States when it upheld the constitutionality of IOLTA in Brown v. Legal Foundation of Washington, reasoning that there is no "taking" of client money, because the money being held on behalf of the individual client would not have generated any net interest for the client. Canadian practices Over a 15-year period, starting in 1971, law foundations were founded in every Canadian province. For the most part they were all founded with a mandate to support the following five areas: Legal aid Legal education Legal research Law reform Law libraries In some instances the provincial legislation and/or regulations which direct the foundations also prescribe specific funding formulas which are applied to the five mandates. In all provinces IOLTA generated from pooled trust accounts is remitted to the applicable law foundation of the province. References Legal ethics Practice of law