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Home > Sunglasses > Nautica > N3613SP (212)
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Free outbound and return shipping
30-day money-back guarantee
Low prices
N3613SP/212 Ophthalmic Glasses
These sunglasses complement your look with an accessory that is a cut above the rest. True to the Edel-Optics motto "SEE AND BE SEEN", you are on a par with celebrities, impressing in every environment. The new Nautica underlines that you are a trendsetter. For the current season the renowned label sets the standards with its collection for 2016. Would another colour not be a better match for your favourite outfit? Check also the other styles of N3613SPin our 2015, and 2016 Nautica range.
These Sunglasses are a guarantee for looking good for both men and women. Full rim frames completely enclose the lenses within the frame. For a convinced eyeglass wearer, any other frame style is ruled out, with very few exceptions. The square shape gives round faces a concise form and makes them appear more striking. It sets a highlight in the appearance, drawing attention to itself. This brand of sunglasses, of course, also provides your eyes with optimum UV400 protection.
Even if this Nautica is presently not in stock, it is worth ordering now, because the current price can't be beaten. In our online shop we have consistently low prices. You won't get N3613SP at such a low price, not even in the sale.
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Please use this page to access NATO/partner online courses.
For more information on the NATO e-Learning Programme, click here.
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NATO e-Learning News
The latest course to be
added to the NATO
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Catalogue is ADL 209
SACT Security Course.
This course includes
two module topics:
NATO e-Learning wins awards
ACT is the 3rd best
sector employer in
e-Learning Magazine's
2016 review of the
top 100 e-Learning
More Info
The next e-Learning training event will be held at NATO School Oberammergau, 17-28 October, with a one week online course phase prior. This new course will cover in detail all aspects of e-Learning and is open to all.
for more details.
This website is maintained by the Allied Command Transformation Joint Education, Training and Exercises division

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- Listen Live
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Griffith UMC 1701 E Oakey Blvd (corner of 17th and Oakey)
Is your garage or closet full of good things that you want to sell but you don't want to invite the public to your own garage? Rent space from Griffith! Reserve your spot now for just $20.00 and sell your own items during our community garage sale. Or donate your gently used items to help support the church. Call Georgia VanPatten
(702)497-8709 (cell)- to arrange time to bring items to the church to be donated for the church to sell. (No clothes please).


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Unibond Tape (L)1.5m (W)19mm
Unibond Tape (L)1.5m (W)19mm
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seo and mkting for cruises portal
This project received 7 bids from talented freelancers with an average bid price of $479 USD.Get free quotes for a project like this
Skills Required
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Total Bids7
Project Description
Hi Developers,
we need a seo and mkting for website which is smiler as refrence links. it is about to cruises info .
in this website all cruises names are listed. please have a look and let us know it is possible.
so please check the link and let me know the budget about it.
the content amount should be like the given following links.
we attached an txt file of refrence links. please download it and review.
we need our application/task should be complete in one months.
write "my coading" so we understand that you read our requirement carefully.
((we accept only bid from non-Indian freelancer. plz dont mind.))
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text: News Calm month won't impact strong Claremont real estate market November 12, 2013 12:22 PM It was a relatively calm month for Claremont home sales in October. New inventory is often slow to hit the market this time of year, which can result in a lower number of home purchases. Compared to October 2012, the average number of days homes are on the market is still less, as they continue to sell more quickly and for higher prices. Check out our larger view detailed chart inside with more specifics on the market. Entire Story Military service a testament to Martin family heritage November 12, 2013 11:41 AM For Ernest "Ernie" J.T. Martin, serving in the US Armed Forces was not just a duty or responsibility. It's a proud family tradition. The retired colonel, who served on the USS General C.H. Muir during WWII, is pleased to count himself among a long line of distinguished US veterans dating back to the 1700s. His fifth great grandfather, American General Joseph Martin, served in the Revolutionary War and was present at the Hillsborough Convention in 1788 for the ratification of the United States Constitution. Entire Story Typewriter thief wanted by Claremont police November 12, 2013 10:19 AM Claremont police are asking the public's help in identifying a man caught on camera taking a typewriter from a Village business on Sunday afternoon. The man entered Xerxes For Gents, located at 319 Yale Ave., around 11:43 a.m. and appeared to be browsing items. But while the owner was tending to other customers, the man grabbed a black vintage 1920s "Royal" typewriter from the shelf, and concealing the typewriter with his body, walked out of the store. Police have obtained video images of the suspect and are asking for the public's help in tracking him down. Any information on the crime or identity of the suspect should be reported to the Claremont Police Department at 399-5420. Entire Story Veterans Day at Memorial Park November 11, 2013 4:04 PM Bugler Doug Mendelsohn, of the Boy Scouts of America Venture Crew 561, plays "To the Colors" during a Veterans Day ceremony at Claremont's Memorial Park on Monday. The traditional observation hosted by American Legion Post 78 also included a special song by Robert Barnum and sung by his daughter Siarah. COURIER photo/Ryan Gann Entire Story Donations needed for city's food pantry November 11, 2013 2:17 PM In time for the Thanksgiving holiday, the city of Claremont's Committee on Aging seeks pre-packaged non-perishable food and hygiene donations to benefit the Inland Valley Hope Partners Family Stabilization and Food Pantry program. Donation bins will be available throughout the community through Friday, November 15 at the Hughes Community Center, Blaisdell Community Center, city hall and the Joslyn Senior Center. Entire Story Engineering phase of Claremont Gold Line launched at meeting November 11, 2013 2:14 PM The Metro Gold Line Foothill Extension Construction Authority (Construction Authority) recently hosted a kick-off meeting for the much-anticipated Azusa to Montclair segment of the Metro Gold Line Foothill Extension light rail line. The 12.3-mile project will extend light rail service from the current terminus under construction in the city of Azusa, to the cities of Glendora, San Dimas, La Verne, Pomona, Claremont and Montclair. Entire Story Library manager will take duties to Los Angeles area November 11, 2013 11:48 AM After nine years at the helm of the Claremont Public Library, library manager Don Slaven is checking out. Mr. Slaven leaves behind his bookish duties in Claremont to accept a position in the Los Angeles County Public Library's south region. He began in his new post as head librarian at the Hollydale Library in South Gate on Tuesday, according to the Friends of the Public Library. Mr. Slaven was not available for comment. Entire Story Council takes action in water system acquisition November 09, 2013 12:06 PM Claremont Mayor Opanyi Nasiali addresses the crowd shortly before calling for a vote on Wednesday during a special meeting of the Claremont City Council at Taylor Hall. The council voted to go ahead with preliminary procedures to acquire the city's water system from Golden State Water Company. Check out our complete coverage. COURIER photo/Steven Felschundneff Entire Story Pair arrested for stealing packages in Claremont November 08, 2013 9:25 AM Claremont police stopped two crooks making off with stolen packages Wednesday morning. Mario Fonseca, a 32-year-old Pomona resident, and Serena Vasquez, a 32-year-old Chino resident were arrested after allegedly trying to take parcels of a doorstep in the 100 block of Limestone Road, according to reports. Entire Story New therapy unit aims to make residents more active November 07, 2013 4:17 PM The Pilgrim Place Physical Therapy Unit, a haven for seniors seeking renewed strength and spirit, recently received a little rehabilitation of its own. After a fourth-month renovation, the retirement community's Health Services Center debuted its brand-new physical therapy facility, a modern accommodation twice the size of the previous rehabilitation space. The opening of the updated therapy unit earlier this month realizes a two-year dream for the service center, made possible through grant funding, according to Rehab Manager Marie McKinney. Entire Story Hubbart's request for Palmdale area rental denied by homeowner November 07, 2013 4:13 PM Plans to release a serial rapist to a rental home in the Lake Los Angeles area of the Antelope Valley are up in the air after the property owner withdrew the lease from consideration. Authorities say the decision will likely only delay, not stop, the release of former Claremont resident Christopher Hubbart. On October 25, a Santa Clara court announced that Mr. Hubbart—a sex offender who has admitted to raping nearly 40 women—would be discharged from Coalinga State Hospital to the high desert community. His release was anticipated as soon as December. Entire Story Shutdown will bring end to long golf course history November 07, 2013 12:12 PM The imminent shutdown of the Claremont Golf Course will come sooner than expected, the fairway's board of directors announced Wednesday. Closing day, initially established as this coming January, is now set for December 2. The board of directors announced the course's closure in early September, after an independent audit confirmed the facility's financial operations were no longer operable and "would soon run out." Since that time, revenue has decreased even further than expected. Entire Story Residency question contributes to Citrus trustee's defeat November 07, 2013 12:08 PM After serving on the Citrus Community College District Board of Trustees since 1982, it had become a foregone conclusion that Gary L. Woods—representative for Azusa and portions of Duarte—will win a seat on the board each time he comes up for reelection. That expectation was dashed in Tuesday's municipal election when 36 percent of voters opted to bring a fresh face, Barbara Dickerson, to the board Entire Story Treser Osgood, Nemer and Llanusa earn seats on school board November 06, 2013 4:38 PM It's official. Come December 12, the two newest members of the Claremont Unified School District Board of Education will be Nancy Treser Osgood and Dave Nemer. Incumbent Steven Llanusa won the third open school board seat in Tuesday night's local and municipal election. Ms. Treser Osgood was the frontrunner, having received 2,735 votes as of Wednesday afternoon. "It feels wonderful. I am feeling so grateful to the entire community," she said. Entire Story ‹ First « Previous858687888990919293949596979899100101102103104105Next » Last ›


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by Kevin Shea
|August 15, 2013
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The great game of hockey is introduced from A to Z using simple language for the youngest reader. Topics include fans, goalie, ice, and jersey. Detailed artwork brings the game's action to these sturdy, boardbook pages.
|October 3, 2012
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Toronto Maple Leafs: Diary of a Dynasty, 1957-1967 chronicles those wonderful seasons when the Toronto Maple Leafs skyrocketed from last place in the NHL to become the powerhouse team of the decade. During the 1950s and 60s the Leafs were always a contender and…
by Larry Robinson
|October 13, 2015
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Legendary Canadien and Hockey Hall of Fame inductee Larry Robinson takes readers rink-side in this highly anticipated and poignantly told memoir. Larry Robinson spent 20 seasons playing in the NHL -- seventeen with the Montreal…
by Derek Sanderson
|October 15, 2013
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In this national bestseller, Derek Sanderson holds nothing back about his hockey career, his drug and alcohol abuse, and the tough road back Derek Sanderson was a key player with the Big Bad Bruins in the 1970s. At one point the highest-paid athlete in the world,…
|November 30, 2011
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A STEP-BY-STEP GUIDE TO BUILDING A SMALL WIND POWER SYSTEM FROM THE GROUND UP Written by renewable energy experts, this hands-on resource provides the technical information and easy-to-follow instructions you need to harness the wind and generate clean, safe, and…
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Sage Salvo Becomes First American Hip-Hop Artist to Present Hip-Hop Literary Analysis at TEDx
TEDx Mid-Atlantic has announced the addition of hip-hop artist Sage Salvo to the speaker lineup alongside notable guests such as Colin Powell. He will become the first to present a literary analysis of hip-hop using poetry and literary devices.
Carita Parks
(571) 403-1596
Washington, D.C. - TEDx Mid-Atlantic Conference has announced the addition of Washington, D.C. hip-hop artist Sage Salvo to the speaker lineup alongside notable guests such as Former Secretary of State Colin Powell. Sage Salvo will become the first American hip-hop artist on a TEDx stage to elevate the genius in hip-hop lyrics through a literary analysis which pairs historical poetry with the poetry of hip-hop by means of their respective use of literary devices. He is also the first to reconcile hundreds of years of poetry with regard to hip-hop which he explores in his forthcoming book, Words Liive: Hip-Hop as a Forty Year Neo-Romantic Literary Period.
In the spirit of "ideas worth spreading," TED has created TEDx. TEDx is a program of local, self-organized events that bring people together to share a TED-like experience. At TEDx Mid-Atlantic, TED Talks video and live speakers will combine to spark deep discussion and connection in a small group. The event takes place on October 26-27 and the 2012 theme is "Be Fearless."
"Music is a vehicle that allows you to travel into the deepest human sentiments in completely foreign contexts but still find yourself there. For this reason, we have to set aside our fears and discomforts to really deal with the literary genius in hip-hop. This is what Words Liive is all about!" said Sage Salvo. "I'm confident the TEDx platform will be great for the continued spread of Words Liive."
Salvo is the creator of Words Liive: The Poetry of Hip-Hop Lecture Series, a literary arts fusion program in D.C. that has featured Grammy-nominated artists such as Maimouna Youssef and Carolyn Malachi. Commencing this year, Words Liive has been adopted by a select number of Washington D.C. area high schools as an ancillary creative writing program. As a Ph.D. Economics candidate, Gil Perkins (Sage Salvo) is a Professor at Howard University.
For more information about Sage Salvo's Words Liive TEDx presentation, visit http://beta.tedxmidatlantic.com/
About Sage Salvo
Sage Salvo is a Washington, D.C. native, Howard University Professor, featured poet/hip-hop artist, and creator of Words Liive. He is also a recurring selection to perform for the D.C. Annual Poetry Festival Honoring Gil Scott Heron at the Carter Barron. He has been selected to present his poetry for the U.S. State Department's Black History Program, and regularly performs and hosts at Bus Boys and Poets among other venues. Sage Salvo is also the mastermind artist behind the hip-hop mixtape 'Writes of Passage' which featured the DMV Anthem, 'DC Love Story.' He is currently recording his debut studio album, 'A Beautiful Rhyme' at Depth Charge Studios. Both recordings present his messages through spoken word and hip-hop music. Sage Salvo is available on his website: www.sagesalvo.com (http://www.sagesalvo.com/
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To those of us who celebrate christmas:
Hah...I know a lot of us here are too old to make Christmas lists (not me, i'm 14...wow sometimes it DOES pay to be young) but what do you really want for Christmas?
I want:
1. MP3 player
2. 3 cds
3. Gift Certificate to a music store
4. Pool Table (you have to have those things on your list that you know you won't get but the hope of getting it is nice)
5. Flight Simulator 2002
6. A small fridge for my room (my mom will never let me have that!)
What did you ask Santa for?


text:
New Tool to Control Moth Pests
This bulletin applies to avocado and citrus too.
DuPont Pioneer researchers have discovered a protein from a non-Bacillus thuringiensis (Bt) bacterium source that exhibits promise as an alternative means for controlling corn rootworm in North America and Europe. Science Magazine published the finding this week. "This research represents a breakthrough for addressing a major challenge in agriculture," said Neal Gutterson, vice president, Research & Development, DuPont Pioneer. "We have discovered a non-Bt protein that demonstrates insecticidal control of western corn rootworm with a new and different mode of action than Bt proteins currently used in transgenic products. This protein could be a critical component for managing corn rootworm in future corn seed product offerings. The work also suggests that bacteria other than Bt are alternative sources of insecticidal proteins for insect control trait development." An extremely destructive corn pest, corn rootworm larvae and adults can cause significant economic loss for growers. The current biotech approach for insect control sources proteins from Bt soil bacteria. Field-evolved insect resistance to certain Bt proteins has been observed in some geographies. Another Pioneer study related to non-Bt insect control, recently published in Scientific Reports, shows how RNA interference (RNAi) can be applied to control corn rootworm feeding damage. RNAi is a biologically occurring process that happens in the cells of plants, animals and people. By employing the RNAi process, a plant can protect itself by carrying instructions that precisely target specific proteins in pests. - See more at: https://www.morningagclips.com/discovery-of-potential-insect-control-traits/?utm_content=articles&utm_campaign=NLCampaign&utm_source=Newsletter&utm_term=newsletteredition&utm_medium=email#sthash.nF99oEWC.dpuf
Bring on the Changoes
Article out of this morning's Wall Street Journal. Apparently American consumers are going wild over knobbled carrots, weird apples and mis-shapen potatoes.
Consumers, we have a deal for you! Catfaced strawberry fruit and poorly pollinated blackberries we can deliver by the pallet. Step right up!
Seriously, this is something pretty intriguing.
'Non-GMO' milk label more about marketing, says UCCE expert
Clover Stornetta Farms of Petaluma will be adding non-GMO certification to its conventional milk in early 2017. The move upset organic and conventional farmers, as well as a few agriculture scientists, reported Tara Duggan in the San Francisco Chronicle.
The non-GMO designation means the milk comes from dairy cows who have been raised with no genetically engineered corn, soy or other products in their diets.
The article featured comments from Alison Van Eenennaam, UC Cooperative Extension specialist based at UC Davis. She said non-GMO animal feed crops have a larger ecological impact than genetically engineered versions because of their decreased resistance to disease and pests, and lower yields.
"We are really talking marketing here — developing a product line to differentiate it from a product that already does not contain GMOs," she said. "As a company they of course can develop whatever products they want and if they see a profitable market — then it is a good business decision."
Van Eenennaam said she is concerned that suggesting non-GMO milk is a safer or more environmentally sound product could have a chilling effect on agricultural science advances necessary to feed a world population set to hit 9 billion by 2050.
"We can keep taking technologies away from farmers by pandering to fearmongering around safe technologies — at the end of the day it just increases the environmental footprint of a glass of milk with no food safety benefit," she said.
A home garden can help reduce greenhouse gas emissions
A UC Santa Barbara study concluded that planting a home garden can cut carbon emissions to the atmosphere. However, if gardening isn't done right, it could actually contribute to greenhouse gas emissions, reported Nathanael Johnson on Grist.org.
The article looked at five factors that impacted greenhouse gas emissions in home gardens:
- Reduction of lawn area due to replacement by the garden
- Reduction of vegetables purchased from the grocery store
- Reduction in the amount of greywater sent to treatment facilities due to diversion to irrigate the garden
- Reduction in amount of household organic waste exported to treatment facilities due to home composting
- Organic household waste is composted for use in the garden
The abstract of the research article, written by David Cleveland, sustainable food systems professor in the Department of Geography, said:
"We found that (gardens) could reduce emissions by over 2 kg CO2e kg−1 vegetable, but that results were sensitive to the range of values for the key variables of yield and alternative methods for processing household organic waste."
In his Grist story, Johnson provided key points from the research that can help ensure the home garden is climate smart:
- The main reduction from gardening comes from diverting food waste from the landfill, where it rots and emits methane and nitrous oxide. Food waste must be properly composted to prevent the emissions.
- Planting a garden then forgetting about it ends up emitting more greenhouse gases than if you never started.
The article suggests that Californians contact their local UC Master Gardener program for assistance in properly managing a home vegetable garden. Johnson spoke to Kerrie Reid, the UC Cooperative Extension environmental horticulture advisor in San Joaquin County.
"Reid doesn't abandon her plants midway through summer, and she doesn't over-plant and then end up throwing out dozens of thigh-thick zucchinis," Johnson wrote. "Sure, when the cucumbers peak, there are more than she and her husband can eat, she confesses, but they share with their neighbors. The neighbors also come over to harvest herbs from the sidewalk."
The article said readers can find their own version of Reid by looking up a local UC Cooperative Extension Master Gardener program.
Modifying the Nutritional Guidelines for Nitrogen for the Strawberry Variety 'Monterey'
The question has come up more than a few times from industry participants on how to adjust nitrogen (N) inputs for strawberry varieties more productive and of larger plant size than Albion for which the original DRIS study was done.
Simple math says one could just increase simply N uptake estimate to cover the added fruit and bigger plant, so if Monterey produces 20% more fruit, and is that much larger a plant, one just adds 20% more nitrogen to the standard annual fertility program to make up the difference. However, as simple as this math may seem, it could quite possibly be incorrect, since it is not at all unknown that different strawberry varieties have variations in N content in the fruit and leaves.
The work to determine N content of Monterey compared to that of Albion was done over two samplings (one in early May, the other mid-July) of five fields of Albion and five fields of Monterey. We found that Monterey had marginally higher N concentrations in both the leaves (Table 1) and the fruit (Table 2) on both sample dates. An evaluation of plant size, without fruit, found that Monterey also ran about 20% larger than Albion from the five fields sampled.
From this information, we can say that N uptake is at least as high in Monterey as in Albion per unit of plant growth. That is to say, if a grower expects and has experienced 20-25% increases in fruit yield with Monterey over that of Albion, then the amount of N uptake to support that level of productivity will also be 20-25% higher than for Albion.
We need to be careful here however. This is not a call for growers of Monterey to automatically increase their N fertilizer additions by 25%. If a grower is finding his or her seasonal practices in the lower half of typical grower practice, then an increase in nitrogen application could be tested, but if a grower is already using a lot of N, say above 250 lbs per acre, then that might be enough to absorb the higher N requirement of Monterey.
Table 1: Nitrogen (N) concentrations in dry leaves
4-5 May
12-15 July
3.02 %
2.71 %
2.81 %
2.44 %
Table 2: Nitrogen (N) concentrations in dried fruit
4-5 May
12-15 July
1.28 %
1.06 %
1.22 %
0.93 %
Many thanks to the growers who participated in this study, and generously allowed me to tear plants out of their fields for the plant size sampling.


text: Editorial The Proposed National Carrier Read More Cover Story Maritime: A Sector In Comatose Read More Maritime How Sale of Nigerdock Ends Nigeria's Ship Building Dreams Read More Dakuku And The Challenges Of Maritime Administration In Nigeria For the past 29 years, when it was established as the apex maritime regulator, Nigerian Maritime Administration and Safety Agency (NIMASA), which rose from the ashes of the defunct National Maritime Authority (NMA), is still at the crossroads. The agency is... read more Nigerian Banks In Dilemma Over Bad Loans From Oil Groups As some energy companies that bought oilfields from oil majors in Nigeria plunged into trouble over unpaid loans, an Australia based Oil and Gas firm, Eland is making moves to start production in Nigeria this year from another field where it is confident of achieving... read more Stakeholders Seek Better Funding, For Nigerian Shippers' Council Stakeholders have urged the Federal Government to fund Nigerian Shippers Council (NSC) to enable its discharge its responsibility as the port economic regulator. They said that it would prevent the industry players to cut corner in the port industry. Also, they noted... read more Ship owners To Evade Transportation Minister, Rotimi Amaechi's Plot When the Minister of Transportation, Rotimi Amaechi directed the nation's ships owners to run under one umbrella, or queue up under one name, he never knew he was only helping to increase by one, the multiple body of professional associations. For without blinking... read more Importers Burden And Consumers Challenges As some government agencies made u-turn to participate in cargoes clearance at the seaports, consumers may face hard time. The Business Monitor investigation has revealed that cost of clearing goods has gone up, with consumers paying between 30 and 150 per cent,... read more NIMASA Spokesperson In List Of Top 100 PR Experts Nigerian Maritime Administration and Safety Agency (NIMASA), Deputy Director, Public Relations, Hajia Lami Tumaka has made the list of top 100 Public Relations experts globally in April, EvanCarmichael Public Relations has said. Tumaka is a recipient of the Maritime... read more Experts Link Huge Banks' Profit- It is an economy sabotage-CBN The Nigerian economy has kept on trudging on a thin line in the wake of global and local shocks and has curiously managing to produce stellar returns to players in some of its distressed quarters. This is most evident in the banking sector, where the... read more Customs Again Bans Movement Of Rice Through Land Borders Industry watchers have begun to assess the implication of the recent re-ban and new restriction on the movement of rice through the land borders, with some Nigerians highlighting that the reasons adduced for the new ban despite being laudable, nonetheless amounted to... read more Vessels Now Undergo Dry-docking Overseas How Sale of Nigerdock Ends Nigeria's Ship Building... read more Crude Oil Trade: Agitation No Longer On Vessels For Lifting, But Local Refining Captain Emmanuel Ihenacho is former minister of Interior. He is an active player in oil and maritime sectors. He owns an oil depot, Integrated oil ltd. He also own a shipping firm, Genesis Worldwide Shipping Company. In this interview with Business Monitor crew, he... read more Hope Rises For Revival Of Textile Industry…CBN moves to disburse N50b loan – Govt moves to fund textile industry with import levies – CBN moves to disburse N50b loan The Nigerian textile industry may soon receive another lifeline of N50billion for the revival of ailing textile factories. This time, the intervention fund is coming... read more Faces at the just concluded Maritime Seminar for Judges by the Nigerian Shippers Council Faces at the just concluded Maritime Seminar for Judges by the Nigerian Shippers Council read more


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Autumn is the ideal time of year to work in the garden: temperatures are mild and you can assess the results of your spring and summer plantings.

Not only do you need to decide which breeds you'd like to raise, you also have to consider where they're going to eat, sleep, play, poop, and how you're going to take care of them.

The Fremont movie theater in San Luis Obispo is a historic construction. With the decreased ... {"additionalClasses":""}]The Fremont movie theater , seen here in 2010, serves as an important venue for the San Luis ... Photography. When San Luis Obispo's Fremont movie theater opened its doors on Memorial Day 1942, the star-studded premiere drew ...
... all day. And while this isn't an essential item on the checklist , remembering to treat yourself to a glass of wine while you work ...
... tonight, mixing projected animation, electronic music and theater . [scald=23592:kl_image_original_context] "It's about ritual," ... mixing projected animation, electronic music and theater . While I haven't yet seen the performance, I think the same tension ...
The Watts Village Theater Company, the only arts organization that regularly produces live theater in Watts, speaks to the greater L.A. and U.S. community through ... Aviles-Rodriguez, Artistic Director of the Watts Village Theater CompanyWatts is a small community that sits on two square miles of ...
... and who teaches speech in the university's Department of Theater , serves as the teacher and advisor for the project. For the UCSB ... week, they perform, typically one time only, in a real theater in downtown Santa Barbara, and for an audience of friends, family, ...
... design (California Design: 1930-1965 - Living in a Modern Way) is a smart, encyclopedic treat. It illuminates some ... Times.) I gave a short talk on Sunday at LACMA's Bing Theater about " living in a modern way" in post-war Los Angeles, focusing on suburbanization ...
... Michaelson ("The Way I Am") at Cape Cinema, a 1930s movie theater in Cape Cod; classic rock-inspired indie band The Hold Steady at a ... since its inception in 2004. Initially a series of private living room concerts, the Artists Den has expanded to include unforgettable ...
... at the evolution of the Teatro Campesino (Farmworker's Theater ) from Chicano guerilla theater to a formal theatrical experience. ... wet Tuesday evening at Occidental College. In the outdoor theater "El Soldado Razo," a new acto by Teatro Campesino (Farmworker's ...
Ballot Brief
Is California in for a Shock?
"Trump just needs "one sane month" and he could well win."
California, Get Ready for President Trump
Youth Voices
Literary Riot: Giving a Voice to Immigrants' Struggles
Karla Gutierrez and Paola Gonzalez, an 18 and 17-year-old from Animo Inglewood Charter High School, perform an original poem that gives a voice to the struggles immigrants have and continue to face in America.
Literary Riot: Giving a Voice to Immigrants' Struggles


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- PR Newswire•7 days agoClearOne Awarded New Patent for Multipoint Videoconferencing Technology by the U.S. Patent and Trademark Office
SALT LAKE CITY, Sept. 20, 2016 /PRNewswire/ -- ClearOne (CLRO), a global provider of audio and visual communication solutions, announced today that it has been awarded a new patent involving ClearOne's videoconferencing technology. On August 30, 2016, the U.S. Patent and Trademark Office ("USPTO") issued United States Patent number 9,432,624 entitled, "Method for Improving an MCU's Performance Using Common Properties of a Video Codec Standard." This patent describes a way to significantly improve the performance of a Multipoint Control Unit (MCU) and relates to using a video stream manipulator as needed to scale or resize each video stream, encode the resulting video, and augment the encoded data with position information to allow video information to be positioned at a given location on a display as part of the decompression process.
- PR Newswire•12 days agoClearOne to Present at the Singular Research 11th Annual "Best of the Uncovered" Investment Conference
SALT LAKE CITY, Sept.15, 2016 /PRNewswire/ -- ClearOne , a global provider of audio and visual communications solutions, today announced that its executive management will present at the ...
- Capital Cube•last monthETF's with exposure to ClearOne, Inc. : August 16, 2016
Categories: ETFs Yahoo Finance Click here to see latest analysis ETF's with exposure to ClearOne, Inc. Here are 5 ETF's with the largest exposure to CLRO-US. Comparing the performance and risk of ClearOne, Inc. with the ETF's that have exposure to it gives us some ETF choices that could give us similar returns with lower volatility. Ticker Fund Name ... Read more (Read more...)
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carbon monoxide monitoring Companies serving Alaska
Current filtering criteriaYou can remove a filter by clicking on the x
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Environmental Sensors Company
based in Boca Raton, FLORIDA (USA)
Environmental Sensors Co. offers a complete line of analytical instruments for toxic chemical vapor detection and monitoring. ESC gas monitors are designed to monitor indoor air quality where varying amounts of the targeted gas are expected to be present. ESC gas monitors are often used for personal or area monitoring to protect employees` safety. All of ESC gas monitors ...
HORIBA Europe GmbH
based in Leichlingen, GERMANY
The HORIBA Group of worldwide companies provides an extensive array of instruments and systems for applications ranging from automotive R&D, process and environmental monitoring, in-vitro medical diagnostics, semiconductor manufacturing and metrology, to a broad range of scientific R&D and QC measurements. Proven quality and trustworthy performance have established ...
KWJ Engineering, Inc.
based in Newark, CALIFORNIA (USA)
KWJ Engineering Inc. is a California corporation dedicated to specialized gas detection applications in the safety field. KWJ Engineering Inc. is the premier designer and supplier worldwide of low-cost ozone sensing instruments. The Company was started in 1993 by Ken Johnson, after the sale of his previous company, GasTech, to Thermo Electron in 1992. Staffed by personnel ...
Armstrong Monitoring Corporation (AMC)
based in Ottawan, ONTARIO (CANADA)
As a leading manufacturer of gas detection and hazardous gas monitoring equipment, our commitment to ensuring safer environments, healthier air, and reduced environmental impact has helped forge our reputation as a trusted gas monitoring and detection solution provider with global reach. For over 30 years we have proudly helped our clients adapt to the growing demands of ...
AMETEK Land
based in Dronfield, UNITED KINGDOM
AMETEK Land (Land Instruments International) - Supporting the global industrial community for over 60 years with innovative and reliable products and solutions. AMETEK LAND are specialists in the design and manufacture of monitors and analysers for industrial infrared non-contact temperature measurement, combustion efficiency and environmental pollutant emissions. AMETEK ...
based in Chesterfield, MICHIGAN (USA)
Argus-Hazco offers an extensive line of industrial health, safety and environmental monitoring equipment, supplies and services. North American coverage is supported by eight offices in the United States and Canada to ensure that your job has the equipment and supplies you need when and where you need them. Our technicians, our sales reps and top management can speak with ...
Pioneer Air Systems
based in Wartburg, TENNESSEE (USA)
Pioneer Air Systems quickly established itself as the preferred design/build firm for air, gas and biogas dryers with an emphasis on specialized equipment. The founder, Sam Basseen, was widely regarded in the industry as the leader in innovative engineering solutions for specific drying problems. Now under new ownership, management continues this mantra of innovation and ...
Westech Industrial Ltd.
based in Calgary, ALBERTA (CANADA)
Westech Industrial Ltd. is a leading supplier of process control equipment and instrumentation to Canadian and international industries. Since 1966, we have developed a reputation as a source for quality solutions and products. As your analytical specialists, Westech provides quality products, engineered systems and service. Our vision at Westech Industrial is to be ...
Industrial Environmental Monitoring Instruments (IEM)
based in Worthington, OHIO (USA)
IEMI provides rental instruments, new and used sale instruments, equipment service and supplies for the industrial hygiene and environmental monitoring industries. Our focus is to provide the tools our customers need to provide their clients with a timely, cost effective, quality solution for a wide range of environmental and industrial hygiene projects.
Kore Technology Ltd
based in Ely, UNITED KINGDOM
Kore Technology Ltd. has been in business creating scientific instruments based on Time-of-Flight mass spectrometers since 1991. We have delivered over 200 analytical instruments to researchers around the world.Kore specialises in designing and building customised mass spectrometers, related components, and other vacuum-based equipment. We are able to offer instrument ...
EnviroLogek Technologies
based in Culver City, CALIFORNIA (USA)
Envirologek Technologies offers site investigation and remediation technologies for soil and groundwater cleanup. Products include bioremediation, surfactants, vapor extraction equipment, vapor condensation equipment, metals immobilization, soil gas sampling, non-purge groundwater sampling equipment, 3D Modeling, pumps and remediation equipment, aquifer with geophysics, ...
Spectrum Technologies, Inc
based in Aurora, ILLINOIS (USA)
Spectrum Technologies manufactures and distributes affordable, leading-edge measurement information technology to the agricultural market throughout the world. Founded in 1987 by Mike Thurow, Spectrum Technologies is headquartered in Aurora, IL.
based in Bibra Lake, AUSTRALIA
ECS has rapidly developed a reputation as one of Australia's foremost independent environmental consultancies, offering business and industry an extensive range of emission management services. Over the last ten years ECS has provided major industrial organisations and government departments across Australia with the highest quality environmental services dealing with ...
Enviro-Equipment, Inc.
based in Pineville, NORTH CAROLINA (USA)
Enviro-Equipment, Inc. (EEI), is staffed by experienced environmental professionals and we are committed to providing quality environmental rental equipment and products at reasonable rates. EEI sells and rents monitoring equipment & supplies for environmental air, water, and soil monitoring and assessment. We also sell new and used ground-water remediation systems.
Houston Analytical Systems Company
based in Houston, TEXAS (USA)
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CEMS Experts - a division of GK Associates, Inc.
based in Simi Valley, CALIFORNIA (USA)
For over 20 years, CEMS Experts has been providing turn-key CEMS solutions, consulting, and technical support services for the emissions compliance and process monitoring needs of our clients. Our customer base spans many industries including power generation, petro-chemical, cement, glass, forest products, landfills, municipal utilities, waste-energy, and many others. We ...
Environmental Equipment & Supply
based in Harrisburg, PENNSYLVANIA (USA)
Environmental Equipment & Supply , your one stop shop for environmental equipment sales, rentals, supplies, and service. We proudly represent the following; Grundfos Environmental Duty Pumps, RAE Systems Instruments, RKI Instruments, Solinst Groundwater Monitoring Products, Horiba Water Quality Instruments, ProActive 12 Volt Pumps, In-Situ Data Loggers, Hanna ...
EQUIPCO Rentals, Sales & Service
based in Concord, CALIFORNIA (USA)
Equipco provides rentals, sales, and service of environmental monitoring, sampling, and health and safety equipment. From PID`s to XRF analyzers, field pH meters to mulitparameter water quality probes, gas detectors to portable gas chromatographs, Equipco is dedicated to providing innovative technology and services that help solve your toughest problems in the field. ...
InnoTech Instrumentation Co., Ltd
based in Hong Kong, CHINA
InnoTech Instrumentation Co., Ltd (InnoTech) provides board range of environmental monitoring instruments and laboratory equipments.Environmental Monitoring Instruments:InnoTech represents numbers of leading suppliers such as Teledyne API, Tisch Environmental, RM Young, WTW, Millennium Instruments, Casella CEL, RAE Systems and Environmental Sensors, etc. Laboratory ...
Enviro-Tech Services
based in Martinez, CALIFORNIA (USA)
Enviro-Tech Services is your One-Stop Source for the premier sales, rental and repair of your Sampling Instruments and equipment used in environmental, geotechnical and remediation projects, including soil and groundwater monitoring, field equipment, and health and safety equipment. Enviro-Tech Services provides water sampling equipment & instruments, soil sampling ...


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Tuesday, May 10, 2016
Report: U.S. High School Graduation Rate Hits 82.3 Percent
Today's Philanthropy Digest is reporting that while the U.S. high school graduation rate rose to a record high 82.3 percent in 2014, the nation is not on track to reach the goal of achieving a 90 percent rate by 2020. That's according to an annual study from Civic Enterprises and the Everyone Graduates Center at John Hopkins University's School of Education.
Conducted in partnership with America's Promise Alliance and the Alliance for Excellent Education, the report from GradNation, 2016 Building a GradNation: Progress and Challenge in Raising High School Graduation Rates, found that while Iowa has achieved a 90 percent graduation rate and twenty other states are on track to do so by 2020, for the first time in four years the nation as a whole is not on track to meet the goal. According to the study, 2, 397 low-graduation-rate high schools -- defined under the Every Student Succeeds Act as those with at least a hundred students enrolled and an Adjusted Cohort Graduation Rate of 67 percent or lower -- enrolled a total of 1.2 million students nationwide, even as the number of large low-graduation-rate schools with at least three hundred students was halved from 2,000 to 1,000 between 2002 and 2014. In forty-one states, low-income students accounted for more than 40 percent of those enrolled in low-performing schools -- including twelve states where they made up more than 75 percent of the student body. African Americans and Latinos made up more than 40 percent of enrollment in low-graduation rate schools in fifteen and nine states, respectively.
The Digest continues:
The study also found that low-graduation-rate schools account for 7 percent of all district schools (and 41 percent of all low-graduation-rate schools), 30 percent of charter schools (26 percent), 57 percent of alternative schools (28 percent), and 87 percent of virtual schools (7 percent). The report recommends that policy makers set clear definitions and give graduation rates the weight they deserve in ESSA; require all states to report extended-year graduation rates in addition to four-year grad rates; create evidence-based plans to improve low-graduation-rate high schools; and ensure that alternative and virtual schools are included in state accountability and improvement systems.
"As the report points out, raising the graduation rate to 90 percent would require graduating an additional 285,000 students," said America's Promise Alliance president and CEO John Gomperts. "Putting it that way makes the goal appear that much more attainable. But to graduate this additional number of students equitably, the nation will have to focus on getting significantly more low-income students, students of color, students with disabilities, English-language learners, and homeless youth on track to earning a diploma. Persistence is key."
Needless to say, the government -- federal, state and local -- will have to allocate more tax dollars to education, to ensuring that the facilities and personnel are available to guide these students towards earning their graduation diplomas.
May 10, 2016 in Current Affairs, In the News, Studies and Reports | Permalink | Comments (0)
Thursday, April 28, 2016
Prince Will Live On In Trust and Estate Classes Everywhere...
Prince will no doubt have many legacies - musical and otherwise. One can only hope that his philanthropic legacy will be one of them.
During his lifetime, Price quietly supported any number of charitable organizations, mostly in the areas of education, urban renewal and the environment. I, for one, did not know that he was once named one of PETA's sexiest vegetarians. The general consensus appeared to be that he would have supported at death many of the charitable organizations and causes he supported during his lifetime.
Sadly, it appears that the tragedy of Prince's early death may now be compounded by the fact that he may have died intestate. According to news reports, his sister filed a petition for administration without a will. This is likely to cause difficulties because Prince had no direct heirs or ancestors, leaving a number of siblings and half-siblings. In addition, his estate is likely made up a significant amount of difficult to manage and difficult to value intellectual property assets, including unpublished music. Of course, this also means that to the extent Prince intended to benefit charitable causes through his estate, those charities may be out of luck if bulk of his assets pass through intestate succession.
I hope that Prince's estate does not devolve into another sad case study for estate and charitable planners everywhere.
April 28, 2016 in Current Affairs, In the News | Permalink | Comments (0)
Friday, April 22, 2016
Professors Sue Association Over Israel Boycott
A handful of professors have sued their professional society, claiming that the association's boycott of Israel exceeds the organization's mission under its charter. According to the Complaint, the American Studies Association's constitution says:
The object of the association shall be the promotion of the study of American culture through the encouragement of research, teaching, publication, the strengthening of relations among persons and institutions in this country and abroad devoted to such studies, and the broadening of knowledge among the general public about American culture in all its diversity and complexity.
In 2013, the association adopted a resolution boycotting "Israeli academic institutions." The plaintiffs are current or former association members who disagree with the boycott. In addition to a procedural complaint about the way the vote was held, the plaintiffs argue that the decision to boycott Israel exceeds the purposes of the organization under their charter since it does not further the scholarly objective of the association (breach of fiduciary duty and ultra vires action). (You may recall a similar dispute about this organization arose in 2014, when a professor challenged the organization's tax-exempt status--a challenge John Colombo predicted on this blog was going nowhere fast.)
h/t: Volokh Conspiracy via Jonathan Adler (@jadler1969)
From the perspective of nonprofit law, it will be interesting to see what level of judicial deference gets applied to the board's decision: does Business Judgment Rule apply or is it a more searching review? And would plaintiffs' argument pass either of these standards?
My quick take is that this suit seems like a stretch. To begin, the boycott causes the association to NOT do something (i.e., decline to engage with one nation's academics), and I don't think I've ever seen a nonprofit successfully sued for not engaging in some programmatic activity or with some set of prospective clients, even if it is selective, arbitrary, or policy-driven. Also, food banks decline to buy from producers who don't use environmentally-friendly methods; housing organizations decline to contract with organizations that don't have certain personnel policies. It's hard for me to imagine any of these purchasing decisions being successfully challenged in court on the grounds that they exceed the organization's mission.
Second, judicial review without deference in this case would essentially ask a Court to override the judgment of a group of scholars on what types of activities further their scholarly mission, which I suspect most courts are ill-suited and reluctant to do. Moreover, judicial involvement here could set a precedent of second-guessing nonprofits when they wade into policy disputes or controversial areas, which would undercut the independence of the nonprofit sector. The mere fact that there is passionate disagreement on the issue suggests it is better to be hashed out by nonprofits within the confines of their organizations without courts getting involved. (I'm reminded of the Supreme Court's admonition in Boy Scouts v. Dale, when a lot of people (including me) couldn't understand how excluding gay scoutleaders furthered the organization's mission, yet the Supreme Court heavily deferred to the organization's judgment in the process of concluding that the organization had a constitutional exemption from state laws. If deference is warranted in a constitutional case, then surely it is warranted under usual corporation law principles.)
Finally, while there is often a compelling argument for keeping nonprofits close to their mission, the need for judicial involvement here is minimal. Exit is cheap and easy for association members who don't like the direction of the organization. There's no forced membership, as in a union or Home Owners Association. Nor are monitoring costs excessively high, as might be the case for a financial donor contributing to a social service charity. Nor is there a huge stockpile of donated money being held in trust for past donors and future beneficiaries. With the ample opportunities of voice (voting) and exit (quitting), the policy argument for courts treating this as a reviewable decision is relatively weak.
This case seems like a tough sell under the usual standards of nonprofit corporation law. I wouldn't have voted the way that the Association did, but a main reason we have the nonprofit sector is to let people freely associate themselves, without me or anyone else agreeing with their choices. I don't think the burden has been met that this association has departed enough from its charter to warrant judicial override.
Readers, what do you think? Does this case state a claim for ultra vires or breach of a fiduciary duty? Should courts review associations' actions in cases like this?
April 22, 2016 in Current Affairs, State – Judicial | Permalink | Comments (0)
Monday, April 11, 2016
Happy National Volunteer Week! Here's the grim legal side of altruistic labor
Happy National Volunteer Week! We know that volunteering can do lots of good, but what about when volunteering goes bad? Volunteer law is one of my primary scholarly interests, and in honor of the millions of Americans who volunteer each year, below are just a few of the ways that law deals with volunteering disasters. (But don't be deterred! Volunteers live longer, happier lives, and these problems probably won't happen to you or your organization.)
Volunteer Liability: Who gets sued when a volunteer commits a tort? The Federal Volunteer Protection Act provides a low level of immunity—with lots of exceptions and caveats—to volunteers for simple negligence. (Ask yourself whether regulation of unpaid labor fits within Congress's power under the commerce clause.) Some states also offer immunity of different flavors. Iowa immunizes volunteers for almost anything they do within the scope of their employment. Vermont immunizes volunteer librarians. (?!) Ohio just enacted a law immunizing volunteer architects. (Why architects? No idea. Underworked lobbyists, possibly.)
Fortunately, volunteers are rarely sued, and most suits involve intentional torts or accidents while driving (covered by insurance). (So, please don't sue me.)
Organizational liability: Organizations are liable for the acts of their agents under common law master-servant principles. This applies to employees and volunteers alike. But volunteers often interact with organizations in less formal ways than employees, and not always as simple to determine scope of "employment." Notably, immunity for the volunteer does NOT immunize the organization, making charities the prime defendant when suit is brought. Which, again, is fortunately pretty rare, especially for your small, community-based charity.
Volunteer Discrimination: Employers can't discriminate against employees on race, sex, religion, disability, and other protected characteristics. Sometimes, but not often, these laws also protect volunteers. (In fact, there is a circuit split about whether unpaid workers are covered under federal employee anti-discrimination laws.) Still, even if anti-discrimination isn't the law, be nice to your volunteers. It's the right thing to do.
Volunteers and Minimum Wage: One of the least settled areas of law involves application of minimum wage laws to volunteers. Cases are all over the place on this, and challenges involving unpaid interns and student-athletes add layers of confusion to the tests for charitable volunteers. Department of Labor has issued various informal "guidance" (read: no Chevron deference) on the topic of unpaid workers, but their positions are rejected by courts as often as they are upheld. Nevertheless, it would be pretty weird if your organization violated minimum wage laws by allowing someone to volunteer for your charity. (Not legal advice: just common sense.) One caveat is that a paid employee of your nonprofit can't "volunteer" for your organization performing the same type of services as would normally be paid to perform. (Note that the linked regulation only applies to government, but Department of Labor applies same rationale to nonprofits).
Much, much more could be said, which is why this is a fun area in which to write (not to mention volunteering as a rewarding personal pastime). Happy National Volunteer Week everyone!
April 11, 2016 in Current Affairs, Federal – Executive, Federal – Legislative | Permalink | Comments (0)
Wednesday, March 9, 2016
Zoning Violations and Tax-Exempt Status
When does an alleged zoning violation justify automatic removal of a property's tax-exempt status? New York State Supreme Court --Appellate Division, Second Department, recently had the opportunity to review the issue.
In Community Assn., Inc. v. Town of Ramapo, 2016 NY Slip Op 01458, 2nd Dept 3-2-16, the Second Department, reversing the trial court, determined that an alleged violation, for which the property owner had never been cited, did not justify the automatic removal of the property's tax-exempt status. The property had been tax-exempt for years as low-income property. The court found that the alleged zoning violation -- that the property owner had more than two residential apartments -- was not incompatible with the tax-exempt use. Therefore, the court held, the alleged zoning violation could not justify automatic removal of the tax-exempt status. Said the court:
[E]ven assuming that a zoning violation had been sufficiently established, the defendants have failed to articulate why such a violation, under the particular circumstances presented, should result in loss of the plaintiff's tax exemption. Not all violations of law automatically result in the loss of a tax exemption ... . 'The concern of the taxing authority is not with the observance or non-observance by plaintiff of regulatory provisions relating to a specific building, but to the use to which the real property as an entity is or is intended to be devoted' ... . This is not a case in which the applicable zoning regulation is incompatible with the occupant's tax-exempt use ... . In such cases, the rationale for denying the tax exemption is simple and clear, as compliance with both the tax-exempt use and the zoning regulation is impossible. Here, by contrast, the tax-exempt use of providing residential housing to low-income tenants is consonant with the property's permitted use as a two-family dwelling. Under these circumstances, the defendants have failed to establish, prima facie, that the nature of the alleged violation (i.e., that the plaintiff had more than two residential apartments) can serve as a valid legal basis for denying the property tax exemption ...".
So to answer the question with which we started, When does a zoning violation justify automatic removal of a property's tax-exempt status? New York's Second Department is clear: When the applicable zoning regulation is incompatible with the property occupant's tax-exempt use.
March 9, 2016 in Current Affairs, In the News, Other, State – Judicial | Permalink | Comments (1)
Tuesday, March 8, 2016
NonProfit times: Clinton Tax Plan Supports Charitable Deduction
The NonProfit Times is reporting that under a tax proposal put forth by Democratic presidential hopeful Hillary Clinton, the charitable deduction would be exempt from a 28-percent deduction cap and the estate tax exclusion would return to 2009 levels.
The report is based on an analysis conducted by the Tax Policy Center (TPC). TPC is a joint project of the Urban Institute and the Brookings Institution.
According to the Times:
The tax benefit from specified deductions and exclusions would be limited to 28 percent. The cap would apply to all itemized deductions except charitable contributions but would reduce the value of deductions and exclusions for taxpayers in the 33 percent and higher tax brackets.
The proposals also would permanently reduce the tax threshold for estate taxes to $3.5 million ($7 million for married couples) with no adjustment for inflation, increase the top tax rate to 45 percent, and set the lifetime gift tax exemption at $1 million. In 2015, the basic exclusion for the estate tax is $5.45 million and Clinton's plan would return it back to 2009 levels.
The Times further reports that the Association of Fundraising Professionals (AFP) and the Alliance for Charitable Reform (ACR) have both come out in support of Clinton's proposal.
March 8, 2016 in Current Affairs, In the News | Permalink | Comments (0)
Tuesday, February 23, 2016
Ohio Restricts Government Funding to Planned Parenthood Affiliates
This weekend, Ohio joined the group of states that have "defunded" Planned Parenthood. Ohio's bill follows the model used by other states, and bans certain funding to go to any organization or affiliate that performs or promotes elective abortions. (Before the bill, there was no government funding of elective abortions.) "Affiliate" means any organization that shares common ownership or control, has a franchise agreement, or shares a trademark or brand name. Under this bill, an independently incorporated organization that, for example, licenses the Planned Parenthood logo would be precluded from participating in funding, even if it does not perform or promote elective abortions. Ohio's restrictions apply to several specific programs, including the Violence Against Women Act and the Breast and Cervical Cancer Mortality Prevention Act.
Against my better judgment, I'm wading into these treacherous waters because these bills pose interesting legal and theoretical issues about the ability of government condition the receipt of funding to nonprofits based on disagreement with the organizations' ideology.
February 23, 2016 in Current Affairs, State – Executive, State – Legislative | Permalink | Comments (0)
Monday, February 22, 2016
Pigs, Get Ready to Fly - The Multistate Registration Filing Portal Steps Closer to Becoming Reality
If you've ever been involved in helping a charity comply with the various state solicitation registration requirements, then somewhere between swearing and tearing your hair out I'm sure you thought, "There has to be a better way!" Shake your fist at the sky in despair no more! It is with unbounded joy that I share part of a note I received from Bob Carlson of the Missouri Attorney's General Office, who has been actively involved for some time with NAAG and NASCO's efforts to develop a simplified filing process. And lo...
The Multistate Registration Filing Portal, Inc. has released our Request for Information (RFI) regarding a Single Internet Registration Portal. ... The RFI has been posted at http://mrfpinc.org/rfi/. We welcome all comments and look forward to robust response to the RFI. We also invite you to share it with anyone you believe may be interested.
The MRFP will host a conference call on March 15, 2016 from 3:00 p.m. – 4:30 p.m. EST to provide additional background information and answer questions from the public about the registration process. Dial-in: (800) 232-9745; PIN: 3232959. Charities, their registration services providers, and any other interested parties are welcome to participate. ...
The RFI will remain open until April 1, 2016.... Our one-page project summary is still available at http://mrfpinc.org/project-overview/
Seriously awesome work, Bob and everyone involved with this process. I am sure I speak for lots of folks when I say that we can't wait to see this become a reality!
February 22, 2016 in Current Affairs, In the News, State – Executive, Web/Tech | Permalink | Comments (0)
Friday, February 19, 2016
City of San Antonio to Privatize Visitors Bureau by Creating New Nonprofit
The San Antonio City Council plans to privatize its Convention & Visitors Bureau by creating a new nonprofit to house the operations currently conducted by a governmental agency. The plan is that this restructuring will allow the CVB to increase its budget by leveraging additional funding sources from the private sector (including "corporate sponsors, memberships, partnerships and advertising dollars"), which would allow it to be more competitive in its spending relative to other Texas cities.
According to press reports, the Council has not yet finalized the structure of the governing board. Options include having representatives of the council and the mayor's office sit on the board alongside representatives from the tourism and business community, and/or having board members voted upon by the city council. Although having publicly-appointed and publicly–affiliated board members running a nominal nonprofit is hardly unique to San Antonio, these public-private nonprofit hybrids don't fit neatly into either public or nonprofit legal regimes. As a result, it is often unclear whether quasi-governmental organizations must comply with state public record laws, which vary from state to state. (See, for example, the Texas Supreme Court's 2015 decision regarding the Greater Houston Partnership.)
Moreover, what are the specific fiduciary obligations of board members who are city council members, or who are appointed (and, in many cases, removable by) city councils or mayors? One easy answer might be that all nonprofit directors share identical fiduciary duties to the organization; however, expecting city councilmembers and their representatives to abandon their political perspectives may not be realistic, and arguably would run counter to the very purpose of structuring the board to include city councilmembers. One solution would be for the City to clarify these rules through the process of creating the organization.
-Joseph Mead
PS I'm new to the blog, and thrilled to be joining such a great line-up. I'm in my second year of academia as an Assistant Professor at Cleveland State University, where I have the fortune of holding a joint appointment with the Cleveland-Marshall College of Law and with the nonprofit management and public administration programs at the Maxine Goodman Levin College of Urban Affairs. My research interests include legal issues of volunteering, questions of board governance, and Constitutional rights of nonprofits, with a particular attention to how legal rules change behavior of nonprofit actors. I also continue to practice law from time to time, advising nonprofits and litigating matters pro bono. I'm happy to be on the team.
February 19, 2016 in Current Affairs, In the News, State – Legislative | Permalink | Comments (0)
Saturday, January 9, 2016
First 2016 Issue of Nonprofit Advocacy Matters Previews Challenges for Year
The first issue of 2016 of the National Council of Nonprofits' Nonprofit Advocacy Matters previews legal and policy issues expected to take center stage in 2016. Key topics include the expanding efforts to impose PILOTs by local governments, challenges to state charity property tax exemptions, pressures created by state fiscal weakness, regulations threatening the independence of the nonprofit sector in various ways, and reform of government-nonprofit contracting and grant-making.
January 9, 2016 in Current Affairs | Permalink | Comments (0)
Friday, January 8, 2016
Don't Let the Headlines Mislead You on the Reported Endorsement of Hillary Clinton by "Planned Parenthood"
Across the country this morning, millions awoke to news source headlines proclaiming that presidential hopeful Hillary Clinton is receiving the endorsement of "Planned Parenthood." The prime exhibit is the headline for the story appearing in today's New York Times. The print edition reads, "Planned Parenthood Gives First Primary Endorsement in Its 100 Years to Clinton," and the online version of the Times story reads, "Planned Parenthood, in Its First Primary Endorsement, Backs Hillary Clinton." The story in the latter version opens with these words: "Planned Parenthood, which has become an ideological minefield in the 2016 presidential election, said Thursday that it would endorse Hillary Clinton — its first endorsement in a presidential primary in the nonprofit's 100-year existence." Stories in some other major news sources lead with similar language. See, for example, the stories published by ABC News and CNN.
Although its headline is also misleading, the story appearing in the Washington Post actually begins with what appears to be the accurate factual account: "The political arm of Planned Parenthood will endorse Hillary Clinton in New Hampshire on Sunday, a Clinton campaign official confirmed." And therein lies the critical distinction. As the New York Times piece eventually reports, the endorsement is being "technically made through the nonprofit's advocacy arm, the Planned Parenthood Action Fund."
"Technically made," indeed. As exempt organization lawyers are well aware, the identity of the entity that supports or opposes a United States presidential candidate matters greatly. Planned Parenthood Federation of America, Inc. – the health care service-provider at the center of recent controversies over whether it should receive federal funds in the wake of allegations that it has profited from transactions in fetal tissue – is a tax-exempt charitable organization described in section 501(c)(3) of the Internal Revenue Code. As such, to comply with the requirements for federal income tax exemption, Planned Parenthood must "not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office." Planned Parenthood's political affiliate is not bound by the section 501(c)(3) limitations.
The reporting of the Clinton endorsement highlights the degree to which, in the minds of many, including journalists, these rules are just "technical" distinctions. But the distinctions are of enormous importance. Consider the pastor of a local church who wants to express a political voice on politics. The pastor is free to do so in appropriate contexts, without having his viewpoint attributed to the legal entity which is the church. Cecile Richards may do the same, individually or on behalf of a political action organization, without having her statements attributed to the charity.
Of course, the reporting of the Clinton endorsement raises the issue that the Planned Parenthood brand is now being used to influence a presidential election, reportedly the first time it has ever been so employed during the primary election stage. The manner in which major media outlets are reporting the endorsement tends to magnify the impact of this brand on the endorsement itself. But a similar point may be made whenever a prominent personality associated with a tax-exempt charity endorses or opposes a candidate. Such a person is free under current law to identify herself by reference to her position with the charity, as long as she is not speaking on behalf of the charity. In each case, a charity's reputational capital has to some extent been appropriated, either by referring to the charity's name, or by using a similar-sounding name.
January 8, 2016 in Current Affairs | Permalink | Comments (0)
Thursday, December 17, 2015
Star Wars, Pedagogy, and You
Every year in my Nonprofits class, in lieu of a standard exam, I give my students a project: take a hypothetical charitable client through the organizational stages of state law creation and preparation of the Form 1023. Typically, I give my students a client based on superheroes, comic books, movies, etc. I do this for a number of reasons - it provides a rich back drop of characters and info for those who wish to use it (but they need not); it engages some students that are often unengaged; it makes reading 20 Forms 1023 that much more bearable; and most importantly, it teaches students to think about clients as they are and to apply general principles of law to even the most outlandish situations. So maybe Charles Xavier isn't coming into your office to form a mutants' rights organizations any time soon, but the issues of politics, lobbying and advocacy remain the same. Clients are clients, the law is the law, and you just never know what will come through the office door.
I really wanted to do a church this year. With all the news around the Satanic Temple and abortion, the Indiana pot church, and the renewed focus on what is a bona fide religious belief brought to you courtesy of Hobby Lobby, I thought the timing was perfect. Trying to find a church was rather difficult, however, as you want something robust enough to be engaging as a teaching tool but you also have to tread pretty lightly around the topic. I toyed with Apocalypse and the Four Horsemen of X-Men fame, but thought it might be too obscure. The pot church was taken.
So, in honor of The Force Awakens, this year my class formed the First Church of the Jedi Knights in America. Many kudos to my colleague Atiba Ellis (go check him out at the Race and the Law Prof Blog) who appeared in class in full Jedi robe as Mace Windu, Jr., the organizer of the First Church, available for student interrogation. As with every project, it had fits and starts. For example, the class soon discovered that the West Virginia Constitution prohibits churches from organizing in corporate form. Who knew? Most shockingly, I had students who hadn't yet seen Star Wars... oh, the humanity!
Life imitates art. Some of you may know that there are actual Jedi Churches in the U.K. especially, so this particular fact pattern wasn't quite as far from reality as say, dealing with the corporate governance issues that arise when members of your board morph into evil lizards (I'm looking at you, Doc Connors!) in that after the final project was done, one of my students emailed me the following article from The Telegraph:
Jedi Church Says New Star Wars Film Leading to a Boom in Followers
So who knows? Maybe one of my student really will represent Mace Windu, Jr. one day....
December 17, 2015 in Current Affairs, Religion | Permalink | Comments (0)
Wednesday, December 16, 2015
Why Are You Reading This? Star Wars, People!
In honor of Star Wars Day 2015, I'm linking to this article from the Tax Foundation, which clarifies that but for taxes, we wouldn't have the entire Star Wars series, thus proving what I tell my students... tax is, indeed, everywhere....
Linking two things I love, cosplay and charities (I'm a really big nerd) ... may I introduce you to one of my favorite things, the 501st Legion, helping a charity event near you (who said all Stormtroopers are on the Dark Side!)
Now, get in costume, get in line, and may the Force be with you!
(and for the love of all that is the Light Side of the Force, no spoilers!)
December 16, 2015 in Current Affairs | Permalink | Comments (0)
Monday, December 14, 2015
Getting the Vapors Over the Chan-Zuckerberg Initiative LLC
There's been an awful lot of pearl clutching going on out there in the media about the Chan-Zuckerberg Initiative, now famously known to be organized as a Delaware Limited Liability Company (LLC - not limited liability corporation, media folks! And yes, it makes a difference.) The December 11th Chronicle on Philanthropy update, which I get in my email, had not one but TWO opinion pieces on it. Personally, I don't quite get all the drama, but I have three working theories, none of which are mutually exclusive. ( I do have to put one caveat out there - my comments are based on the structure as I understand it from media reports, which may or may not be reliable.)
- Tax Deduction? We Don't Need No Stinkin' Tax Deduction. So the first line of attack appears to be that it's all a big tax scam - they get the deduction but they give nothing to charity. As far as I can tell, however (and sort of confirmed in a non-technical way by Zuckerberg himself) is that the LLC is, not surprisingly, not a tax-exempt entity. As a result, the C-Zs won't get an income deduction for funding the LLC; an income tax charitable deduction might pass through to them if and when the LLC actually makes a contribution to a recognized, qualified charity. Which makes it no different than any other for-profit business out there that makes contributions to charity - albeit with way more fanfare and more decimal places at stake.
So maybe all of it is just a fundamental misunderstanding of the tax implications of the LLC? If the notion is that the tax-paying public has a right to certain expectation of a charitable endeavor as a condition of tax exemption, then that notion is misplaced here - at least with respect to the federal charitable income tax deduction and/or tax-exemption from the income tax. I've seen some speculation that there may be some estate and gift planning going on here - but there is a great deal of speculation on that and even so, what makes that any different than any other wealthy person out there? I've also seen reference to evading California income taxes - not sure on that one, but it seems unlikely from my rudimentary knowledge of the California income tax. Would love to hear from anyone from CA with thoughts on that issue.
One set of taxes the Initiative is most certainly dodging is the private foundation excise taxes, which generally were designed to make sure that assets for which a charitable income tax deduction is granted are used for those charitable purposes. It hardly seems surprising that the private foundation excise taxes don't apply to a for-profit entity, for which no charitable income tax deduction has been granted.
2. Let The Eat Charitable Cake. My second theory is a concern over philanthropic oligarchy - in the US, a concern that goes back (at least) to the creation of the first large private foundations during the Industrial Revolution era. If you've read the legislative history to the private foundation excise taxes, one of the repeated themes is an anti-trust type concern (not surprising, I suppose) - the ultra wealthy concentrating and controlling wealth not only in the business sector, but in charitable vehicles as well. I couldn't help but hear the echos of the Patman hearings and reports (which formed much of the basis for the passage of chapter 42) in the criticisms of C-Z. Some also cite to Zuckerberg's recent and widely-criticized foray into donor controlled philanthropic experimentation in the form of the Newark school system. In the Jacobin article linked at the beginning of this paragraph, the author notes, "People like Zuckerberg and Gates are unelected and unaccountable to anyone and face few, if any, repercussions for the negative consequences of their social experiments." In my mind, these concerns undergird the suggestions of Pablo Eisenberg in his editorial in the Chronicle of Philanthropy, which suggests that the C-Z Initiative ought to make public reports, have an independent board, and champion issues of poverty. As Eisenberg states, "The overwhelming majority of superwealthy donors who have signed the giving pledge do not give much, if any, of their money to fight poverty or help marginalized citizens, the neediest nonprofits, or advocacy organizations. Despite what they often claim, tech billionaires are not giving money that disrupts the status quo."
I'm struggling with the question of why? If this is a private enterprise not subsidized by public funds through the charitable deduction, what standing do we have as a society to demand such things? If the entity is not itself charitable as a legal matter, then... so what? Which raises the final question...
3. Or Maybe, We Just Don't Know What Charity Is Any More...? Fundamentally, I really think this is about our fundamental notions of charity as a society. In the initial letter to his daughter announcing the pledge to the initiative, the C-Zs stated...
December 14, 2015 in Current Affairs | Permalink | Comments (0)
Friday, December 4, 2015
Chan Zuckerberg LLC Discussion at the Business Law Prof Blog
Just wanted to jump in today to link this post (Back Off the Chan Zuckerbergs and Their Limited Liability Company (NOT Corporation)) from my WVU colleague Josh Fershee, who blogs at our sister site, the Business Law Prof Blog. There is a lot of discussion (and misinformation) out there about the Chan Zuckerberg Charitable LLC structure, and I thought there were some interesting views over there from our business entity friends.
See you next week! Happy finals! EWW
December 4, 2015 in Current Affairs | Permalink | Comments (1)
Wednesday, November 11, 2015
Thanks to Our Veterans
In honor of Veterans' Day, I am simply going to link to this CNBC post on its suggestions for the Top Ten Charities for Veterans. Of course, I have no doubt there are other worthy organizations out there - - feel free to mention yours in the comments. In any event, thank you to all of our vets for your service and sacrifice.
November 11, 2015 in Current Affairs, In the News | Permalink | Comments (0)
Wednesday, September 23, 2015
Breaking News! Final Regs on Equivalency Determinations
Good morning all! I just got an alert in my mailbox that Treasury has issued final regulations on equivalency determinations - you may all recall the proposed regulations that were issued in 2012.
I'm in the process of printing out the final regs and comparing them to the proposed regs, so I'll update the post later today. Bloomberg BNA's blurb on it says that the final regulations "incorporate the thrust of" the 2012 rules. I'll try to get some links up as soon as I can find them in a non-subscription database, although I know you can get them in both Bloomberg BNA and Tax Analyst already if you have access. Citation is T.D. 9740, RIN 1545-BL23.
Update at 6:30 p.m., 9/23/2015
I've not gotten all the way through the final regs to give you all a complete summary, but I wanted to mention a few highlights from the preamble:
- It appears that the Regulations expand the definition of "qualified tax practitioner" for purposes of who can make equivalency determinations that can be relied upon in good faith.
- The Regulations appear to scale back the ability of a charity to rely on a good faith affidavit as the sole means of making an equivalency determination. Briefly, it appears that you can rely on the information in good faith, but there needs to be an additional showing that the evaluation of the data and the equivalency determination based on that data occurred in a manner that demonstrates a knowledge of US tax law. In theory, anyway, there are more qualified tax practitioners (including folks that may be in house at the foundation) to help with such a determination, so it shouldn't (in theory again) be a significant bar to international grant making.
- Some clarification on how long you can rely on written advice, which looks like (a) so long as there is no change in the law or otherwise for most things, except (b) two years for public charity determinations based on financials.
- It looks like there may be limited opportunity to share equivalency determinations, but it can't be foundation to foundation - it may be that the first foundation has to authorize the release of that information to a second foundation from its qualified tax practitioner because only there would there be reasonable reliance. So not quite the equivalency determination banking that the sector wanted, but it may be a step in that direction.
- Looks like donor advised funds can use these rules, at least for now, for purposes of compliance with Section 4966(d)(4).
September 23, 2015 in Current Affairs, Federal – Executive, International | Permalink | Comments (0)
Friday, September 18, 2015
Carnegie Hall's Board Chair Will Step Down
Today's news cycle features developments in the dispute over the governance of Carnegie Hall. According to the New York Times, Ronald Perelman, who just this year accepted his position as Chairman of Carnegie's Board, told his fellow trustees at a meeting yesterday that he would leave the Chair role next month, rather than seek re-election. His announced departure is tied to his concerns that Carnegie Hall's governance practices are legally suspect, and that these concerns have not been adequately addressed. Says the Times:
The climax came on Thursday afternoon at a joint meeting of the board's executive and audit committees, when Mr. Perelman told his fellow trustees that he believed some of the laws governing nonprofits were not being followed at Carnegie and expressed frustration that no investigation into his concerns had been initiated, according to someone familiar with the proceedings, who was granted anonymity to describe what happened at a confidential meeting.
Mr. Perelman criticized board members for placing "a premium on avoiding tension and disagreement," the person said, and told them that while he would serve out his term, he would not run for re-election as chairman at the board meeting next month. The board then agreed to hire a lawyer to examine his concerns, which involved how Carnegie vetted what Mr. Perelman called "related-party transactions" in looking at deals that posed potential conflicts of interest.
The Times further reports that one member of Carnegie's Board speculated that Mr. Perelman would not likely have been re-elected as Chair, and that "the trustees had felt blindsided this summer" when Mr. Perelman briefly suspended Carnegie's executive and artistic director, Clive Gillinson. The same board member reportedly voiced that the board did not share Perelman's view that Carnegie had governance or transparency problems, but that the board would investigate the matters raised.
September 18, 2015 in Current Affairs | Permalink | Comments (0)
Thursday, September 17, 2015
GAO Report on American Red Cross Released; Federal Legislation Proposed
NPR reports that the "American Red Cross is facing new criticism today as government investigators and a congressman call for independent oversight over the long-venerated charity." NPR explains that Representative Bennie Thompson has introduced a bill called the American Red Cross Sunshine Act on the heels of the release of a report by the United States Government Accountability Office ("GAO") that examined the charity's operations. The GAO report, says NPR, "finds oversight of the charity lacking and recommends that Congress find a way to fill the gap."
The "Conclusions" section of the GAO report states as follows:
The nation's disaster response system relies to a significant extent on the nonprofit sector, which harnesses the public's generosity to provide funding for disaster response and recovery efforts. This approach can support the nation's efforts to assist disaster victims, but it also has limited accountability for disaster assistance. The Red Cross, the organization most responsible for providing shelter and other mass care services to disaster victims, exemplifies this tension. It has been designated by law as an instrumentality of the United States and has a critical, formalized role in coordinating and providing disaster response services across the nation. At the same time it remains a nonprofit organization that generally makes its own decisions about what services to provide. This reliance on an independent organization can be effective if government and the donating public have confidence that [the] Red Cross is providing the services that are most needed in an effective and efficient manner. Further, in disasters in which the federal government is involved, the extent and effectiveness of the Red Cross's activities could have a direct impact on the nature and scope of the federal government's activities.
With regard to oversight, while the Red Cross has some internal evaluation processes in place, such as after action reviews and surveys of state emergency managers and other stakeholders, Red Cross officials told us that the results of their internal evaluations are typically not made available to the general public. The absence of regular, external evaluations of its disaster services that are publicly disseminated could affect the confidence of both the donating public and the federal agencies that rely on the Red Cross. This is especially true in light of questions raised by the federal government and others in recent years about the organization's performance in disasters. Given the Red Cross's status as an instrumentality of the United States and the critical responsibilities assigned to it by its federal charter and by federal policies, the federal government has a clear stake and role in ensuring that proper oversight takes place.
In a section entitled "Matters for Congressional Consideration," the GAO report further recommends legislative action:
To maintain governmental and public confidence in the Red Cross, Congress should consider establishing a federal mechanism for conducting regular, external, independent, and publicly disseminated evaluations of the Red Cross's disaster assistance services in domestic disasters in which the federal government provides leadership or support. This mechanism might involve annual evaluations of whether the services achieved their objectives or of their impact on disaster victims. This evaluation could be performed, for example, by a federal agency such as DHS, by an IG office such as the DHS IG, or by a private research firm under contract to a federal agency.
The American Red Cross Sunshine Act, according to its preface, would "enhance oversight of the American National Red Cross by the Government Accountability Office and Inspectors General at the Departments of Homeland Security, Treasury, and State," and would require the Department of Homeland Security to conduct a pilot program with the charity to research and develop mechanisms to improve the charity's preparedness and response capabilities through social media.
Additional Coverage: The Chronicle of Philanthropy
September 17, 2015 in Current Affairs, Federal – Executive, Federal – Legislative | Permalink | Comments (0)
Governance Concern at Carnegie Hall
The New York Times reports that the Chairman of the Board governing Carnegie Hall, Ronald Perelman, is calling out the nonprofit's executive and artistic director, Clive Gillinson, for operating without adequate transparency, and fellow board members for failing to exercise proper oversight of the iconic nonprofit. These details appear in the story:
Mr. Perelman wrote to the board that he had initially grown concerned over "an inability to obtain a full picture of Carnegie Hall's financial operations, especially as it related to profits and losses involving performances," according to a copy of the email obtained by The New York Times. He wrote that he had become "troubled by the manner in which related-party transactions" — essentially deals presenting potential conflicts of interest — "were being identified, vetted and approved."
The story further reports that, according to Perelman, although "an agreement had been reached last month to hire an independent lawyer to investigate his concerns" about governance, no investigation has yet begun, and that Perelman "was calling a joint meeting of the board's executive and audit committees" to handle the matter.
September 17, 2015 in Current Affairs | Permalink | Comments (0)


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Designs by bluevelvet
I love to create unique designs. I sell a variety of products, clothing, handmade items as well as antiques and collectibles. I am a seamstress and enjoy painting and crafting. If you would like any design made smaller or larger just send me a message.<s
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You can get four towels out of 1 yard
flower (19456),
hearts (7612),
kitchen (4037),
towel (573),
tea towels (301),
trillium (57),
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bluevelvet says:
Sold a FQ of Linen Cotton Canvas
Posted over 1 year ago.
bluevelvet says:
Sold a FQ of basic cotton ultra
Posted almost 2 years ago.
bluevelvet says:
Thank You so much Winterblossom
Posted over 2 years ago.
winterblossom says:
I would love this as a bath and hand towel too! So lovely!
bluevelvet says:
1 yard of linen cotton canvas makes 4 towels
bluevelvet uploaded a fabric image for
bluevelvet's design
bluevelvet says:
Excuse the black dots, they are from my camera, not on the actual fabric
bluevelvet says:
Thank You so much Robin and Amy, I can't wait to see it printed, the yellow looks so bright on the screen but will probably tone down a bit when printed
amy_g says:
So pretty, Penny and I love the colors!
robin_rice says:
Beautiful, beautiful trillium!
bluevelvet says:
Thank You Rhonda, the Trillium is Ontario's National flower, I actually designed this for my Mother who has a beautiful, bright yellow kirchen/living room for a gift, I will post some pictures when I receive it
rhondadesigns says:
The sunny yellow makes a cheerful background for the lovely flowers in your design, Penny. These teatowels would brighten any kitchen decor!
bluevelvet says:
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