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Social Entrepreneurship

Shearman & Sterling LLP

UK Legislation Published to Onshore the EU Venture Capital Funds and Social Entrepreneurship Funds Regulations for Brexit

by Shearman & Sterling LLP on

HM Treasury has published the draft Venture Capital Funds (Amendment) (EU Exit) Regulations 2018 and the draft Social Entrepreneurship Funds (Amendment) (EU Exit) Regulations 2018, along with explanatory information. HM...more

Shearman & Sterling LLP

UK Legislation Aligned With New EU Venture Capital and Social Entrepreneurship Regulation

by Shearman & Sterling LLP on

New UK secondary legislation has been laid before Parliament to make the necessary minor technical changes to align UK legislation with recently introduced changes to EU legislation. An EU regulation amending the European...more

Coblentz Patch Duffy & Bass

Hobby Lobby Case Highlights Limitations on Charitable Deductions Claimed by Irrevocable Trusts

Green vs. U.S., No. 16-6371 (10th Cir., Jan. 12, 2018) - Practitioners and donors often forget a pesky donation limitation that applies only to irrevocable trusts: the deduction for a real property donation is limited to the...more

Coblentz Patch Duffy & Bass

Bipartisan House Bill Addresses Syndicated Conservation Easement Tax Shelters

by Coblentz Patch Duffy & Bass on

Last week, Representative Mike Kelly (R) of Pennsylvania and Representative Mike Thompson (D) of California introduced the Charitable Conservation Easement Program Integrity Act of 2017 as H.R. 4459. The Act is simple;...more

Coblentz Patch Duffy & Bass

Tax Court Declines to Follow First Circuit Ruling on Mortgage Subordinations & Conservation Easements

by Coblentz Patch Duffy & Bass on

This month, the Tax Court revived a method to defeat conservation deductions with its October 10 opinion published as Palmolive Building Investors LLC et al. v. Commissioner, No. 23444-14; 149 T.C. No. 18 (Oct. 10, 2017),...more

Coblentz Patch Duffy & Bass

Urban Agricultural Incentive Zones Act Extended

by Coblentz Patch Duffy & Bass on

On September 27, 2017, California Governor Jerry Brown signed an extension of the Urban Agricultural Incentive Zones Act. Rather than sunsetting on January 1, 2019, the Act now extends until January 1, 2029....more

Dechert LLP

Asset Management Regulatory Roundup - October 2017 - Issue 7

by Dechert LLP on

A compact summary of the most recent regulatory developments relevant to the UK asset management industry. This issue includes details on ESMA's updated Q&As on the Benchmark Regulation and European Commission delegated...more

Orrick - Structured Finance Group

New Rules on Venture Capital Funds Adopted by the European Parliament

New rules to facilitate innovative and socially beneficial companies accessing capital in the European Union were adopted by the European Parliament on September 14, 2017. The European Parliament approved changes to...more

Coblentz Patch Duffy & Bass

New Cases Provide Mixed Messages to Conservation Easement Donors

by Coblentz Patch Duffy & Bass on

Fifth Circuit encourages flexibility for conservation easement deductions in Bosque Mountain Ranch, while Tax Court makes it difficult for farmers in Rutkoske. Two important conservation easement opinions were handed down...more

Coblentz Patch Duffy & Bass

The BOE Death Trap: Avoid Property Tax Penalties on the Death of a Family Member

by Coblentz Patch Duffy & Bass on

In many cases California’s property tax rules automatically penalize insufficiently counseled individuals who inherit interests in real estate-owning legal entities from a family member upon their death. To avoid this...more

Coblentz Patch Duffy & Bass

Unsurprising Façade Easement Holding by Tax Court: Conservation Easement Must Be Recorded to Qualify for Deduction

Those familiar with conservation easements know that, to qualify for a federal tax deduction, a conservation easement must meet several rigorous requirements found in Internal Revenue Code Section 170 and Section 1.170A-14 of...more

Coblentz Patch Duffy & Bass

Does Existing Tax Law Satisfy the Current and Future Needs of Social Enterprise?

While those working in social enterprise are still grappling with how to define it, Professor of Law Lloyd Hitoshi Mayer of Notre Dame Law School takes a look at social enterprise through the lens of domestic tax law, and...more

Coblentz Patch Duffy & Bass

Donating Fund Interests: A “Why Now?” and “How To” Primer

by Coblentz Patch Duffy & Bass on

Due to increased valuation of public and private equities, coupled with the upcoming end of the sunset provision that allows hedge fund managers to defer taxation on fees earned offshore, there is an increased interest among...more

Cooley LLP

Blog: ECB Opinion on proposed changes to the European Venture Capital & Social Entrepreneurship Funds Regulations

by Cooley LLP on

The European Central Bank’s formal Opinion on the proposed changes to the European Venture Capital and Social Entrepreneurship Regulations has been published in the Official Journal....more

WilmerHale

In Case You Missed It: Launch Links - July, 2016 #4

by WilmerHale on

Some interesting links we found across the web this week: WilmerHale Partnership with Leading FinTech Accelerator Culminates in First NY Demo Day - It’s been a busy summer of sponsorships here at WilmerHale! In...more

Pullman & Comley, LLC

2016 Will be the Year for Business Growth, Start-Ups and Entrepreneurship

by Pullman & Comley, LLC on

A New Year always brings with it the opportunity to wipe the slate clean, reflect back on the past year that was and look forward to the next. Looking back, there have been many seeds sown by the Business Law Section of the...more

Mintz

Mintz TechConnect - October 2015

by Mintz on

Letter from the Editors - We are thrilled to provide you with the first issue of Mintz Levin’s TechConnect, a bi-monthly newsletter on “all things technology” in the legal and business world, from our perspective, of...more

Mintz

Energy Technology Connections Newsletter: Your Law Firm Link to Industry News - October 2015

by Mintz on

A Note from the Editors - Our October edition of Energy Technology Connections brings you recent industry highlights, the latest news from Capitol Hill, and a list of upcoming energy industry events. In Leaders in the...more

Cooley LLP

Alert: The European Venture Capital and Social Entrepreneurship Funds Regulations

by Cooley LLP on

The European law on alternative investment fund managers (AIFMs) comes in three main parts: - The Alternative Investment Fund Managers Directive (AIFMD)...more

Pullman & Comley, LLC

Connecticut's Passage of Its Benefit Corporations and Social Enterprise Statute

by Pullman & Comley, LLC on

Over the last few years, the phenomenon of corporations existing for the purpose of accomplishing a social good rather than only for maximizing profits for shareholders has taken root. The Connecticut General Assembly...more

Orrick - Structured Finance Group

ESMA Publishes Q&A Paper on Regulation of European Venture Capital Funds and European Social Entrepreneurship Funds

On March 26, the European Securities and Markets Authority (ESMA) published a Questions and Answers paper on the application of the European Social Entrepreneurship Funds (EuSEF) Regulation (Regulation 346/2013) and the...more

Nossaman LLP

A Pilot Program for Performance-Based Social Infrastructure in California

by Nossaman LLP on

California Senate Bill 593 (“SB 593”), introduced by Senator Ted Lieu (D-Torrance), shows the interest of some State legislators in implementing performance-based infrastructure (“PBI”) in social programs....more

Stoel Rives LLP

Corporate Law Alert: Launch of New Oregon Benefit Company Law Produces Record Signups

by Stoel Rives LLP on

On January 1, Oregon launched its new benefit company law, becoming the 20th U.S. state to allow the formation of such entities. The launch produced a record-setting response, with 29 registrants signing up for benefit...more

Foley Hoag LLP

Delaware Enacts Benefit Corporation Legislation

by Foley Hoag LLP on

On July 17, 2013, Delaware Governor Jack Markell signed into law legislation enabling the formation of public benefit corporations in Delaware. In doing so, Delaware became the 19th state to enact this type of legislation;...more

Chambliss, Bahner & Stophel, P.C.

Social Entrepreneurship—Too soon?

Many entrepreneurs are intrigued by the new buzzwords sweeping the community –“social entrepreneurship.” Social entrepreneurship seeks to combine the most popular features of for profit entities (namely, eh, profit) with the...more

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