts and circumstances test [is] “all very specific to an organization,” according to Viveca Novak, editorial and communications director at the Center for Responsive Politics in Washington, D.C. “It is subjective and can be ambiguous. What the IRS is trying to do is just have some bright line rules.”
This does not satisfy some members of the nonprofit sector. The NonProfitTimes reports that some sector members have labeled the proposed rules "an attack on First Amendment free speech rights."
The report notes opposition from other sources:
Marcus Owens, the former director of the IRS Tax Exemption Division and now a lawyer at the Washington, D.C. firm Caplin and Drysdale, said, the proposed rule “eliminates some of the tax rule ambiguities and replaces them with election law ambiguities. There’s still a lot of uncertainty. There’s just different words describing that uncertainty.”
Owens believes the regulations go too far in restricting activities that, because of their nonpartisan nature, did not count as political acts. “It means that for groups like the League of Women Voters, which publishes voters’ guides, that won’t happen in all likelihood,” he said. “What we’ll be left with is biased guides from political groups. Instead of more objective presentation, the public is going to get bombarded with partisan communications.”
Some groups agree with Owens that the proposed regulations go too far, saying that they infringe on free speech. “These proposed new regulations put the First Amendment rights of Americans at even greater risk,” Jay Sekulow, chief counsel of the American Center for Law and Justice in Washington, D.C. said via a statement. “With this move, the Obama Administration opens a new front in its war against political dissent.”
Owens points out that some of the activities that the regulations call political activity, such as get-out-the-vote drives and issue communications, are permitted for 501(c)(3) charities and foundations, which are restricted entirely from political activity. “The Treasury has created a harsher rule,” he said. “They could have mimicked the standards private foundations have to adhere to but instead went with a shotgun approach that does a disservice to the public.”
Gary Bass, executive director of the Bauman Foundation in Washington, D.C., called the proposal “extremely troubling for those who believe in democratic practices.” He worries about the implications for 501(c)(3) groups: “If nonpartisan voter registration, get-out-the-vote, etc., are political for (c)4’s, how can they not be for (c)3’s?” he asked rhetorically.
Bass, like Owens, is critical of the proposal’s ambiguity. “Once again, nonprofits don’t know what they can do,” he said. “The first principle for a rule should be to encourage democratic practice while stifling abuses. This NPRM (notice of proposed rulemaking) abandons such a principle.”
Further, he said the proposed rules will have a chilling effect on foundation funding for nonpartisan civic engagement like voter registration. “Even if there is a legal pathway, it will scare the hell out of foundation legal counsel—and encourage foundations to stay out of this area of funding.”
Not all sector members are critical. The Times reports that unlike Owens and Bass,
Other groups are more optimistic about the proposal. “The proposal is good for no other reason than it gets the ball rolling on a critical issue,” said Craig Holman, Ph.D., a government affairs lobbyist with the Washington, D.C. group Public Citizen. “It admirably attempts to offer some clarity in what nonprofit groups can and cannot do and reduces the discretion of the IRS in evaluating activities of nonprofits. Overall, it is a positive step by the Treasury Department.”
Fred Wertheimer, president of Democracy 21 in Washington, D.C., agreed. “Democracy 21 applauds the action taken today by the Treasury Department and the Internal Revenue Service to initiate a rulemaking to address the inadequate rules that have been used by the IRS to determine 501(c)4 tax-exempt status,” said Wertheimer in a statement.
Once the regulations are published in the Federal Register, the public will have at least 60 days to comment.
Thursday, November 28, 2013
Wednesday, November 27, 2013
Today's Chronicle of Philanthropy is reporting that more than than 7,000 nonprofits plan to band together to promote Giving Tuesday next week. This represent's a significant increase over last year's 2,500 charities that participated in the event.
According to the Chronicle, companies, foundations, and other big donors are also chipping in to promote the day, which will largely rely on social media to promote giving and volunteering. The Chronicle continues:
Even the Obama administration is urging people to give and volunteer on December 3. In the White House Blog, Jonathan Greenblatt, director of the Office of Social Innovation and Civic Participation, calls Giving Tuesday “a wonderful opportunity for a national conversation about the ability of all Americans to participate in positive action.”
The first "Giving Tuesday" was organized last year as an answer to the Black Friday and Cyber Monday shopping traditions.
Monday, November 25, 2013
The W.K. Kellogg Foundation recently launched its WKKF Community Leadership Network, a three-year fellowship program for community-based leaders. According to a report in today's Philanthropy News Digest, the iniaitive "aims to develop the leadership skills of individuals working to help vulnerable children and families achieve optimal health and well-being, academic success, and financial security."
To that end, every WKKF fellow will receive an annual stipend of $20,000 and be reimbursed for travel expenses as they enhance their leadership skills through quarterly meetings with fellow community leaders. The Digest continues:
The initiative aims to support an inclusive, intergenerational mix of emerging and established leaders who can unify diverse communities into a cohesive whole dedicated to the advancement of at-risk children and their families. For each cohort, a hundred fellows will be selected from the foundation’s geographic focus areas in the U.S. — Michigan, Mississippi, New Mexico, and New Orleans — while another twenty will be selected from outside these regions to serve as a national cohort whose work will focus on racial healing and equity. Fellows will be required to participate in individual and group learning activities that foster ongoing connectedness beyond the three-year program.
Commenting on the launching of the new program, WKKF president and CEO, Sterling K. Speirn, said: "The initiative is meant to advance our goal of leveraging community leaders to find and implement lasting solutions for improving the lives of vulnerable children and their families. During the program, fellows will develop skills directly applicable to addressing the needs of vulnerable children and the structural disparities that disrupt their lives and well-being."
Thursday, November 21, 2013
According to The Jewish Week, the Brooklyn-based Aleh Foundation is the defendant in a $5 million lawsuit filed by Masha and Shaul Yakobzon, an Israeli couple who moved to New York City about ten years ago to obtain better medical care for their young daughter, Ayalah. Aleh Foundation allegedly used a photograph of Ayalah to solicit funds, ostensibly to support her family’s efforts to serve her needs. Says the story:
The only problem is that the Aleh Foundation, which purports to be the American fundraising arm of ALEH, a well-known Israeli charity that provides residential facilities for the disabled, never gave a dime for Ayalah’s care, and it used her likeness fraudulently, according to a $5 million lawsuit filed this fall in Brooklyn Supreme Court. [The suit claims] … that representatives of the Aleh Foundation never indicated that their daughter’s likeness “might be widely published, disseminated, or otherwise exploited for a fundraising campaign.” And, the parents claim, “No funds, additional special services, products, or monetary assistance of any kind, has been provided” to the family for Ayalah’s care.
And that’s not all. The story also reports that officials of ALEH, described as “a well-known Israeli charity that provides residential facilities for the disabled,” have been attempting to distance their charity from the Brooklyn entity. The story continues:
For officials at ALEH, who have for three years been trying quietly to get the Aleh Foundation and its longtime head, the politically connected Borough Park rabbi, Shlomo Braun, to stop passing himself off as a representative of the charity, the Yakobzons’ lawsuit is the last straw. And it has pushed what had been a private dispute into public view.
Talking to the media for the first time, in extensive interviews with The Jewish Week, ALEH officials are mounting an offensive against Rabbi Braun in an effort to prevent confusion in the minds of donors about the relationship between the two groups. They allege that Rabbi Braun has funneled only a fraction of the money he has raised on ALEH’s behalf to the organization in Israel. And they claim that he has not provided requested documentation about his fundraising expenses.
The story contains additional details of the history of the two entities and the specific concerns of the representatives of the Israeli charity regarding what they believe to be fundraising irregularities surrounding the Brooklyn entity. It is also noteworthy that Charity Navigator, which rates the efficiency of nonprofits, has issued a “donor advisory” with respect to the Brooklyn entity because of the lawsuit.
Monday, November 18, 2013
On November 15, the IRS issued a consumer alert about possible scams taking place following Typhoon Haiyan, which hit the Philippines on November 8 and brought widespread devastation. Says the alert:
Following major disasters, it is common for scam artists to impersonate charities to get money or private information from well-intentioned taxpayers. Such fraudulent schemes may involve contact by telephone, social media, email or in-person solicitations.
The IRS cautions people wishing to make disaster-related charitable donations to avoid scam artists by following these tips …
The specific pointers offered by the IRS are available here.
As reported in the Los Angeles Times, a leaked affidavit of an FBI agent asserts that California State Senator Ronald S. Calderon has offered political favors in connection with facilitating contributions to a charitable nonprofit established by his brother, Tom Calderon, with less than entirely charitable goals in mind. Key excerpts of the story follow:
Calderon … allegedly accepted $60,000 from an undercover FBI agent posing as a studio executive in exchange for pursuing legislation to expand tax breaks for film companies, according to a sealed FBI affidavit made public by a cable network.
The agent agreed to pay $25,000 of the money to a nonprofit set up by the senator's brother, former Assemblyman Tom Calderon, says the affidavit ….
"We have this nonprofit. It is called Californians for Diversity," Calderon told the agent, according to a transcript of a recording included in the document.
The group, Calderon said, was set up to advocate positions on issues being debated in California.
"Then Tom and I down the road, we build that up, we can pay ourselves," the senator allegedly told the agent. "Just kind of make, you know, part of [a] living."
The nonprofit, formed in 2008, also received $25,000 from "Yes We Can," a political committee of the California Legislative Latino Caucus, which made the donation in January.
The FBI affidavit alleges the "Yes We Can" donation was arranged by Sen. Kevin de Leon …"in exchange for Ronald Calderon agreeing not to challenge Senator [Ricardo] Lara to become the Chairman of the Latino Caucus."
"They are doing exactly what contribution limits are there to guard against," said [Loyola Law Professor Jessica] Levinson, a member of the Los Angeles Ethics Commission.
According to the story, Calderon and De Leon have denied any wrongdoing, and nobody named in the affidavit has yet been charged with a crime.
The Times reports on connections between other California lawmakers and various nonprofit entities, but pinpoints nothing of such import as the facts surrounding Senator Calderon.
Wednesday, November 6, 2013
As reported by the Daily Tax Report and Nonprofit Quarterly, the Citizens fpr Responsibility and Ethics in Washington (CREW) has requested that the IRS take notice of the use of 501(c)(6)s as the new tax-exempt vehicle for political campaign activity. CREW specifically targeted Freedom Partners, a nonprofit organization linked to the Koch brothers that fundraised and distributed between $235 and $250 million in the 2012 election cycle, asking the IRS to review the organization's use of its tax-exempt status to funnel anonymous donations to other organizations conveying a predominantly conservative political message. Organizations that are tax-exempt under section 501(c)(6) are typically business leagues or trade associations associated with a particular line of business or industry. According to its website, Freedom Partners states that it is a "501(c)(6) chamber of commerce that promotes the benefits of free markets and a free society." Both the Nonprofit Quarterly and CREW similarly opine that Freedom Partners seems to lack a "common business interest" other than ideological. CREW acknowledged the "vague" rules governing 501(c)(6) organizations, requesting that the IRS provide clarification on required and restricted activities.
Tuesday, October 22, 2013
According to the Detroit Free Press, Michigan Governor Rick Snyder is closing his NERD (that's New Energy to Reinvent and Diversify Fund) Fund. The NERD Fund was formed to raise funds to defray the cost of Detroit's emergency manager, Kevyn Orr. The Fund reportedly also paid the salary of a Snyder aide, Richard Baird.
The NERD Fund apparently qualified as a Section 501(c)(4) organization, and as a result, does not have to disclose its donors. Synder has gotten some heat from watchdog groups and the press, who accused him of using the NERD Fund as a way back door way for special interests to give to Snyder. Query whether it could have been formed as a Section 501(c)(3) for the purpose of lessening the burdens of government?
Sadly, this arises at the same time that The Chronicle of Philanthropy (Sub required) raises the question "Can Philanthropy Save Detroit?" It sort of boggles the mind that the closing of the NERD Fund is in the same issue of The Chronicle.
And, most importantly, who the heck thought that The NERD Fund was a good name? Someone FOIA that, stat.
Friday, October 18, 2013
The Miami New Times is reporting that Dr. Norman Block, a chairholder at the University of Miami’s Miller School of medicine, has brought a legal action against the school on the grounds that it has improperly disbursed funds from a $1 million endowment for prostate research. Says the story:
The $1 million at the heart of the dispute was given to UM in 1981 by L. Austin Weeks, a philanthropist who later died from prostate cancer. He left the money "to enhance the research being conducted at the University of Miami School of Medicine in the field of prostate cancer" and asked that it be used to support a chairholder and a research position, as well as help incorporate hormonal studies and increase an animal research colony.
Weeks recommended his own doctor — Block, a renowned urologist — as the first chairholder. Block has held that chair ever since and has used the gift to help UM become a leader in the field through innovative studies and hires ....
All of that fell apart in August, Block says. That's when — in addition to learning about the cuts to his own funding — he discovered the school had disbursed $441,723.24 from the endowment without his consent. (The suit doesn't specify where that money went.)
A spokesperson for the school reportedly offered no public statement about the litigation and explained that the school’s policy forbids commenting on “personnel matters.”
Wednesday, October 16, 2013
The October 7 issue of the National Council of Nonprofits’ Nonprofit Advocacy Matters contains a number of stories that may interest readers. Here is a summary of the article titles in the issue:
Paying for Indirect Costs Essential to Success, New Report Finds
Long Federal Shutdown Means Greater Demands, Impact on Nonprofits
Dealing with the Federal Government Shutdown at the State Level
Nonprofits Prepare for 2014 State Tax Reform Discussions
Taxes, Fees, PILOTs
Illinois Implements Reforms that Benefit Nonprofits and Taxpayers
Denver Strengthens Partnership with Nonprofit Contractors
Additional State and Local Issues
Nonprofits Take to Advocacy to Avoid Another Round of Sequestration
“Business as Usual: A Tale of Two Sectors,” by Tim Delaney, Huffington Post, September 30, 2013.
“When Government Shuts Down, the Nonprofit Community Pays,” by Tim Delaney, Foundation Center, October 4, 2013.
“Charitable Giving Tied to State Tax Deduction Decisions,”analyzing the consequences of actions by legislatures to reconsider and largely to retain charitable giving incentives in Hawai’i, Kansas, Michigan, Missouri, North Carolina, and Vermont.
Wednesday, October 2, 2013
As reported by the Nonprofit Quarterly, nonprofit organizations have no choice but to contend with a potentially extended government shutdown and the loss of government funds. The article refers to guidance issued by the Office of Management and Budget (OMB), which issued a memorandum several weeks ago to all federal agencies entitled, “Planning for Agency Operations during a Potential Lapse in Appropriations.” In the memorandum, OMB advised federal agencies to update “their plans for operations in the absence of appropriations” and that “agency leaders should ensure that only those activities that are ‘excepted’ pursuant to applicable legal requirements would continue to be performed during a lapse in the appropriation for those activities.” As the article further states, one of the clear impacts of government shutdown for nonprofits are short-term financial decisions that could result in layoffs or furloughs.
Lois Lerner, the embattled former head of the IRS Exempt Organizations division, retired on Monday, September 23, 2013 after 30 years of civil service. As Politico stated in an article about Lerner's retirement: "Lois Lerner is the political piñata that Congress still loves to whack months after she awkwardly acknowledged that the IRS wrongly scrutinized conservative groups for years. Her sudden retirement on Monday after 12 years at the agency won’t change that."
The Huffington Post blog published an article yesterday entitled, "The IRS Scandal That Wasn't," providing an interesting historical and, of course, political recounting of the 501(c)(4) determination process with respect to politically-oriented organizations that led to Lerner's undoing. The article, however, makes a profound statement of caution in its conclusion: "Far more troubling is that the current brawl over the IRS may make the agency too gun shy to properly police tax-exempt groups."
Sunday, September 29, 2013
Last Wednesday I blogged about Georgetown Law's finiancial boot camp. Today I write to report that Georgetown is not the only law school seeking to give its students a sense of the business world. The National Law Journal is reporting that "a growing number of law schools are borrowing a page from the MBA playbook and adding courses intended to give students a foundation in business, in addition to the law." The other schools profiled in the Journal report are Elon University School of Law, University of Pennsylvania Law School, Harvard Law School, University of Michigan Law School and University of Colorado Law School.
According to the Journal, the business courses now taught at these law schools are an outgrowth of the rising demand for law graduates to have some real-world legal experience. In the past, legal educators believed that law students could obtain this experience through clinics and externships. Not any more. Legal educators
...are now starting to take a broader view of what, exactly, prepares a student to practice law. They're realizing that basic business and management skills would prove useful whether the student ends up counseling corporate clients, goes solo or works in a small nonprofit.
I applaud the new trend. May it last well into the future.
I have enjoyed blogging this past week. Tomorrow, one of my colleagues will take over the blogging duties. I thank my recently-graduated former student, Ibukun Adepoju, for helping me spot stories for blogging. May she have peace of mind as she awaits the results of the July bar exam.