翻訳と辞書 Words near each other ・ Low-level waste ・ Low-Life ・ Low-life ・ Low-Light (G.I. Joe) ・ Low-molecular-weight chromium-binding substance ・ Low-molecular-weight kininogen ・ Low-noise amplifier ・ Low-noise block downconverter ・ Low-pass filter ・ Low-performance equipment ・ Low-power ・ Low-power broadcasting ・ Low-power electronics ・ Low-pressure area ・ Low-pressure discharge ・ Low-profit limited liability company ・ Low-protein diet ・ Low-rank approximation ・ Low-residency program ・ Low-rise ・ Low-rise (fashion) ・ Low-rise pants ・ Low-set ears ・ Low-specificity L-threonine aldolase ・ Low-speed pre-ignition ・ Low-speed vehicle ・ Low-sulfur diet ・ Low-surface-brightness galaxy ・ Low-temperature cooking ・ Low-temperature polycrystalline silicon Dictionary Lists mini英和辞書 mini和英辞書 Webster 1913 Latin-English FOLDOC Wikipedia English ウィキペディア

翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Low-profit limited liability company ： ウィキペディア英語版 Low-profit limited liability company A low-profit limited liability company (L3C) is a legal form of business entity in the United States that was created to bridge the gap between non-profit and for-profit investing by providing a structure that facilitates investments in socially beneficial, for-profit ventures by simplifying compliance with Internal Revenue Service rules for program-related investments, a type of investment that private foundations are allowed to make. ==Concept== An L3C is a for-profit, social enterprise venture that has a stated goal of performing a socially beneficial purpose, not maximizing income. It is a hybrid structure that combines the legal and tax flexibility of a traditional LLC, the social benefits of a nonprofit organization, and the branding and market positioning advantages of a social enterprise. The L3C is obligated to be mission-driven so there is a clear order of priorities for its fiduciaries.〔 The L3C is designed to make it easier for socially oriented businesses to attract investments from foundations and additional money from private investors. Unlike the traditional LLC, the L3C’s articles of organization are required by law to mirror the federal tax standards for program-related investing. A program-related investment (PRI) is one way in which foundations can satisfy their obligation under the Tax Reform Act of 1969 to distribute at least 5% of their assets every year for charitable purposes.〔 While foundations usually meet this requirement through grants, investments in L3Cs and charities that qualify as PRIs can also fulfill the requirement while allowing the foundations to receive a return. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Low-profit limited liability company」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.