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Thursday, November 20, 2014
Harvard Students Sue over University Investments
The Boston Globe reports that seven Harvard students (including some at the Harvard Law School) have filed a lawsuit in Suffolk County Superior Court against the president and fellows of Harvard College for its investment in stocks of companies that produce fossil fuels. The complaint – said to contain 167 pages of exhibits – reportedly alleges "mismanagement of charitable funds" and asserts a tort, "intentional investment in abnormally dangerous activities." The story states that the 11-page complaint seeks a judicial order to compel divestment.
Relatedly, the law students filing the complaint have taken the opportunity to publicize their effort through an op-ed, also appearing in the Boston Globe. Among the more interesting remarks:
Our legal claims are simple. Harvard is a nonprofit educational institution, chartered in 1650, to promote "the advancement and education of youth." By financially supporting the most dangerous industrial activities in the history of the planet, the Harvard Corporation is violating commitments under its charter as well as its charitable duty to operate in the public interest.
Our suit charges that the Harvard Corporation is breaching its duties under its charter by investing in fossil fuel companies. Our second count is a novel tort claim, intentional investment in abnormally dangerous activities, that is based in well-established legal principles regarding liability for promoting especially hazardous behavior.
I certainly appreciate that the filing of this lawsuit has given these students a springboard for publicizing their viewpoint. While I would benefit from a review of the complaint (which I do not have), just by reading the press reports, I believe the suit clearly faces obstacles, both procedural and substantive.
The most obvious procedural issue is whether the students have standing. Although some have argued for student standing to bring lawsuits alleging mismanagement by university fiduciaries, see, e.g., Sara Kusiak, Comment, The Case for A.U. (Accountable Universities): Enforcing University Administrator Fiduciary Duties Through Student Derivative Suits, 56 Am. U. L. Rev. 129 (2006), I am skeptical that a court would grant standing to the students in this case. For one thing, I doubt that they are harmed more particularly, in any material way, by Harvard's investment policy than is the public at large – assuming that the public is harmed in the first place.
Even more important, it seems to me, is the difficulty of convincing a judge that the claims of the students have substantive merit. One could plausibly argue that an environmental organization is violating its mission by investing in fossil fuel company stocks solely for the prospect of earning profits. But Harvard? It is far from clear that Harvard's investment policies are anti-educational. Of course, one could argue more broadly that all charities must operate in a manner consistent with the public interest by not violating public policy (remember Bob Jones in the tax-exemption qualification context?). However, could we really expect a court to conclude that buying oil company stocks is contrary to established public policy? Imagine the implications! (I say that with a modest chuckle, for "imagining the implications" may be precisely what is driving the legal action.)
And as for that "novel tort claim, intentional investment in abnormally dangerous activities" – I do not know what sanctions apply for raising frivolous claims in Massachusetts state courts, but if I were one of the plaintiffs, I would be concerned enough to research the issue thoroughly (if I had not yet done so) and prepare myself to drop that one from the complaint.
One final point. To doubt the legal merits of the students' claims is not to deny the ability of charities, such as Harvard and its nonprofit affiliates, to engage in socially conscious investing. There is a major difference between (1) maintaining that charity fiduciaries are free to engage in socially conscious investing without violating their duties to the nonprofit corporation/its charitable purposes, and (2) asserting that charity managers violate their fiduciary duties by making investments that some consider contrary to socially conscious investing. The former respects the right of charity managers to exercise discretion on the matter. The latter can easily take the form of supplanting fiduciaries' judgment with the judgment of others.
Those interested may wish to consult additional coverage in the New York Times.
November 20, 2014 in State – Judicial | Permalink | Comments (0) | TrackBack (0)
Wednesday, November 19, 2014
Former Controller of the Hereditary Disease Foundation Charged with Embezzlement
In Former Controller of Medical Nonprofit Is Charged With Embezzling $1.8 Million, the New York Times reports that Karen Alameddine, who served as the controller of the New York-based Hereditary Disease Foundation from September 2005 through January 2014, has been charged with embezzling more than $1.8 million of the nonprofit's funds. Further details appear in the story:
Federal prosecutors in Manhattan said in a criminal complaint unsealed on Tuesday that Ms. Alameddine began diverting money by disguising entries in the foundation's accounting software "to make what in reality were transfers to her personal bank account appear as if they were wire or bank transfers" to grant recipients.
The government said Ms. Alameddine, who also went by Karen Dean, worked for the organization in recent years from her residence in Perris, Calif. The funds she diverted went into accounts she controlled with names like Abacus Accounting, Chez Cheval Ranch, Dean & Co. and Karen Dean Exports, the complaint said.
The alleged scheme reportedly came to light after Alameddine's departure, when the foundation investigated a complaint from a grant recipient that he had not yet received his check from the foundation.
November 19, 2014 in Current Affairs | Permalink | Comments (0) | TrackBack (0)
Tuesday, November 18, 2014
Avoiding Mistakes in Nonprofit Personnel Matters
In You Hired Who? Top 10 Nonprofit Employment Mistakes, a brief article appearing a few weeks ago in The NonProfit Times, Siobhan Kelley discusses several mistakes to avoid in the process of hiring and managing personnel. Because nonprofits must practice good governance, the article is worth a look. The article identifies and discusses the following mistakes:
- Rushing To Fill An Empty Seat With A Warm Body: Mistakes In Hiring
- Failing to Maintain Performance/Disciplinary Records
- Not Requiring Managers To Document Performance Problems
- Misclassifying Employees as Independent Contractors
- Making All Employees "Salaried"
- Letting Employees Work "Off The Clock" Or Volunteer
- Drafting "Overly Optimistic" Personnel Policies
- Not Appropriately Addressing Disability Issues
- Treating Employees As Clients
- Forgetting About The Employee On A Leave Of Absence
November 18, 2014 in Other | Permalink | Comments (0) | TrackBack (0)
Monday, November 17, 2014
D.C. Circuit Rejects Challenge to Accommodation under Affordable Care Act
In an Associated Press story, the Tulsa World reports that the United States Court of Appeals for the District of Columbia Circuit has rejected a challenge by religious groups, including Priests For Life and the Roman Catholic Archbishop of Washington, to an accommodation devised by the Obama administration to enable the groups to avoid paying for contraception under the Affordable Care Act. The court concluded that the accommodation does not impose an unjustified substantial burden on religious exercise in violation of the Religious Freedom Restoration Act ("RFRA").
The facts are likely familiar to most readers, and are summarized in the story as follows:
The Affordable Care Act requires that women covered by group health plans be able to acquire Food and Drug Administration-approved contraceptive methods at no additional cost. In response to an outcry from religious groups, the government devised the accommodation, but the groups continued to oppose the regulations.
To be eligible for the accommodation, a religious organization must certify to its insurance company that it opposes coverage for contraceptives and that it operates as a nonprofit religious organization.
The opinion succinctly captures the plaintiffs' objection to the accommodation:
The contraceptive coverage opt-out mechanism substantially burdens Plaintiffs' religious exercise, Plaintiffs contend, by failing to extricate them from providing, paying for, or facilitating access to contraception. In particular, they assert that the notice they submit in requesting accommodation is a "trigger" that activates substitute coverage, and that the government will "hijack" their health plans and use them as "conduits" for providing contraceptive coverage to their employees and students. Plaintiffs dispute that the government has any compelling interest in obliging them to give notice of their wish to take advantage of the accommodation. And they argue that the government has failed to show that the notice requirement is the least restrictive means of serving any such interest.
The court rejected the plaintiffs' RFRA claim. Said the court:
We conclude that the challenged regulations do not impose a substantial burden on Plaintiffs' religious exercise under RFRA. All plaintiffs must do to opt out is express what they believe and seek what they want via a letter or two-page form. That bit of paperwork is more straightforward and minimal than many that are staples of nonprofit organizations' compliance with law in the modern administrative state. Religious nonprofits that opt out are excused from playing any role in the provision of contraceptive services, and they remain free to condemn contraception in the clearest terms. The ACA shifts to health insurers and administrators the obligation to pay for and provide contraceptive coverage for insured persons who would otherwise lose it as a result of the religious accommodation.
The court further concluded that, even if the law were deemed to substantially burden the plaintiffs' exercise of religion, the regulation is supported by compelling governmental interests, and the accommodation "requires as little as it can from the objectors" while still serving those interests.
In the AP story, the Archdiocese of Washington is quoted as characterizing the decision as "very troubling and deeply flawed."
Here is the opinion. Here is an entry on the opinion from the SCOTUSblog.
November 17, 2014 in Church and State, Federal – Judicial | Permalink | Comments (0) | TrackBack (0)
Philadelphia-Area Nonprofit Illustrates the Changing State of International Adoption
In Era Ending in International Adoption, The Philadelphia Inquirer reports that Pearl S. Buck International, a nonprofit that for years has worked to find homes for children unlikely to be placed in families through typical adoption agencies, has terminated its international adoption operations. The change is portrayed as a sign of the times – a perfect storm of legal, economic, and cultural factors now stifling international adoptions. According to the story,
A paradigm shift is taking place in countries across the globe, including the United States, that have enacted more restrictive adoption policies. As a result, the international adoption rate has plummeted by 70 percent since 2004 and squeezed out some long-established programs, such as the one founded by Buck.
"What we're seeing is the end of an era," said Adam Pertman, president of the Massachusetts-based National Center on Adoption and Permanency and author of the book Adoption Nation. "International adoption as we've come to know it is morphing into something new and something different and something that involves far fewer children."
Factors reportedly contributing to the legal restrictions that are reducing international adoptions include nationalism, economic improvement in some countries that historically have welcomed international adoptions, and concern over past illegal trafficking in babies and profit-motivated corruption.
Also mentioned is the United States' ratification of the Hague Convention on Intercountry Adoption. The story continues:
The new regulations, which advocates support, have added extra financial burdens in the way of more social workers as well as more costly insurance and fees. For Pearl S. Buck International, the confluence of higher costs and fewer children led to the program's demise, CEO Janet Mintzer said.
"You can't really support an adoption program when you have seven adoptions," she said. "It just doesn't make sense for us as an organization."
For Pearl S. Buck International, the new reality means that it "will continue its mission of serving children through child sponsorship and running cultural exchange programs" with foreign countries.
November 17, 2014 in Current Affairs | Permalink | Comments (0) | TrackBack (0)
Thursday, November 6, 2014
Privacy Debate Returns To Harvard
Last year a privacy debate erupted at Harvard when it was revealed that the university had searched the email accounts of 16 junior faculty members. The debate prompted a major self-examination and promises by the administration to do better.
Today's New York Times is reporting that the prickly topic is back. This time, the university has acknowledged that as part iof a study of attendance at lectures, it had used hidden cameras to photograph classes without telling the professors or the students.
While students and faculty members did not view the secret photography as serious as looking through people's email, it struck them as out of bounds -- or, at least, "a little creepy." It also set off more argument about the limits of privacy expectations.
The Times reports Jerry R. Green, a professoir of economics and former university provost, as saying, "I wouldn't call it spying, but I don't think it's a good thing."
The Times continues:
Some students called the secret photography a violation of trust, while others shrugged it off because cameras are already ubiquitous, said Sietse Goffard, a junior who is vice president of the Harvard Undergraduate Council. "It's a question I'm still really conflicted about," he said.
The episode comes as the university is getting familiar with a new honor code that will go into effect next year. That code, Mr. Goffard said, "stresses the importance of transparency and community trust."
Carolyn O'Connor, a first-year student, said she would be concerned if the pictures were made public. But "if it's for academic reasons, I don't have a problem with that," she said.
Researchers at the Harvard Initiative for Learning and Teaching set up the cameras to investigate professors' complaints that many students skipped lectures, and that attendance dropped as a semester wore on. (The photos confirmed both points.) The researchers were concerned that letting professors or students know could skew the results.
They received clearance from Peter K. Bol, a vice provost, and took still images in the spring in 10 classes, which have not been identified, with a total of about 2,000 students. Administrators said that students were not tracked, that professors were not judged on the results, and that after attendance figures had been compiled, the pictures were destroyed.
Harvard's respect for privacy is a touchy subject because of the email search of last year. When word broke of those searches, many professors were furious, arguing that although the university owned the email system, the professors had an expectation of privacy. In response, the administration adopted a policy on electronic privacy.
This time around, the photography has not drawn the same kind of reactions. "This should have been done better," the Times quotes Wilfried Schmid, a mathematics professor, as saying. "This is not in the same league as the email searches. It's more like a lack of courtesy."
Vaughn E. James
November 6, 2014 in Current Affairs, In the News | Permalink | Comments (0) | TrackBack (0)
Prospects for Nonprofits Under GOP-Controlled Senate
With Republicans poised to take control of the Senate following Tuesday's elections, Alex Daniels writes in the Chronicle of Philanthropy that it is likely that lawmakers will dig deep into the Internal Revenue Code soon after a new Congress is sworn in next year. Daniels continues:
While that means added scrutiny on the charitable deduction and the tax treatment of nonprofits, charity leaders are confident a solidly Republican Congress will keep their cherished provisions intact.
Before the current Congress wraps up its business, however, charity officials expect lawmakers to consider certain items in the tax code, including moving the deadline for claiming the charitable deduction from the end of the year until April 15 as well as a set of tax preferences that are usually renewed each year.
Also, Congress has yet to take action this year on the "tax extenders," expiring provisions of the tax code that include benefits for land conservation, donations to food banks, and contributions to charity made from certain retirement accounts.
Republicans strengthened their hold on the House of Representatives, and will hold at least 52 seats in the Senate. Michelle Nunn, a nonprofit executive who ran for the Senate in Georgia, was among the candidates Democrats were counting on to help them keep control of that chamber, but she was defeated handily by Republican David Perdue.
Next year, when Republicans control the Senate and operate with an even stronger hand in the House, they are likely to consider a much more comprehensive tax overhaul. While the chances of enacting the first major changes to the tax code since 1986 are slim, some say, any legislative action during the next session of Congress will set the stage for future tax debates during the 2016 presidential campaign.
Daniels lists five top issues he says nonprofit organizations are watching for legislation and executive action:
- Internal Revenue Service rules governing 501c(4) social-welfare organizations. The IRS is considering what constitutes political activity by these groups and whether their donors can remain anonymous.
- Foundation excise taxes. The House has passed a measure to simplify and lower this tax to 1 percent.
- A proposal to require donor-advised funds to pay out at least 5 percent of their assets each year.
- The provision of federal support for social-impact bonds that fund "pay for success" efforts at the state and local levels.
- Pending rules that limit how to conduct federated campaigns. The United Way hopes a Republican Congress will remove recently added federal regulations.
Time will tell whether Alex Daniels is correct.
Vaughn E. James
November 6, 2014 in Current Affairs, In the News | Permalink | Comments (0) | TrackBack (0)
Wednesday, November 5, 2014
As Economy Improves, Large Corporations Increase Charitable Giving
Yesterday's NonProfitTimes had some pretty good news: as the economy continues to recover from what the Times labels "the Great Recession," the nation's largest corporations have increased their charitable giving. Between 2010 and 2013, says the Times, nearly two-thirds of these corporations increased their giving. This increase in giving is often driven by performance: "revenue increased a median of 11 percent among companies giving 10 percent or more between 2010 and 2013."
The Times explains that
Those were some results from Giving In Numbers, an analysis of corporate giving by the Committee Encouraging Corporate Philanthropy (CECP) and The Conference Board, both based in New York City. Data comes from 261 corporations representing more than $25 billion worth of giving in 2013. Median total giving was $18.46 million per company.
Central to the study was a matched subset of 144 companies that provided giving data in all four years, 2010 through 2013. More than half of the 64 percent of those companies in the matched set that increased giving increased by 10 percent or more. In that matched set, aggregate giving went up 15 percent, from $15.22 billion in 2010 to $17.55 billion in 2013. Non-cash contributions — product donations and pro bono services — accounted for 90 percent of that increase.
Pro-bono service is the fastest growing employee engagement program. Companies offering pro-bono service jumped from 35 percent in 2010 to 50 percent in 2013. However, pro-bono was only 19 percent of all noncash giving. Product donations were king in 2013, making up an average of 60 percent of noncash giving. Other noncash contributions clocked in at 21 percent of noncash gifts.
Growth, however, slowed last year compared to prior years analyzed in the study. Among companies that increased their giving, their change in median giving was 6 percent, down from 17 percent in 2012 and 21 percent in 2011. Companies that decreased their giving did so by 6 percent in 2013, compared to 1 percent in 2012 and 5 percent in 2011.
For the 10 percent of organizations in the matched set that reported a slight decrease (less than 10 percent), many cited a one-time spike in giving in response to Hurricane Sandy in 2012 as the reason for a slowdown in 2013. Those companies giving significantly less (10 percent or more) reported company-wide cost reductions, corporate divestitures and transitioning away from cause areas previously supported.
While respondents classed as Fortune 100 companies (of which there were 52) gave much higher than average, giving fell for those companies between 2012 and 2013, from a median $66.29 million in 2013 to $62.94 million in 2013. "Several (Fortune 100) companies have begun better aligning their corporate giving focus with their business strategy, resulting in a transition away from unaligned partnerships. Several survey respondents cited this as a reason for the decrease in giving," wrote report author Michael Stroik, manager of research and analytics at CECP.
As giving climbed, the number of corporate grants dropped from a median of 1,000 in 2010 to 701 in 2013. Grantmaking expenses also fell: median $2.2 million in 2010 to $1.8 million in 2013. "Companies are clearly making fewer grants and contributions staff likely have greater bandwidth to monitor and evaluate grants on an ongoing basis." More than three-quarters of corporate giving departments measured the outcomes or impacts of the grants they made in 2013.
More than one in three survey respondents (38 percent) expect their giving levels to increase for 2014. About half, or 48 percent, expect no change, and only 13 percent expect a decrease. "Two cause areas, Higher Education and Health and Social Services, could have a strong year in 2014, based on the fact that these two areas were supported more in 2013 by companies that expect to increase their giving than by companies that expect to decrease their giving," wrote Stroik.
Stroik sees the trends found in the Giving In Numbers report as a continuation of business practices established during the recession. "Companies implemented more strategic and business-aligned community investment strategies during the recession, which continue today," he said via a statement. "They continue to see the win-win of their more strategic — and in many cases increased — community investments as their revenues rise with their societal engagement."
Vaughn E. James
November 5, 2014 in Current Affairs, In the News | Permalink | Comments (0) | TrackBack (0)
Monday, November 3, 2014
Nonprofit CEOs Say Board Members Need to be Better Fundraisers
The Chronicle of Philanthropy is reporting that a recent "Living with Intent" survey conducted by the nonprofit watchdog group BoardSource found that nonprofit leaders gave their boards an average grade of B minus, and judged trustees to be better at technical tasks like financial oversight than at setting strategy or reaching out to the community.
As in years past, the CEOs cited fundraising as a significant concern: 60 percent of them said it was the area their boards most needed to improve.
BoardSource works to improve nonprofit governance.
According to the Chronicle:
In 1994, chief executives said that 60 percent of their board members gave money to the organization, a figure that grew to 85 percent in this year's survey. But giving by 100 percent of all board members—the gold standard espoused by BoardSource and other nonprofit experts—was reported by only 60 percent of the respondents in this year's survey.
Many nonprofit organizations set minimum donations expected by trustees and encourage them to contribute at least that amount and ask others to follow their example. But trustees remain challenged when it comes to asking family members, friends, and colleagues for donations; 43 percent of board members in this year's survey, about the same as in previous years, said they are uncomfortable asking for money.
The survey also found some signs of improvement in boards' racial and ethnic diversity, which was rated as more important for boards than including equal numbers of male and female trustees or making sure that organizations recruit trustees of different ages. Respondents reported that 20 percent of their board members, on average, are people of color, up from 16 percent in 2010, but a quarter of the respondents said their boards are all white and nearly 70 percent of respondents indicated they are dissatisfied with the racial and ethnic composition of their boards.
Gender representation among the executive ranks of nonprofit organizations in the survey has improved over the years, but women remain underrepresented as chief executives in large organizations. Women accounted for 65 percent of chief executives in groups with budgets under $1-million; 75 percent among nonprofits with budgets of $1-million to $9.9-million. But among groups with budgets of $10-million or more, only 37 percent of chief executives were women.
Nonprofits appear to be recruiting more board members under 40 years old, with 17 percent of respondents in this year's survey reporting trustees in that age group, up from 14 percent in 2010.
Nonprofits also are recruiting smaller boards, the survey found. In 1994, the first year of the survey, respondents reported 19 trustees, on average. In this year's survey, that number dropped to 15.
According to the Chronicle, 850 chief executives and 246 board chairs responded to questions posed by the survey. A free coipy of the findings are available online. BoardSource says it will publish a more complete report on its website in December.
Vaughn E. James
November 3, 2014 in Current Affairs, In the News, Other | Permalink | Comments (0) | TrackBack (0)
Sunday, November 2, 2014
Donor Advised Funds – A Hornet's Nest for the Charitable Sector.
What to do about donor advised funds is likely to be a perennial and growing feature of debate about charitable nonprofits. Are donor advised funds a vacuum for dollars that otherwise would be spent right away for charity? Or are DAFs an efficient giving vehicle, promoting more and better philanthropy? Or both? For a recent example of commentary on the issue, see Allen Cantor's article in the Chronicle of Philanthropy.
The key initial question is whether contributions to DAFs are substitutes for charitable contributions that would otherwise be made, but just not to a DAF. To the extent DAF contributions are not substitutes for other charitable giving, the policy concerns with DAFs are diminished. The DAF money then would represent new charitable dollars, and many of the claims about DAFs democratizing philanthropy would have merit. So long as DAFs on average pay out at a high rate, and there is active monitoring of dormant accounts and noncash contributions by sponsoring organizations, the DAF revolution could be embraced as a great way to raise new money for charity.
But if most DAF contributions are substitutes (as Allen Cantor argues), meaning that the DAF is a substitute for another charity, then DAFs potentially are more menacing. There are two preliminary questions here. If the DAF is a substitute for private foundation giving, as many DAF proponents claim, then the issue is whether DAFs or private foundations are better custodians of charitable dollars. The private foundation model is highly regulated and subject to a payout. The DAF has fairly light touch regulation and no payout requirement, but are less costly to run and many DAFs pay out at a higher rate than private foundations, which tend to stick to the statutory minimum. Private foundations on the other hand over time become established sources for charitable funds and have an independent mission. By contrast, many DAFs may add little to no value, but serve more as a way-station. These are just some of the issues in comparing DAFs to private foundations.
More worrying is the extent to which DAFs are a substitute for giving to other public charities. Because many DAFs (i.e., those with ties to large commercial investment firms like Fidelity or Vanguard) really are just conduits, the DAF then simply represents delayed charitable activity without a matching delay in tax benefits. Other public charities, and their beneficiaries, suffer the delay. Donors and DAF sponsoring organizations (and investment managers) benefit. This is a serious issue, which motivates Allan Cantor's piece and other DAF critics.
How to resolve these issues? More study on the extent to which DAFs are substitutes or represent new giving would be useful. We also need to consider whether DAFs present sufficient issues of tax policy to warrant distinct tax treatment – i.e., different from private foundations or other public charities. The reforms in the Pension Protection Act of 2006 took a first step to segregating the DAF as a charitable activity, subject to a special set of hybrid rules. Should we go further, and have special payout rules, as proposed by the Camp tax reform draft (proposing a five-year spend down of contributions, sec. 5203, page 160)? Should the charitable deduction for DAFs be delayed until the money is spent?
Note that it is easy to suggest high DAF payouts as a solution, but query the outcome: would sponsoring organizations just default to private foundation status so as to secure the lower payout, notwithstanding the increased cost of business? And should all DAF sponsoring organizations be treated the same? DAFs at community foundations or other public charities do not necessarily raise the same issues as DAFs that are more akin to conduits.
In short, DAFs raise a hornet's nest of issues for the charitable sector. It is a debate we should have, and we can expect that the issues will not subside anytime soon.
Roger Colinvaux
November 2, 2014 | Permalink | Comments (0) | TrackBack (0)
Friday, October 31, 2014
Ebola is a Qualified Disaster
The IRS has designated the outbreak of the Ebola virus as a qualified disaster under section 139 of the Internal Revenue Code. In the past, most qualified disaster designations have been for weather related events, or terrorism. Query whether this is the first time a qualified disaster has been declared for an infectious disease.
The principal consequence of the designation is to provide that victims who receive certain types of payments to relieve burdens suffered because of Ebola do not have income as a result of the payment (to the extent not compensated for by insurance).
In addition, a qualified disaster designation has implications for spending by charitable organizations, particularly private foundations. For example, the IRS states that as a general matter corporate foundations "may choose" to provide assistance to employees of the corporate sponsor who are harmed by Ebola. This statement oversimplifies the issues involved, though IRS does note that "private foundations should exercise due diligence when providing disaster relief as set forth in Publication 3833, Disaster Relief: Providing Assistance Through Charitable Organizations."
The concerns are that employers will funnel aid to select employees through the corporate foundation. This could be an act of self-dealing, the aid might not be based strictly on an objective determination of need, and further, the aid program might not be designed to serve a broad or charitable class of beneficiaries and so may really be for private not public purposes. Accordingly, the IRS details the due diligence required to prevent against such possible abuses (see pages 20-22 of the Publication). Foundations and other charities (including donor-advised funds) getting involved in disaster relief would do well to look at this guidance.
Interestingly, the sensible if elaborate due diligence regime outlined in Publication 3833 is not based on the text of the Internal Revenue Code (section 139), which makes no mention of charities or private foundations. Rather, the law here comes directly from 2001 legislative history under the heading "Rules applicable to charitable organizations making disaster relief payments." It is a noteworthy example of law arising from the penumbra of legislation. In effect, the IRS was told in the aftermath of 9/11 to relax its attitude to foundation provision of disaster relief, but to provide for essential prophylactics. This now survives as part of section 139 qualified disaster relief.
The IRS has also provided guidance (Notice 2014-68) on leave-based donation programs in connection with Ebola. Under such a program, an employee may forego sick or annual leave in exchange for the employer making payments to a charitable organization for the relief of Ebola victims. The guidance explains that the employee does not have income as a result, nor may the employee take a charitable deduction. To qualify, the employer must make the payment to the charity before January 1, 2016.
Roger Colinvaux
October 31, 2014 | Permalink | Comments (0) | TrackBack (0)
Wednesday, October 29, 2014
Recent conferences of note
Last week, the National Center on Philanthropy and the Law at New York University held a conference titled "Regulation or Repression: Government Policing of Cross-Border Charity." The agenda for the conference is available here and papers from the conference will be posted in due course. Papers from past conferences are available here. The NCPL website and annual conference papers are an excellent resource for scholars, practitioners, and policymakers.
In addition, the Urban Institute in Washington DC hosted a conference titled "Increasing Philanthropy through Policy and Practice." The website describes the conference as follows:
"In the midst of recent attention to ways in which the charitable deduction might be pared, worries loom about how giving might decline. Join the Urban Institute's Tax Policy and Charities project in examining the flip side of the issue, as we explore ways that existing incentives, along with new platforms and better practices, can be leveraged to encourage philanthropy. . . . Topics will include the proposal to extend the giving deadline for the charitable deduction to April 15 (as with individual retirement accounts), whether expanded use of donor-advised funds has encouraged greater giving, how new platforms for giving provide new opportunities, and nonprofit organizations' efforts to improve their fundraising effectiveness."
The webcast is accessible here.
Roger Colinvaux
October 29, 2014 | Permalink | Comments (0) | TrackBack (0)
Sunday, October 26, 2014
Study Shows Marked Increase in Charitable Giving; Number Projected To Rise
The U.S. Trust, in conjunction with the University of Indiana Lilly Family School of Philanthropy published an interesting study this month. The study found a marked increase in charitable giving among high net worth donors for 2014. The study also concludes that the trend is projected to increase in the coming years. The biennial study found that 98.4% of high net worth households donated to charity—the highest it has been since the study began in 1996. The study also found that the amount each household pledged has increased by 28% from last year.
The study also tracks the reasons why donors give. The top cited reason was the belief that the donor's gift can make a difference while only one-third cited favorable tax treatment as a determinative factor in giving. The study also tracked why donors stop giving. Some of the reasons cited were too frequent solicitations asking for inappropriate amounts, ineffectiveness of the organization, and change in organizational leadership. Read more on the article HERE.
How may this study help charities and nonprofits going forward?
October 26, 2014 | Permalink | Comments (0) | TrackBack (0)
IRS Court Victory Over Teaparty Still Leave Open Questions of Enforcement
The IRS secured a victory over the Tea Party in a ruling by the United States District Court for the District of Colombia in Linchpins of Liberty v. United States and True the Vote, Inc. v. IRS. The District Court found that the cases were now moot after the IRS ultimately approved the parties' application for tax-exempt status.
The case began after a highly controversial scandal after the IRS delayed a number of applications for tax-exempt status as a 50(c)(3) or 501(c)(4). The IRS delayed applications based on, among other things, the applicants' name. For example, the IRS flagged applications containing words such as 'patriot,' 'freedom,' and 'liberty' and gave them further review. The IRS' rationale was that an influx of applications for 501(c)(3) and 501(c)(4) status, along with the dubious nature of many of the applicants' dealings, caused significant backlogs. The result was a significant delay in processing applications.
Instead of litigating the case, the IRS ultimately granted tax-exempt status to most of the parties involved rendering the lawsuit moot. While this may be the end for now, this raises serious questions for the IRS going forward. What, if anything, may the IRS do to review the merits of 501(c)(3) and 501(c)(4) applications—especially those that appear suspect?
October 26, 2014 | Permalink | Comments (0) | TrackBack (0)
Thursday, October 23, 2014
Proposed State Constitutional Amendment To Benefit The Boy Scouts Of America
This November, West Virginia voters will be deciding whether to amend to the state's constitution. The proposed amendment is designed to benefit nonprofit organizations that are engaged in "adventure, educational or recreational activities for young people." It's no secret, however, that the sole purpose of the proposed amendment is to benefit the Boy Scouts of America.
Every four years, the Boy Scouts of America hosts its Jamboree retreat at its Summit Bechtel Reserve—a large outdoor activity park situated beside the New River Gorge in West Virginia. During the interim years, the Boy Scouts would like to rent the park to for-profit businesses. The revenue generated from the rental fees would go toward maintaining and improving the park. However, if the Boy Scouts go forward with renting out the park without the amendment, it would almost certainly lose its state tax-exempt status. The proposed amendment would ultimately allow the Boy Scouts to operate as a tax-exempt nonprofit organization while renting the park to businesses for a profit.
Is this sound tax policy? What about other nonprofits who would like to operate in a similar manner; what makes the Boy Scouts of America so special? Would allowing the Boy Scouts of America to operate in such a way be a boon on the state's economy, or is the state forgoing a great deal of revenue that it would otherwise be entitled to? Read more HERE.
October 23, 2014 | Permalink | Comments (0) | TrackBack (0)
Houston Churches At Odds With City Government Over Equal Rights Ordinance: What Might The IRS Have To Say About It?
The City of Houston, Texas has found itself in the midst of a growing controversy. The controversy stems from the passage of a city ordinance aimed at protecting the rights of LGBT residents. In response to the ordinance, several Houston pastors spoke out against the ordnance and the city's mayor—a member of the LGBT community herself. The pastors of these churches circulated petitions among their respective congregations in an effort to get a referendum of the ordinance on the ballot. The city attorney, however, held that the petition was invalid, and the pastors filed suit.
In connection with the lawsuit, the city attorney issued subpoenas to obtain the text of sermons from the plaintiff church pastors. The purported purpose of the subpoenas was to determine how the church congregations were instructed regarding the petition. You can read more on the story HERE
How might the IRS view the churches' activism? As a 501(c)(3), churches are limited in the type and amount of lobbying they may engage in. What might the subpoenas reveal about churches dealings regarding the equal rights ordinance? Could the content of the pastors' sermons be construed as endorsing or opposing a political candidate—an activity that is absolutely prohibited under 501(c)(3)?
October 23, 2014 | Permalink | Comments (2) | TrackBack (0)
Friday, October 17, 2014
Low-Income Housing Coop: Different Board, Different Result?
A low-income housing cooperative that sought reconsideration of the IRS's determination that it did not qualify as a 501(c)(3) received a final determination earlier this month that it indeed fail to meet the requirements of 501(c)(3). The IRS found that it did not operate exclusively for exempt purposes, did not meet the operational test, and possibly allowed its net earnings to inure to private individuals. The membership requirements of the housing cooperative appear to reflect the safe harbor provisions detailed in Revenue Procedure 96-32; however, the IRS's ruling pointed out that the low income housing in question benefited the individuals who controlled the cooperative. This seems to have been the straw that broke the 501(c)(3) status' back. One cannot help but ask whether the outcome would have been different if the housing cooperative simply had elected a board that was independent from those residing in the housing.
Download Low Income Housing Coop Educational Center Not Qualified as Nonprofit
Khrista Johnson
October 17, 2014 in Current Affairs | Permalink | Comments (0) | TrackBack (0)
Thursday, October 16, 2014
IRA Charitable Rollover Provision: Will Congress Extend or Not Extend?
An insightful Wall Street Journal commentary addresses the likely outcome for the IRA Charitable Rollover Provision. This provision allows taxpayers aged 70.5 and older to make deductible charitable contributions (up to $100,000) from their IRAs without having to include such charitable contributions in their income. In addition, the charitable contributions count against minimum IRA distribution requirements. The Wall Street Journal concludes that while Congress is likely to extend the provision this year, it is unlikely to do so before the November election. At the same time, it is possible that Congress will restore this break retroactively. The commentary provides a good balance of the implications should Congress choose to extend or not to extend.
Khrista Johnson
October 16, 2014 in Current Affairs, In the News | Permalink | Comments (0) | TrackBack (0)
Wednesday, October 15, 2014
On the March to Efficiency: Millennials & Charity: Water
A concept that I have introduced through scholarly writing and blogged about here is the need for a more efficient charitable market. In August, I commented upon a Vanguard Charitable study that found millennials are more likely to see their charitable giving as a form of investment and thus promote a culture of giving that demands more transparency and accountability, two hallmarks of a more efficient charitable market. A recent NPR broadcast that examined the work of Scott Harrison's nonprofit, Charity: Water, confirmed just that.
In the segment, Harrison spoke about his dual purpose in forming Charity: Water. First, he wanted to provide clean water to the almost 800 million people globally who lack access to it by building wells. Second, he sought to make an example of how a nonprofit could do its work in a way that would resonate with the next generation of givers. He recounted his own experience of being hesitant to give to charities prior to starting Charity: Water, which stemmed from the absence of information on how a charity would use the funds. Today the nonprofit world is concerned with how approximately 80 millennials make their decisions about giving, and not surprisingly, it is different from the prior generation(s). As stated in my prior post, it is widely accepted that millennials want to view their "donation" as "investment," and at least one commentator recommends that nonprofits refer to the latter. Another salient point is how technology intersects with millennial giving. Millennials value their time, and as a result, any form of technology that makes it easier for them to invest is preferable. Moreover, the Ice Bucket Challenge that swept through social networks over the summer shows that the desire of millennials to share the details of their lives extends to their giving. In response, Charity: Water is utilizing a birthday campaign where donors can ask their network to donate one dollar for each year celebrated, i.e., $25 dollars to celebrate a 25th birthday. Charity: Water is also placing sensors on its wells, so donors may interact with the impact of their investment in a novel manner. Charity: Water's innovative approaches are proving successful. They have helped over 4 million more people in twenty-two countries gain access to clean water. Millennials and nonprofits like Charity: Water may just help move giving into the next century and towards a more efficient charitable market.
Khrista Johnson
October 15, 2014 in Current Affairs, In the News, International, Web/Tech | Permalink | Comments (1) | TrackBack (0)
Tuesday, October 14, 2014
Deductible Donations to Foreign Subs
In PLR 201438032, the Service considered whether donations to a nonprofit public benefit corporation that engages in transactions of funds with its foreign subsidiary are tax deductible and whether such transactions would harm its 501(c)(3) status. The PLR confirms aspects of how a transaction between a 501(c)(3) and a wholly-owned foreign subsidiary should be structured to secure a favorable tax result. One question the IRS still has not resolved is whether a donation to a wholly-owned foreign single-member LLC is deductible. The nonprofit world will be waiting.
In the ruling, the subsidiary in question is a foreign nonprofit foundation whose activities, namely seeking to aid foreign orphanages, are carried out internationally. The governing board and governing officers are under the control of the public benefit corporation. The stated purpose of the subsidiary is to carry out the purposes and objectives of the public benefit corporation. In terms of board overlap, at least three of the five board members of the subsidiary are members of the public benefit corporation's board. In terms of governance, it is clear that the public benefit corporation is involved in each area and ensures that the subsidiary complies with U.S. tax rules and regulations regarding tax-exempt entities, e.g., restrictions regarding private inurement and lobbying expenditures. The public benefit corporation also has the ability to expel members from the board of directors and to dissolve the subsidiary. Under the "Proposed Transaction," the public benefit corporation may vote to transfer funds to the subsidiary. There are also mechanisms in place to ensure a type of expenditure responsibility-like accountability for the maintenance and use of funds. Finally, the public benefit corporation disallows earmarking, and its board maintains the requisite discretion and control over funds, i.e., does not have an obligation to transfer funds to the subsidiary.
Both of the public benefit corporation's requested rulings were granted. First, the Proposed Transaction was deemed not to jeopardize the public benefit corporation's tax-exempt status. Second, donations made to the public benefit corporation were deemed deductible under Code section 170(a). In reaching this ruling, Treasury stated that the Proposed Transaction is consistent with the anti-conduit rules of Rev. Ruling 63-252 and the discretion and control requirement of Rev. Ruling 66-79. Moreover, it looked to Revenue Ruling 68-49 which states that a 501(c)(3) organization does not jeopardize its tax-exempt status by contributing funds to non-501(c)(3) organizations as long as it can show the funds were used for 501(c)(3) purposes. Ultimately, Treasury found the public benefit corporation's actions congruent with this ruling. In terms of the second ruling, Treasury found that since the public benefit corporation is an organization described in Section 170(c), contributions to it are deductible under Section 170(a).
Khrista Johnson
October 14, 2014 in Current Affairs, International | Permalink | Comments (0) | TrackBack (0)


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Recent News
Jolyon Palmer secures superb sixth during Monaco qualifying
Jolyon Palmer will start tomorrow's GP2 Feature Race from a
superb sixth place after a career-best performance during today's
(Thursday) closely fought Monaco qualifying session.
Drivers were split into two groups for the first ever time in the
series in order to avoid a repeat of 2011's frantic session, with
each 13 car group receiving 14 minutes to set their best
Starting in the first group, Jolyon looked quick from the off
running sixth and showing great pace on the supersoft Pirelli
tyres. The 21-year-old Brit then went even quicker in his next run
to move up to third, 0.6s behind pace man Giedo Van Der Garde.
On his next lap he set the overall fastest time in the first sector and showing great commitment throughout the tight and twisty street circuit. In the closing stages, he had time for one final run and set a personal best time in the second and third sectors to lie just two tenths of a second off the top spot.
He was then pipped by a last lap surge from Carlin's Max Chilton
who went top for the group leaving Palmer in third and securing a
third-row start for tomorrow's race under the new qualifying
It was then up to the second qualifying group to determine whether
Jolyon would start fifth or sixth. A final quick lap from Johnny
Cecotto Jnr in group two meant he secured pole for the race meaning
Jolyon would start sixth, still beating his previous best grid slot
of seventh at the opening round in Malaysia.
Speaking afterwards Jolyon said: "We had a good session, P3 in our
group and P6 overall. The times were very close and I'm sure I had
the car to be on pole. Hopefully for tomorrow I can get my head
down and pick up a good haul of points."
Meanwhile, team-mate Marcus Ericsson will line-up alongside
Cecotto with Chilton in third. Tomorrow's 42-lap Feature Race gets
underway at 10:30 (local time) with full coverage on www.jolyonpalmer.com and Sky's F1 channel.
GP2 Monaco, qualifying results:
1. J Cecotto, Addax, 1m21.195s
2. M Chilton, Carlin, 1m21.320s
3. M Ericsson, iSport, 1m21.249s
4. G VD Garde, Caterham, 1m21.475s
5. L Razia, Arden, 1m21.858s
6. J Palmer, iSport, 1m21.530s
7. D Valsecchi, DAMS, 1m21.912s
8. J Kral, Addax, 1m21.776s
9. F Leimer, Racing, 1m22.053s
10. E Gutierrez, Lotus GP, 1m21.796s
GP2 Standings
C. | J Palmer | DAMS | 276 |
2. | S Vandoorne | ART | 229 |
3. | F Nasr | Carlin | 224 |
4. | M Evans | Russian | 174 |
5. | J Cecotto | Trident | 140 |
6. | S Coletti | Racing | 136 |
7. | A Pic | Campos | 124 |
8. | S Richelmi | DAMS | 81 |
9. | R Marciello | Racing | 73 |
10. | J Leal | Carlin | 68 |
Latest Results
Race of ChampionsChampion of Champions Heat 3
1. | P Wehrlein | Supertruck | 1m59.5519s |
DNF. | J Palmer | Supertruck |

subset: commoncrawl


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Respond to Review of Lotus Vegan
by PiscesCG
Review: Vegan restaurants are few and far between in LA, especially in the Valley. So it's great to have Lotus Vegan as a choice. They take their job seriously, and I have had very good experiences here. I'm not sure if the chefs change around, as the food is sometimes inconsistent. I've ordered the pancakes and tofu scramble a couple of times. The first time the scramble was greasy and the pancakes were not fully cooked (I had the "tropical" ones w/ bananas and blueberries). Second time (I love my pancakes!), the whole dish was perfect! I've had the same problem with the High Protein Salad (which is a mix of lettuce, garbanzo beans, edamame, tomatoes, avocados w/peanut dressing). First time it was perfection. The next time the edamame had the "almost turning rotten" tang to them. Had the salad tonight, and it was very good, but light on the toppings. The most consistent dish I've had was the See You; it was always perfect. My husband enjoys the lentil loaf, and I've enjoyed the Breakfast Burrito #4, which is a lentil and sweet potato wrap. Overall, you really can't go wrong here. Decor is the usual neighborhood Thai...slightly tacky, but forgiveable. The service is always helpful and friendly.


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While the idea of offering valuables up for an extra bit of cash at the local pawn shop is still pretty common, 16-year-old Chase Reed will the first ever to apply that concept to high-end and dead-stock sneakers with his venture Sneaker Pawn. Starting and running the store with his dad Troy, the idea of a sneaker pawn shop incidentally dawned on the father-son team when Chase asked to borrow another $50 USD after spending his dad's money on a new release, for which Troy held the sneakers as collateral. Soon after that, Chase sold off his own collection of around 200 pairs to raise the $30,000 needed to start Sneaker Pawn, which is located at Lenox Avenue and West 120th Street in Harlem. [Read More]
If you're a frequent flyer like me, I'm sure there's always a struggle to pack especially for quick weekend trips. Sometimes I struggle to find good travel-size toiletries and end up bringing a check-in luggage to carry my favorite products. Molton Brown launched a new Women's Carry-on toiletry kit made especially for us. The Flight Collection ($55 USD) features travel size products of some of Molton Brown's most pampering and hydrating blends completed with a clear security bag. [Read More]
Nicki Minaj stopped by Good Morning America on Friday morning with a special treat for fans. The Young Money gave viewers a quick sneak peak of the video for her new single Pills N Potions. In the preview, a reflective Minaj is seen seated, before The Game makes a cameo, possibly playing her on screen love interest that has Nicki on an emotional spin. The full video for "Pills N Potions" world premieres Monday on Live! with Kelly and Michael. Enjoy.
Amazon has launched its newest innovation, Fire TV – a tiny box that plugs into your HDTV for easy and instant access to Netflix, Prime Instant Video, Hulu Plus, WatchESPN, Showtime Anytime, low-cost video rentals and much more. Fire TV features a quad-core processor with 3x the processing power of Apple TV and a dedicated Adreno 320 graphics engine that processes 57 billion floating point instructions per second, for lightning-fast graphics and excellent fluidity. [Read More]
Cali natives Fergie and YG take their huge party bus through the streets of LA in this visual treatment of Ferg's comeback record, produced by DJ Mustard.
+ Read More


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Luxury Villas in France
From the rolling hills of Provence and the vineyards of Bordeaux to the glitz and glamour of the Cote d'Azur, A&K Villas offers a wide range of luxury villas in France which are perfectly placed for creating the ultimate holiday experience. We also have a range of luxury ski chalets in the French Alps with great access to the slopes. Read more...
see our FULL range of luxury french villas below
Showing 1 - 10 of 82 Results
Villa Beauregard
Villa Beauregard is a modern, well-presented, five bedroom villa, located in an exclusive residential domain on the western side of Cannes. The hillside position provides wonderful sea views from the bedrooms on the top floor.
from £4,149 per week
Tivoli Lodge
If ever there was a chalet destined to redefine Alpine luxury, Tivoli Lodge is it. One of the most desirable mountain retreats anywhere, this fabulous design-led chalet is intensely discreet, yet ski-in ski-out and only a two minute chauffeured drive from the centre of the village. The traditional exterior belies a chic and contemporary interior with more than 700sqm of living space and sensational views from the south-facing windows towards the highest peaks of the Engadine.
from £39,323 per week
La Tourterelle
Ideally located close to the flourishing heart of St Tropez and only a 5 minute walk away from the nearest beach, yet hidden away in a beautiful countryside amidst surrounding vineyards, La Tourterelle offers a tranquil & calming escape from the world. The stylish Villa is exclusive & secluded while remaining close to nightlife and beaches, located in a privileged position just off the 'Route des Plages' which leads to the famous Pampelonne beach (10min drive) with its prestigious bars & restaurants such as Club 55 or Nikki beach.
from £16,786 per week
Les Terrasses
Winner of the Enter the exceptional luxury of this truly outstanding property in the most original way possible - through a private elevator. As it takes you down to a hidden path between the rocks, you will enter the rooftop area with an amazing infinity pool that boasts stunning views over Cap Ferrat and the Bay of Villefranche. From this position, perched on the cliffs above the spectacular scenery, all the excitements of the Cote d'Azur are within reach. Discover the Old Town of Nice, enjoy the glamour of Monaco and taste the savours of Italy.
from £7,862 per week
Le Mas des Trois Platanes
In the heart of the mountainous Chaîne des Alpilles region, near the chic Provençal town of St- Rémy-de-Provence, this lovingly restored and decorated Mas offers comfort and tranquillity for the perfect family holiday. The beautiful and spacious garden overflows with flowers and fruit trees and is heaven for children and adults alike. With the option of renting its six bedroom main house, four bedroom guest house, or both, this property welcomes you with its warm, yet sophisticated charm and flexible accommodation.
from £5,978 per week
La Bergerie de Tanneron
This 18th century original stone farmhouse is the ideal holiday home for a family or group of friends wanting privacy and a taste of country life near to the French Riviera, while being close to the main tourist attractions. The large secluded grounds of nearly five hectares comprise a salt-water swimming pool and a private tennis court.
Winding country roads climb up to the Tanneron hills, famous for their huge mimosa forests, where this traditional property is located. The small village of Tanneron has a bakery, grocery store and a couple of cafés and restaurants. Nearby sites for excursions include a waterfall and the lake of Saint-Cassien.
from £4,038 per week
Villa Salesse
This luxuriously finished Villa is peacefully located in a hectare of private grounds bordered by woodlands and vineyards and yet only minutes away from the glitz and glamour of Saint Tropez with its famous beach clubs and restaurants. There are numerous quaint hilltop villages within easy reach: Gassin as one of France's prettiest villages is literally just a step away from the elegant property and offers hilltop views with great local markets and restaurants.
Rates available on request.
La Corniche
Recently renovated and lovingly designed, La Corniche is the ideal retreat for a luxury villa holiday on the French Riviera. Located above the famous city of Grasse, known as the world's 'perfume capital', it offers panoramic views all the way from Monaco to Cannes, benefiting from beautiful sunrises over the Southern Alps and stunning sunsets beyond the Esterel Mountains.
Situated just 20km from the coast, La Corniche is the ideal base to discover the glamorous Côte d'Azur. You can spend the day visiting Grasse with its numerous old perfumeries such as Galimard, Molinard and Fragonard - each with its own museum and guided tour, before a night on the coast enjoying the many bars along the Riviera.
from £6,437 per week
Le Mas du Luberon
Set among 20 hectares of breathtaking countryside, this elegant 'mas' has been painstakingly restored to offer all the very latest features of a beautiful luxury property. Large lawns, an enclosed pool and flexible sleeping accommodation make it ideal for a family holiday.
from £3,883 per week
Villa Neptune
Those seeking a genuine 'pieds dans l'eau' experience in one of our very best properties will find it in the stylish interiors, majestic views and unique architecture of Villa Neptune, situated along the stylish Riviera. Villa Neptune has been ingeniously designed right on the water's edge at Théoule sur Mer, stepping down on three levels to a jetty. The tastefully refurbished interiors are complimented by the outstanding Jacuzzi spa bath, situated on the terrace directly overlooking the rocks and the sea below, ensuring a wonderful holiday experience
from £4,922 per week


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The Fighter and The Kid is joined by none other than fighter/actor/stuntman and Caveman Coffee CEO Tait Fletcher on this episode. The guys dig into Fletcher's wild past and thrilling lifestyle as a jack of all trades. Warning: Strong Language watch video >>
MMA H.E.A.T. brings you the full, unedited UFC media call featuring Chairman and CEO Lorenzo Fertitta, President Dana White and COO Lawrence Epstein. The three discuss the abuse of banned substances within the sport of mixed martial arts, the negative effects it's had on the UFC and their plan to implement a strict out-of-competition testing program for all of their athletes, effective July 1, 2015. *MMA H.E.A.T. SPECIAL: Receive up to 10% OFF on ONNIT products by visiting: http://www.mmaheat.com/onnit/ Also be sure to visit http://www.MMAHEAT.com for more interviews, Boxing and MMA content. Nós falamos Português! * We're on Facebook: http://www.facebook.com/MMAHEAT * Follow MMAHEAT on Twitter: http://www.twitter.com/MMAHEAT * Follow Karyn on Twitter: http://www.twitter.com/KarynBryant watch video >>
GLORY CEO Jon Franklin and boxing legend Mike Tyson spoke to reporters after GLORY 19 watch video >>
Walk from the dressing room to the cage with CEO of Hard Knocks Fighting, Ari Taub. Ari a former Olympic Wrestler, Commonwealth Games and Pan Am medalist, takes you behind the scenes in MMA at the Hard Knocks Fighting Championship. watch video >>
UFC CEO Lorenzo Fertitta discusses the new UFC-Reebok partnership, how the deal came to be, his thoughts on the rankings, and more. Subscribe: http://www.youtube.com /subscription_center?add_user=mmafightingonsbn Check out our full video catalog: http://www.youtube.com/mmafightingonsbn/videos Visit our playlists: http://www.youtube.com/mmafightingonsbn/playlists Like MMAF on Facebook: http://www.facebook.com/mmafighting Follow on Twitter: http://www.twitter.com/mmafighting Read More: http://www.mmafighting.com watch video >>
Bellator CEO Bjorn Rebney interview after Bellator 39 watch video >>
Bellator's CEO looks ahead to Season 5. watch video >>
Bellator CEO Bjorn Rebney previews season five watch video >>
UFC CEO Lorenzo Fertitta reflects on Anderson Silva's return to training and upcoming return to the Octagon in January. Fertitta says he's never seen Anderson this motivated and excited to watch The Spider against Nick Diaz at UFC 183! watch video >>
Hear what UFC CEO and chairman Lorenzo Fertitta has to say about the organization and its growth on UFC Tonight. watch video >>
Cage Warriors Fighting Championship CEO Graham Boylan speaks to the assembled press after Cage Warriors 71 in Amman, Jordan, on Friday, August 22, 2014. watch video >>
ONE FC CEO Victor Cui joins the awareness campaign for #ALS with his version of the #IceBucketChallenge and challenges three persons to join him! Find out who they are. watch video >>
UFC CEO Lorenzo Fertitta takes the ALS Ice Bucket Challenge and nominates Swiss Beats, Demarco Murray, and Marcedes Lewis! watch video >>
UFC chief content officer Marshall Zelaznik was on hand alongside Invicta CEO Shannon Knapp to give the listening media the lowdown on the first invicta event to be streamed on Fight Pass. Checkout our YouTube channel MMAPLUS TV channel for all our latest videos - http://www.youtube.com/MMAPLUSMagazine Subscribe - http://www.youtube.com/subscription_c... Tweet Us - http://twitter.com/mmaplus Instagram - http://instagram.com/mmaplus Facebook - http://facebook.com/mmaplusuk Website - http://mmaplus.co.uk watch video >>


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Ontario at Utah 7 p.m. Broadcast: 1320 KFAN Click here to listen live, Click Here To watch live (ppv) Live Scoring Updates, Game Day Blog Entry
The Grizzlies host Ontario Friday at 7 p.m. at Maverik Center. Come kickoff your weekend with fun, the best concessions and the streaking hot Utah Grizzlies.
The Grizzlies final Post-Game Skate with the team is Saturday, March 7. Skate with team and get autographs post-game. Skate rental is $2.
Monday, March 9 is our final Maverik Monday with Buy 1 Get 1 Free tickets with Maverik Adventure Club Card at arena box office.


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new Visit to UMST Mr. Adrian Lydon from Royal College of Surgeons in Ireland (RCSI) visited UMST to asses improvement of communication within the university.
new Prof. Mamoun Homeida Presentation of "Onchocerciasis from Control to Elimination" at Six Annual Post –Graduate Conference, University of Khartoum 21th-22th February,2015
new Achievement UMST Congratulates Dr. Luaie Osman Idris a graduate student of Batch (1), Faculty of Medicine has been offered...
new Pofessor Jean-Pierre Nevue's visit UMST On Tuesday February 17th Professor Jean-Pierre Nevue of University School of Management, University of Montpellier, France visited the Faculty of Business Administration
new Accreditation of our Faculty of Medicine Our faculty of medicine is now certified nationally in USA.
new Course on Issues in Women's Health Sudan Institute of Education and Development (SEDI) at the UMST announces the beginning of the course in women's health issues.
new Diploma in Research Methodology and Biostatistics UMST announces the opening of registration for diploma in research methodology and biostatistics.
new Attendance Students attendance is now available from the duration of 14th of Feb to 18th of Feb 2015
new MBA Admission UMST announces its opening for new applications to study in Master of Business Administration (MBA).
Digital Library View more than 1000 Publications, Journals, Researches and books on our digital library.
External Examiners External Examiners of University of Medical Sciences and Technology (UMST) Read More »


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33 results for "football outsiders"
More data shows Mayo all over the field
Tim GrahamFootball Outsiders overlord Aaron Schatz busted out some research to illustrate the NFL's best tacklers against the pass. MayoAnd once again, New England Patriots inside linebacker Jerod Mayo looked strong. Mayo led the NFL with 72 pass tackles...
Blog | June 24, 2011 -
2010 Patriots not disappointing enough
Tim GrahamIn a piece for ESPN Insider subscribers, Football Outsiders senior writer Mike Tanier assembled his list of the 10 most disappointing playoff performances of the past 25 years. Tanier's criteria for inclusion were a great regular season or a roste...
Blog | June 14, 2011 -
Ball carriers had it tough against AFC East
Tim GrahamFootball Outsiders produced its data on broken tackles for individual defenders last week. Now we can take a look at how each team fared when it came to taking down ball carriers. The AFC East fared well overall through Football Outsiders' analysi...
Blog | June 13, 2011 -
Name top five QBs for each AFC East team
Tim GrahamFootball Outsiders senior writer Mike Tanier has been charting the top five quarterbacks of every NFL team. In his latest column, he broke down the AFC East's best. You should click on the links to read Tanier's reasoning and interesting stats on eac...
Blog | June 10, 2011 -
Mayo, Posluszny, Scott near automatic
Tim GrahamThree of the NFL's surest tacklers resided in the AFC East last season. Football Outsiders charted broken tackles and found the trio of New England Patriots linebacker Jerod Mayo, Buffalo Bills linebacker Paul Posluszny and New York Jets linebacke...
Blog | June 08, 2011 -
Dolphins, Jets highlighted for bum trades
Tim GrahamFootball Outsiders senior writer Mike Tanier put together his 10 most disappointing trades of the past quarter century for ESPN Insider. Forty percent involved AFC East clubs, and in only one case were they not the suckers. In some instances there...
Blog | May 25, 2011 -
Biggest letdown seasons of past 25 years
Tim GrahamSean McCormick of Football Outsiders studied the past 25 years to come up with a list of the NFL's 10 most disappointing teams for ESPN Insider. Two AFC East clubs and a Bill Belichick team made the cut. The 1995 Cleveland Browns were 10th. Bel...
Blog | May 17, 2011 -
Mark Ingram's speed should scare Dolphins
Tim GrahamFootball Outsiders have a warning for the Miami Dolphins: Don't draft Mark Ingram. That's a contrarian viewpoint, to be sure. Everyone from Mel Kiper Jr. to my Aunt Kathy thinks the Dolphins will use their 15th pick on Ingram if the 2009 Heisman T...
Blog | March 10, 2011 -
Is David Harris worth Jets' franchise tag?
Tim GrahamOf all the New York Jets about to become free agents, the club deemed inside linebacker David Harris worthy of their franchise tag. HarrisDoes Harris truly deserve top-five money? In an ESPN Insider column, Football Outsiders managing editor Bi...
Blog | February 23, 2011 -
Chad Henne better than you might think
Tim GrahamFootball Outsiders writer Sean McCormick wrote a column that explored the AFC East's biggest offseason questions. McCormick studied the Buffalo Bills' run defense and explained how the New England Patriots' young defense did not evolve as many in...
Blog | February 10, 2011 -
Revisiting AFC East over-under projections
Tim GrahamSeven months back, ESPN.com produced its fantasy football projections for 2010. Football Outsiders managing editor Bill Barnwell and I inspected the numbers and got into an over-under competition, choosing three players from each AFC East team and sp...
Blog | January 28, 2011 -
Position for position, Patriots produced
Tim GrahamIf you don't like reading about how great the New England Patriots are, then you might want to skip this item. Football Outsiders managing editor Bill Barnwell broke down each offensive skill position using their core metrics, DYAR and DVOA, stats...
Blog | January 06, 2011 -
Patriots D poor against 'power' running
Tim GrahamIn collecting some data for a story about how well Buffalo Bills nose tackle Kyle Williams is performing this year, Football Outsiders managing editor Bill Barnwell led me to some interesting run defense numbers. Football Outsiders calculates "pow...
Blog | December 01, 2010 -
Brady's night more sterling in context
Tim GrahamNew England Patriots quarterback Tom Brady was extraordinary Sunday night against the Pittsburgh Steelers. At first glance, his stats weren't as jaw-dropping as Michael Vick's on Monday night, but Football Outsiders managing editor Bill Barnwell e...
Blog | November 16, 2010 -
Do Moss or Merriman fit in AFC East?
Tim GrahamWe will know around 4 p.m. ET Wednesday what transpired with Randy Moss and Shawne Merriman on the waiver wire. ESPN.com's eight division bloggers assembled a team-by-team overview of potential interest in Moss. Football Outsiders managing edit...
Blog | November 02, 2010 -
Barnwell: Miami terrific fit for Randy Moss
Tim GrahamFootball Outsiders managing editor Bill Barnwell has compiled a thoughtful team-by-team rundown of the best fits for wayfaring receiver Randy Moss. The column is for ESPN Insider subscribers, but I can provide a glimpse of how Barnwell described t...
Blog | November 02, 2010


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What does WFRP mean in Hobbies?
This page is about the meanings of the acronym/abbreviation/shorthand WFRP in the Miscellaneous field in general and in the Hobbies terminology in particular.
Find a translation for WFRP in other languages:
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"WFRP." Abbreviations.com. STANDS4 LLC, 2015. Web. 3 Mar. 2015. <http://www.abbreviations.com/term/371960>.
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Product Description
Outer Front Wheel Bearing and Race for 1965-1966 V8 Mustangs and all 1967-1969 Mustangs.
This is a direct replacement outer front wheel bearing and race for your worn out original. Each front wheel requires one outer bearing and race.Due to the stress and weight that the wheel bearing has to endure in such a small area, they are going to need replaced to keep them working properly. Make sure you replace your wheel bearings before it leads to more serious damage. This outer front wheel bearing and race is an original replacement part for most 1965-1969 Mustangs. Listed below are all the models this specific bearing and race will fit.
- 1967-1969 All
Sold individually. Car requires two.
*Will not fit 1969 Boss Mustangs.
Installation Instructions
Product Questions
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text: Dental Deal matches dental patients with local dentists. When asked about their new service, Dental Deal had this to say, "We believe that finding a local dentist you'll love, and getting a great deal on dental work should be able to be found quickly and easily online. We created our site to assist dental patients, all across the country, in finding, and speaking directly with a quality local dentist, free of charge." To learn more about Dental Deal and free dentist search, please visit their website at: http://www.dentaldeal.com/


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Joe Theismann 1997 Starting Lineup Football Timeless Legends Figurine Redskins
- Sold for: Start FREE Trial! or Sign In to see what it's worth.
- Item Category: Sports
- Source: eBay
- Sold Date: Dec 06,2012
- Channel: Online Auction
19 97
Joe Theismann
Starting Lineup
Timeless Legends C ollection
Football Auction Figurine
Washington Redskins
Football Collectible Figurine
Still in Blister
and may be a little dusty
as it has been in storage.
*** Please See Picture For Best Description ***
Shipping is $6.00 in the USA.
I do combine shipping,
If it can ride for free it does.
To get your shipping discount
you must pay for all auctions together.
I will send you a combined shipping invoice.
I do ship world wide.
Please contact me for shipping rates.
it is your responsibility,
to know what is aloud into your Country.
I do accept returns. Please contact me first.
Payment to be received within 5 days of end of auction,
unless other arrangements have been made.
Feedback will be left for you upon shipping your Item.
Please leave me feedback upon receiving your item.
Feedback and five star ratings are very important,
If you have any problems, contact me before you leave feedback.
as I will do everything I can to help resolve the problem.
Please remember, Some things the sellers has no control over.
and feedback should be left for the end result of your transaction.
Give us the chance to fix the issue.
If you have any questions please feel free to e-mail me...
Communications is the best policy.
Thank You!
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Needed new handle for freezer Grace R. • Long Beach, NY • May 18, 2014 Appliance: Model WHIRLPOOL REFRIGERATOR EB2SNKXVQ02 My Repair & Advice Saw the freezed handle available on your web site.I ordered immediately and two days later I had it! Price was good and delivery fast. I. replaced the handle in five minutes Was this review helpful to you?
Broken/cracked handle John R. • Dallas, GA • September 06, 2014 My Repair & Advice Replacing the part was as easy as writing this survey. The entire removal and install process took less than 5 minutes and was easy. Even ordering the part to do the fix was easy. Just input your appliance model number into the search area and the correct appliance is shown. Select from the list of shown parts to match the part you need and place the order. What's more simple than that? Was this review helpful to you?
Freezer door handle cracked Leo P. • Canterbury, NH • June 12, 2014 My Repair & Advice Bought replacement handle from Appliance Parts Pro Was this review helpful to you?


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Man, going through the airport security process is such a hassle these days. Remove all the metal from your pockets ... take off your shoes ... present your game consoles for inspection. Wait, what was that last one?
Yes, as of Saturday new TSA rules require travelers carrying "full-size electronics," including game consoles, to remove them from carry-on bags for a separate X-ray screening. Portable game systems and other small electronics can stay inside your luggage.
TSA spokesperson Jennifer Peppin told The Seattle Times that consoles were being given the same treatment as laptops and video cameras because "these types of devices can resemble components that could be used in explosives." What, and smaller electronics can't? Peppin also told ShackNews that the consoles would not be subject to explosive swab testing or other security measures besides the separate X-ray screening. So don't worry about the residue from that firecracker tying up your flight plans, we suppose.
[Via Gamespot]
Featured Stories
Off the Grid: The Witcher Adventure Game and Star Wars Imperial Assault
Posted on Feb 3rd 2015 2:15PM


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Since opening in April of 1964, this wonderful zoo has grown tremendously and developed into a leader of wildlife stewardship and conservation. In 1965, it became one of the few zoos in the country to employ a full-time education staff, and in 1996, it became the first institution to be triple-accredited as a zoo, an aquarium, and a botanical garden. As home to more than 2,000 animals and Indiana's largest aquarium, you and your family can enjoy a full day of viewing animals roaming in their natural habitats, and a special petting area even allows children to touch some of the tamer animals.
Visitors to the zoo will discover that it is organized around the concept of biomes, which are areas of our planet that share a similar climate, plants, and animals. The approximately 250 species of animals at this zoo are clustered into groups that live in a comparable habitat. Each of the five different biomes – oceans, deserts, forests, plains, and "Flights of Fancy" (aviaries) -- participates in conservation and breeding programs. The Dolphin Pavilion boasts the world's largest enclosed dolphin show and brings visitors closer to dolphins than ever before – its 30-foot-diameter, 12-foot-high underwater viewing dome in the center of the main performance pool is the first of its kind in the United States! White River Gardens is a three-acre landmark botanical attraction that displays hundreds of plant varieties, educational exhibits, and gardening ideas. Several rides provide thrills, and the Junior Dolphin Trainer program allows anybody to be a part of the Dolphin Adventure Show!
With exhibits, programs, lectures, rides, and special events, everybody can have a blast at the Indianapolis Zoo. Hotels in the area allow you to stay conveniently nearby to all the fun. When you stay at Choice Hotels, you enjoy affordable rates, many amenities, and friendly service. We look forward to hosting you soon! Reserve your room today!
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Tuesday, March 17, 2015
Pittsburgh's premier boxing event returns to the Grand Hall at the Priory Hotel!
Sixth Annual Three Rivers Rowing Wine Tasting GalaThursday, March 19, 2015
Engjoy four courses of great wines paired with some great food and entertainment to benefit Three Rivers Rowing Association's Juniors program.
Source: Pittsburgh Tribune-Review
December 25, 2014
The Priory is featured prominently in this article by Rex Rutkowski discussing Pittsburgh hotel packages which celebrate the winter.
Stash Hotel Rewards is a program which allows you to earn points towards free rooms at The Priory Hotel and other unique independent hotels all across the U.S. It's free to join - so click the logo and start earning points today!
Finally, a hotel rewards program that lets you
stay where you want
- One-of-a-kind hotels dedicated to the spirit of meaningful travel
- Earn free rooms ridiculously fast
- Redeem points easily-no blackout dates*
The Priory Hotel is now a part of Stash Hotel Rewards
* Points earned apply to room reservation only.
0 miles from the Priory Hotel
The Pittsburgh North Shore is a section of Pittsburgh located north of downtown, just across the Allegheny and Ohio rivers. It was formerly known as Allegheny City, but was annexed (the local residents say stolen) by the City of Pittsburgh in 1907.
Today the neighborhood is an entertainment destination unto itself. People come from all over the world come to visit the Andy Warhol Museum. The Children's Museum of Pittsburgh and the National Aviary are nationally renowned. PNC Park, home of the Pittsburgh Pirates, is consistently rated among the top ballparks in the country.Heinz Field and the Pittsburgh Steelers tailgating are just down the street. And the Carnegie Science Center is one of the most popular attractions in Pittsburgh.
More on Northside/North Shore ...Northside/North Shore Attractions & Points of Interest:
Andy Warhol Museum
Carnegie Science Center
Max's Allegheny Tavern
Modern Cafe
National Aviary
New Hazlett Theater
Pittsburgh Children's Museum
PNC Park & the Pittsburgh Pirates
Rivers Casino


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Wanda S. Radetti, Tasteful Croatian Journeys
Radetti returns to her native Croatia four or five times a year to continue exploring the 1,185 islands off the country's coast. She can point you toward Istria's most savory truffles, introduce you to the lamplighter who uses a long wick to illuminate the gaslights of Zagreb's Old Town, and wrangle invites to the Grand Masked Ball during Carnival in Rijeka.
Price: $800*Location: New York, New York
Tel: 718 932 6893
E-mail: email@example.com
Website: visitcroatia.com


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NEW ORLEANS (AP) - Political commentator James Carville challenged more than 1,000 scientists, engineers, public officials, environmentalists and others to look at the state's eroding coast as an opportunity to build a new water resources industry.
NOLA.com ' The Times-Picayune reports (http://bit.ly/1izTRUK) Carville opened the annual State of the Coast conference Tuesday in New Orleans.
"Why can't we be known, beyond our music, beyond our food, beyond our Mardi Gras, for our engineering expertise, for how to live with water?" Carville said.
He compared Louisiana's situation - struggling to respond to the effects of coastal erosion - with that of the Netherlands, whose engineering and scientific communities became world renowned for their responses to flooding threats in that country.
"Why can't we develop the expertise where Louisiana science, Louisiana expertise leads the world," Carville said.
And he said that expertise will be needed worldwide, thanks to sea level rise that's threatening other coastal communities. The U.S. Department of Defense has recognized sea level rise and its disruption of deltaic communities as the world's greatest threat to peace, he said.
Carville also urged the largely Louisiana audience to stop looking at the state's coastal needs as an expense.
"After the oil is gone, after the gas is gone, our biggest economic benefit will be how to live with water," he said. "We will do that and that is going to pay off in ways we can't imagine."
But he also said the state's eroding coastline also is a national problem that demands a national financial response.
"You cannot have a United States without having a port on the southern end of the Mississippi River," he said. "That's how the nation's goods get out of this country."
And it was the federal government's inaction on conserving the Mississippi River's sediment as a resource to be used to build wetlands that has been a key cause of the state's erosion problems, he said.
"You never gave a crap to what happened to our sediment," Carville said. "Now you have to pay for it and I don't want to hear any more about it."
The three-day conference is aimed at presenting the latest information on a variety of issues affecting Louisiana's coastal communities, including hurricane protection, coastal restoration and community resilience.
Sponsors are the Coalition to Restore Coastal Louisiana, a nonprofit organization that includes representatives of both environmental groups and industry interested in coastal issues; the Coastal Protection Restoration Authority, which oversees both levee and restoration projects along the coast; and the Water Institute of the Gulf, which is providing research assistance to the state on coastal issues.
State of the Coast: http://www.stateofthecoast.org/
Information from: The Times-Picayune, http://www.nola.com


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Planning the Big Day: I Found My Dress! So by now you know I am not a traditional girly-girl bride. I haven't been planning this day since I was 5, I never ran around with a pillowcase on my head and pretended it was my wedding day and I plan on covering my venue in purple peacock feathers….that's why it may surprise you just how emotional finding my wedding dress actually was. I didn't … { read more }
Planning the Big Day: Band or DJ?
Planning the Big Day: Band or DJ? So we are just under 8 months from the wedding, things are moving along and one of the items that I want to make sure is perfect is the music at my reception. Partly because I am a big 'wedding dancer' (ie super huge ham that likes to be the center of attention) and partly because my dad keeps harping on the fact that "If you don't have good music it won't be a … { read more }
Orange & Pink Cottonfield Wedding
Bright + Colorful Arizona Wedding There is something so festive + flirty about pink and orange, and we LOVE how this bride incorporated the bright hues into her wedding held in a 1930s manor house next to a cotton field in Arizona. How neat! The bride chose roses and gerber daises along with colorful paper lanterns to set the whimsical yet romantic mood. TREND ALERT - We have seen parasols … { read more }
Planning The Big Day: Bridesmaid Dresses
Planning the Big Day: Bridesmaid Dresses I promised myself I'd never be that bride that made her girls walk down the aisle in something unsightly….think layers of taffeta, oodles of crinoline and bows where bows are just NOT meant to be. So when choosing the dresses for my bridesmaids I had a few goals in mind: You WILL be able to wear it again, you WON'T have to re-mortgage your house to pay … { read more }
Black, White, & Green Texas Wedding Showcase
Elegant Texas Wedding This Texas wedding is absolutely BEAUTIFUL! Thank you to Aves Photographic Design for sharing this wedding with us and for introducing us to an incredibly amazing couple Lauren & Chris! Lauren and Chris got married in the summer in Lauren's hometown, Colleyville, Texas. Lauren comes from an incredibly close family, so it was important to her that she was able to … { read more }
Planning the Big Day: The Bridal Show
UPDATE: Are you a blogger too? Join tonight's LIVE CHAT over on Blog Frog's Memories in Motion Community where I'll be chatting! Tonight, 8pm EST! Be sure to sign up to win the Pixorial Giveaway! Planning the Big Day: The Bridal Show So, I'm no stranger to weddings. I work for a network that airs them 24/7 and I own a business that provides for such affairs; but now that I'm a … { read more }
Southern Romantic Wedding
Southern Romantic Wedding We have a special treat for you all today because this Southern wedding is FULL of fabulous color and details! Sara and Benjamin got married in October at the Tuckahoe Plantation which is an 18th century Georgian style plantation that overlooks the James and their wedding was photographed by Meghan McSweeney Photography. The bride was able to watch from Thomas … { read more }
Planning the Big Day: Wedding Colors
Planning the Big Day: Wedding Colors So our planning train is chugging along and now it's time to definitively decide on a color scheme…which is not easy for me, as I tend to love a new color each day depending on my mood. Green however, is a constant fave and I always thought I'd have a spring wedding, envisioning celery colored hydrangea, light lime gowns and everything accented with perfect … { read more }
{Country Love} Plum & Red
We simply adore this Country Love design by Aisha Holly of Dooby Design Group. The Plum and Red colors accent each other quite attractively. I know I am not alone when I say that anything Aisha designs is simply fantastic. I first fell in love with her when I saw this Coco Chanel Inspired Bridal Shower on Hostess With The Mostess and it has been true love ever since. With this design, she weaved … { read more }
Planning the Big Day: The First Gift!
The First Gift! Just needed to veer off the 'planning' track a bit this week to share the story of excitement that was the receipt of the first gift off of our registry : ) It's strange, because we obviously knew we'd be getting gifts, but it's surprising just how thrilling that initial delivery can be… It was a cold and snowy day and I was not in such a great mood after trekking through the … { read more }


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HON 600 Series 4-Drawer File
Timeless in its design and function, this tried and true series has withstood the test of time. Solid in its construction and practical in its use, the 600 Series has all the features you look for in a classic filing cabinet. This lateral file features a baked enamel finish while accommodating folders either front to back or side to side. The deep files provide extra space for the storage of a large volume of records.
HON 600 Series 4-Drawer File
Weights & Dimensions
Product Type: Lateral filing cabinet | Style: Contemporary |
Drawers Included: Yes
| Commercial Use: Yes; No |
Country of Manufacture: United States |
About the Manufacturer
Inspired by practicality and invested in understanding the needs of its customers, The HON Company strives to establish meaningful connections resulting in product solutions and customer support that exceed market demands. As a leading designer and manufacturer of workplace furniture including chairs, storage, panel systems, tables and desks, HON's commitment to serving its customers is rooted in reliable performance and a member culture that is approachable, confident, smart and ready to serve. Headquartered in Muscatine, Iowa, The HON Company has numerous manufacturing facilities strategically located throughout the United States, and markets its products through a nationwide network of loyal dealers and retailers. The HON Company is an operating company of HNI Corporation.STYLE
HON 600 Series 4-Drawer File
Still have questions about this product? We're here to help
Customer Reviews
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600 Series 4-Drawer File is also sometimes listed under the following manufacturer numbers: 684LL, 684LP, 684LQ, 684LS, HON684LL, HON684LP, HON684LQ