Print Page   |   Contact Us   |   Your Cart   |   Sign In   |   Join LANO!
Search LANO.org
Member News & Events Blog
Blog Home All Blogs
Sharing the news, tips, press releases, special offers and upcoming events posted by LANO members. Share your good news here! Feel free to cross post the blog links to your Facebook or other media pages, or to email them directly to friends.Please allow 1-2 business days for your blog to appear on the network.

 

Search all posts for:   

 

Top tags: Fundraising  nonprofit  non-profits  New Orleans  CausePlanet  fund development  louisiana  grants  fund raising  training  workshop  Page to Practice  funding  nonprofit sector  development  donations  donors  grantwriting  fund  grant writing  funds  Execute Now!  Member Event  sustainability  grant  boards  Finance Fundamentals  workshop. grants  volunteers  online fundraising 

Don't miss out: Mobile and social media inspire giving to your nonprofit

Posted By Amy Warner, CausePlanet, Tuesday, January 10, 2017

 

The first text-to-give campaign was launched by United Way of America in 2008, which raised $10,000. In 2010, the response to the Haiti earthquake raised an astonishing $35 million over three weeks. Learn how to create thriving text-to-give campaigns, and fully utilize mobile capabilities. 

 

Making mobile work for you


Every piece of advice in Mobile for Good is a result of author Heather Mansfield’s own personal use of and experimentation with mobile and social media. Mansfield asserts that thriving in this realm is both an art and a science. This book will help you excel at both. Your staff must create and think like an artist while implementing online communications and use research about donor behavior in this realm.

 

Webinar with Heather Mansfield

 

Join CausePlanet founder Denise McMahan and Heather Mansfield Friday, January 27, at 11:00 Central Time at a webinar interview at your desk.

 

Mansfield will touch on the following topics:

 

               What are the benefits of adding social and mobile media to your fundraising plan? 

               How do you create and implement a social fundraising strategy?

               What are some ways to determine a social content strategy?

               How do you use mobile and social networks to distribute content?

 

Register

 

Register now for this FREE interview for all LANO members. (The link requires LANO network sign-in to register.)

 

See more

 

See more with the Page to Practicesummary of Manfield’s book:

 

·      Simply log in at the top right corner of CausePlanet’s home page (www.causeplanet.org) and fill in your registered email with LANO and “Password1”.

·      Click on “Summary Library” to see Mobile for Good and more titles.

This post has not been tagged.

Share |
PermalinkComments (0)
 

2017 LANO Annual Conference

Posted By Emilie E. Bowman, Louisiana Association of Nonprofit Organizations, Tuesday, January 10, 2017
Updated: Monday, January 9, 2017

LANO is celebrating our 20th anniversary in 2017 and we want to make sure this a year to remember for our members!

 

We are overjoyed to share with everyone that the 2017 LANO Annual Conference will be a one-day intensive held on Thursday, August 17th! Joan Garry, the host and author of the popular blog and podcast, Nonprofits are Messy with Joan Garry, will lead the 2017 LANO Annual Conference morning keynote session on Leadership!

 

For nearly a decade, Joan Garry served as the Executive Director of GLAAD, one of the largest gay rights organizations in the country, where she launched several successful media campaigns, including GLAAD’s successful campaign to lobby the New York Times to include same sex wedding announcements in its Style section. She later acted as the co-chair of Barack Obama’s LGBT Finance Committee during his 2008 presidential campaign.

 

Joan now works with nonprofit leaders, assisting with crisis management, executive coaching and the building of strong management teams to support the work of the CEO. She also teaches nonprofit media strategy as a professor at the Annenberg School for Communications at the University of Pennsylvania, and is a blogger for The Huffington Post.


Joan’s nonprofit work began after 14 years in executive positions in corporate entertainment, including her role as a member of the management team that launched MTV in 1981.

 

Register by February 28th to reserve your spot at the EARLY BIRD RATE!

 

-          LANO Members use Discount Code 17EarlyBird for the $99 Early Bird rate (Members must be signed into the system to be eligible for the $99 rate).

 

-         Non-members use Discount Code 17EBNM for the $130 Early Bird rate (Friends of LANO and non-members are eligible for the $130 rate). 

Tags:  LANO conference  Leadership 

Share |
PermalinkComments (0)
 

15% Off for LANO Members! Nonprofit Workshop: Creating a Powerful Fundraising Plan

Posted By Nora Ellertsen, The Funding Seed, LLC, Friday, January 6, 2017

January Nonprofit Workshop:

Creating a Powerful Fundraising Plan

Thursday, January 19

1:30-4:30 p.m.

Ashe Cultural Arts Center

1712 Oretha Castle Haley Blvd., New Orleans

Details and Registration

LANO Members Use Code LANO2017 for 15% Off!

 

 

Start the new year right with a powerful fundraising plan!

 

What would happen at your organization if you never had to worry about your funding?  If you knew how much you needed to raise, and how you were going to raise it?

This workshop will help you make that a reality.  You'll learn ways to assess your resources, to set fundraising goals, and to create a calendar that will keep you on track.  Participants will receive tools they can take back to their organizations and put to work immediately.   

Attendees will receive a Certificate of Participation for completing the workshop.

Click to register

Registration $40.  Discounts available for students, AmeriCorps members and organizations registering two or more people.

For questions, to inquire about discount codes or to reserve your seat and pay at the door, email info@thefundingseed.com.  To learn more about workshops and other services offered by The Funding Seed, visit www.thefundingseed.com.

Tags:  board  board of directors  boards  development  donations  donor management  donor retention  donors  events  fund  fund development  fund raising  funding  Fundraising  funds  grant  grant writing  grants  grantwriting  leadership  louisiana  Member Event  New Orleans  nonprofit  nonprofit sector  non-profits  online fundraising  social fundraising  social media  sustainability  training  volunteers  workshop  workshop. grants 

Share |
PermalinkComments (0)
 

2017 Louisiana State Combined Charitable Campaign (LA SCCC) Application now Available!

Posted By Robin Taylor, Louisiana Association of United Ways, Friday, January 6, 2017

 

APPLY TODAY
to be a part of the

2017 Louisiana State Combined Charitable Campaign (LA SCCC)!

 


Since 2014, state employees have raised over $675,000 through the Louisiana State Combined Charitable Campaign (LA SCCC), with proceeds benefiting over 90 Louisiana charities. We will soon complete the 2016 campaign and are eager to confirm our final results.  

 

Louisiana is already gearing up for the 2017 State Combined Charitable Campaign! Once again, state employees will be given the opportunity to contribute, through payroll deduction, to approved health and human service non-profit organizations. The Louisiana Association of United Ways will continue to serve as the Principal Combined Fundraising Organization (PCFO) and will be working in coordination with the Office of State Uniform Payroll (OSUP).

 

 Don’t miss your chance to be part of the 2017 LA SCCC! All qualifying health and human service non-profits operating within the state of Louisiana are encouraged to apply to be a participating charity. The application is available at www.lasccc.org/application and is due by March 1, 2017. All charity applications will be reviewed and notified of eligibility no later than June 30, 2017.

Tags:  development  fund development  fund raising  Fundraising  louisiana  nonprofit 

Share |
PermalinkComments (0)
 

New webinar: Create and maintain mobile content for fundraising success

Posted By Denise McMahan, CausePlanet, Wednesday, January 4, 2017

 

 

Any doubts you may have that social networks aren’t powerful or don’t need to be a priority in your communication and fundraising efforts can now be put to rest, according to Mobile for Good author Heather Mansfield.

 

Making mobile work for you


Every piece of advice in Mobile for Good is a result of Mansfield’s own personal use of and experimentation with mobile and social media. Mansfield asserts that thriving in this realm is both an art and a science. This book will help you excel at both. Your staff must create and think like an artist while implementing online communications and use research about donor behavior in this realm.

 

Webinar with Heather Mansfield

 

Join CausePlanet founder Denise McMahan and Heather Mansfield Friday, January 27, at 11:00 Central Time for a webinar at your desk.

 

Mansfield will touch on the following topics:

 

   What are the benefits of adding social and mobile media to your fundraising plan? 

   How do you create and implement a social fundraising strategy?

   What are some ways to determine a social content strategy?

   How do you use mobile and social networks to distribute content?

 

Register!

 

Register now for this FREE interview for all LANO members. (The link requires LANO network sign-in to register.)

 

See more

 

See more with the Page to Practice™ summary of Manfield’s book:

 

·      Simply log in at CausePlanet’s home page (www.causeplanet.org) and fill in your registered email with LANO and “Password1”.

·      Click on “Summary Library” to see Mobile for Good and more titles.

 

 

Tags:  fundraising  mobile media  social media  webinar 

Share |
PermalinkComments (0)
 

Fifth Circuit Grants DOL’S Request for Expedited Briefing of Preliminary Injunction Ruling

Posted By Tasha Cooper. By Jackson Lewis P.C., The National Law Review, Thursday, December 22, 2016

Thursday, December 8, 2016 In a December 8, 2016 Order, the Fifth Circuit Court of Appeals granted the DOL’s request for expedited briefing of its appeal of the preliminary injunction issued by a district court judge that had enjoined the DOL from implementing its regulation raising the salary level for the white collar exemptions.

The Court even set a quicker briefing schedule than DOL had requested in its Motion.

 

The briefing schedule is as follows:

  • DOL’s opening brief is due by December 16, 2016.
  • Amicus briefs in support of the DOL are due on or before December 23, 2016.
  • Appellees’ response brief us due by January 17, 2017.
  • Amicus briefs in support of Appellees are due on or before January 24, 2017.
  • The DOL’s reply brief is due on or before January 31, 2017. The Court further ordered that oral argument would be set for the first available sitting after the close of briefing on January 31, 2017.

 

Based on this schedule, the DOL’s Reply Brief is not due until after President-Elect Trump’s inauguration. This means that in advance of this reply deadline, the DOL could withdraw its appeal. This schedule also guarantees that the new Trump Administration and/or the new Congress will at least have the opportunity to determine the fate of the salary basis increases before the Fifth Circuit issues a decision, though the timing will be tight.

 

 

Jackson Lewis P.C. © 2016

 

Source URL: http://www.natlawreview.com/article/fifth-circuit-grants-dol-s-request-expedited-briefing-preliminary-injunction-ruling? mkt_tok=eyJpIjoiTVRCbU1tWmtaak13TWpBeSIsInQiOiJyTG52S28zN0ZOM0VYQ1NNTlwvN3lPQndyQkxCck5VQ0hqRURVenZENFBsZmxjbW5CUCt2RDdWN0lXMXh3aU13TmVOMHBcL3c2SmdEVlg5SmJJV3I5XC85VEl

This post has not been tagged.

Share |
PermalinkComments (0)
 

Chicago Booth School of Business Accepting Scholarship Applications for Weekend MBA Program

Posted By Tasha L. Cooper, Louisiana Association of Nonprofit Organizations, Wednesday, December 21, 2016

The Civic Scholars Program at the University of Chicago Booth School of Business offers eight full-tuition scholarships each year to the Weekend MBA Program for exceptional professionals who work for nonprofit organizations or the government. Chicago Booth’s MBA programs teach the leadership skills and analytical frameworks that fuel data-driven problem solving and unlock innovative solutions for creating change in the world.  Neubauer Civic Scholars will also have specialized programming and mentoring. This is an exceptional opportunity for nonprofit and government professionals to earn their MBA from a top-tier school while continuing to work in their organizations. 

 

For more information or to apply for this scholarship, click here.

 

Download File (PDF)

 Attached Files:

This post has not been tagged.

Share |
PermalinkComments (0)
 

AFP of Greater New Orleans seeking RFPs for June Conference

Posted By Tasha L. Cooper, Louisiana Association of Nonprofit Organizations, Tuesday, December 20, 2016

Do you have unique talents and experience that would benefit your colleagues?  Are you an excellent speaker and presenter on topics related to fundraising?  If so, we’re looking for you!

 

The AFP GNO June Conference will take place on June 15, 2017.  We know that we have fellow professionals out there with expertise and presentation skills that would help the rest of us in doing our jobs better, but if you haven’t presented with us before (or haven’t in a long time), we may not know who you are!

 

If you would be interested in showcasing your talent and helping others to benefit from your knowledge, please apply to present at our June Conference.  Presentations are one hour.

 

Applications are due on January 30, 2017 and should be submitted via email to Jenny Bigelow at jrodgers35@cox.net.

 

Please briefly address the following questions:

 

1.      What topic(s) would you like to present?

 

2.      What would the style of your presentation be (i.e., lecture, interactive, small group, etc.)?

 

3.      Do you have special experience or aptitude as a speaker that you would like to share with us?  If you have done other presentations, please share with us what those were.  Even better, if you can provide a reference who would speak to your talent as a presenter, we’d love to know that!

 

4.       What is your fundraising experience and career history?  How have you become an expert in the topic you propose to present?

 

5.       What group size and presentation format (room size, A/V, etc.) would you prefer?

 

6.      Will you require assistance with travel costs?

 

Please note: While we are unable to offer honoraria, speakers receive complimentary registration to the conference.

 

 

This post has not been tagged.

Share |
PermalinkComments (0)
 

From the AICPA--7 Must Reads for Non-Profit Leaders

Posted By Don Engler, Wegmann Dazet & Company, Friday, December 16, 2016

 

Jennifer Brenner, Controller, World Vision recommends

Primal Leadership: Realizing the Power of Emotional Intelligence by Daniel Goleman (2013)

 

This is a must-read for financial professionals to better understand different leadership styles and become an effective leader. The leadership teams at most not-for-profits are comprised of individuals from diverse backgrounds. For example, board chairs and executive teams may come from academia, scientific research, public policy or the medical field, and may not necessarily have a corporate or business background. This book affirms the importance of emotionally intelligent leadership and illustrates leadership that is self-aware, motivating and collaborative.

 

Ashley Britton, Technical Manager, AICPA Not-for-Profit Content Development recommends

The Best of Boards: Sound Governance and Leadership for Nonprofit Organizations by Kimberly Strom-Gottfried and Marci Thomas (2011)

 

Strom-Gottfried and Thomas provide advice for both novice and seasoned board members, share valuable fiduciary and ethical guidance and offer tips for not-for-profit managers dealing with governance challenges. I highly recommend this book for not-for-profit board members and finance managers in particular.

 

Jennifer Dorff, AICPA Marketing Manager—Not-for-Profit and Tax Section recommends

Strength Finder 2.0 by Tom Rath (2007)

 

Strength Finder 2.0 helps individuals find their talents and change the way we think about ourselves. We are constantly receiving performance reviews where there is a focus on weaknesses, but what if we focused on our strengths and natural talents? Our department took the test, and charted our talents to help us understand our abilities as individuals and as a team. A truly enlightening read!

 

Sandi Matthews, Technical Manager, AICPA Not-for-Profit Section recommends

Bowling Alone: The Collapse and Revival of American Community by Robert D. Putnam (2000)

 

Putnam draws on a vast array of facts, figures and surveys to chart behavioral patterns and analyze trends charting a steep decline in Americans’ engagement in their communities. Putnam’s research provides insights essential for community organizers, civic leaders and individuals to build trust and strengthen communities. I also recommend Putnam’s sequel Better Together: Restoring the American Community (2004), for its inspiring stories of activists who are bringing people together to make a difference.

 

Agnes McIntosh, Director, ARC Services recommends

The Non Nonprofit: For-Profit Thinking for Nonprofit Success by Steve Rothschild (2012)

 

Not-for-profit leaders who are new at their leadership role (or even those who are simply seeking a change) will find valuable, practical information in this book. It outlines seven best practices for creating a financially sustainable and socially responsible organization.

 

Heather O’Connor, AICPA Senior Manager—Communications recommends

The Art of Possibility by Rosamund Stone Zander and Benjamin Zander (2002)

 

Running a not-for-profit requires vision, purpose and optimism. This book helps readers break through the mental mind blocks that hold us back and instead focus on opportunities and the steps to achieve them. Co-author Ben Zander draws on his own experience at not-for-profits such as the Boston Philharmonic Orchestra to help readers realize that tapping into possibility can transform individuals, organizations and constituents. I was truly inspired by the stories shared in this book and with the authors’ encouragement to be open to possibility.

Tags:  community leaders must-reads 

Share |
PermalinkComments (0)
 

A Checklist of Duties with Tax and Governance Implications

Posted By Celeste Viator, Hannis T. Bourgeois, LLP, Thursday, December 15, 2016

Documentation and accountability are always important in business, but even more so for a not-for-profit agency. The sheer number of duties can be daunting. That's why it's crucial to have tools which allow you to stay on top of the details.

Here's a chart which may help you stay organized and make tracking easier. Consult with your tax and accounting advisers for more information in your situation.

Take Care of Donors with Documentation

Contributions of cash or property of $250 or more require the donor to obtain a contemporaneous written acknowledgment of the donation from the donee Section 501(c)(3) organization. At a minimum, the contemporaneous written acknowledgment must indicate the donee organization's name and address, contribution date, amount of cash contributed, and a description of any property contributed (a good-faith estimate of the value of any goods or services contributed must be provided by the donor).

Most importantly, the contemporaneous written acknowledgment must include a statement as to whether any goods or services were provided (and their estimated value) in consideration for the contribution.

A written acknowledgment is contemporaneous only if it is obtained by the donor on or before the earlier of:

1. The date the donor's tax return (for the year the contribution was made) is filed; or

2. The due date (including extensions) of this return.

Goods or Services Statement

Many charities, especially new ones, have deficient donor acknowledgments. Often, there is a failure to include a statement regarding any goods or services provided. The "no goods or services" required statement is being strictly enforced by both the IRS and the courts, which has resulted in deductions not being allowed if the statement is omitted.

Donations to private foundations are also subject to the strict donor acknowledgment rules. Unfortunately, foundation managers are often unaware of the rule and fail to provide an acknowledgment at all.

Actions to Consider:

  • Check for adequate content in your donor acknowledgments.
  • Confirm that your records adequately identify the name, address, and contributions of donors who should receive an acknowledgment.
  • Furnish the acknowledgment as soon as possible to avoid the possibility that a donor files his or her tax return before receiving the acknowledgment. A tardy acknowledgment is legally no better than none at all.

Maintain Who's Who Lists

It is essential for an exempt organization to maintain complete lists of relationships for persons connected with it. Such lists can be critical for either tax or governance reasons.

Disqualified Persons

Disqualified persons who receive economic benefits from a Section 501(c)(3) public charity, (c)(4), or (c)(29) organization in excess of the value of the consideration for such benefits are subject to an excise tax of 25 percent of the excess benefit received. Under certain circumstances, organization managers are subject to a 10 percent tax.

A disqualified person is anyone who was, at any time during the five-year period ending on the date of the excess benefit transaction, in a position to exercise substantial influence over the organization's affairs (whether or not there is actual exercise). Also included are members of that person's family and any entity (corporation, partnership, LLC, trust, or estate) in which the disqualified persons and family members have more than a 35 percent ownership interest.

Family members are a person's spouse, siblings (by whole or half-blood) and their spouses, ancestors, direct descendants through great-grandchildren, and spouses of these descendants. Ownership of an entity includes constructive ownership (in other words, the indirect holdings of family members are considered).

The list of disqualified persons for an organization that sponsors donor advised funds also includes anyone who provides investment advice regarding fund assets. In addition, if the organization is a supported organization under IRC Sec. 509(a)(3), the disqualified persons of the supporting organization are also disqualified persons for the supported organization.

Note: The previous discussion is not a complete definition of disqualified persons but is intended to indicate the complexity of identifying them.

Conflict of Interest Persons

Persons who should be identified for conflict of interest purposes are basically the same as those who are disqualified persons, as described previously, except that family members include both adopted and natural children.

Related Organizations

Individuals are not the only persons of concern to an exempt organization. Transactions with related organizations require risk management to identify excess benefit transactions, and also to recognize potential unrelated business income and nonexempt activities. Therefore, an organization must identify all related organizations to ensure that all applicable transactions are properly documented and all required disclosures are made on Form 990.

Related organizations (in addition to a parent or subsidiary) include:

  • A Brother/Sister organization is controlled by the same person or persons who control the filing organization.
  • A Supporting/Supported organization is (or claims to be), at any time during the organization's tax year, (a) a supporting organization of the filing organization, or (b) a supported organization.

Control can be established either through influencing the governing board or through ownership. Control may be either direct or indirect (for example, the filing organization controls Entity A, which in turn controls Entity B; therefore, the filing organization is deemed to control Entity B).

Donor Advised Funds

A distribution from a donor advised fund that results in "more than an incidental benefit" to certain persons can trigger an excise tax on the recipient and, in certain instances, the fund manager. Persons who cannot benefit include a donor or any person designated by the donor who has advisory privileges, family members of these persons, and entities in which the preceding persons have more than a 35 percent interest. In this instance, the definition of family members is the same as the definition for disqualified person purposes.

Observations: The greatest challenge in maintaining current lists of relationships is identifying changes in the identity of family members and their businesses and investments. Ideally, an organization should communicate at regular intervals (no less frequently than annually) with key persons to update the appropriate lists.

Action to Consider:

Maintaining accurate lists is the best way to minimize the likelihood of undesirable tax consequences. Therefore, an organization that has not updated its lists in the last six months should do so.

Engage in Conflict of Interest Oversight

Business transactions of exempt organizations pose potential conflicts of interest when persons responsible for protecting the organization's financial interest stand to benefit personally from dealing with it. Some conflicts of interest are not automatically illegal or unethical. However, independent members of the organization's governing body should be made aware of a potential conflict of interest and evaluate the benefits and risks of conducting business with the related party.

Although there is no statutory requirement that an organization adopt a written conflict of interest policy, the IRS believes that such a policy is required for prudent governance.

Observations. Form 990, Part VI, requests information about an organization's conflict of interest policy. Information requested includes whether the organization has a conflict of interest policy and, if so, how it is monitored and enforced if a conflict arises. A policy must be adopted before the end of the filing year in order for the organization to affirmatively state that it has a conflict of interest policy. If a policy is adopted after the close of the year but before Form 990 is filed, answer "No" to the question in Part VI regarding the existence of a conflict of interest policy, but disclose the post-year-end policy adoption in Schedule O of Form 990.

Actions to Consider:
  • An organization that has not adopted a conflict of interest policy should strongly consider doing so. The larger the organization, the greater the potential benefit from having a written policy.
  • Those organizations that have a conflict of interest policy should monitor compliance by all persons who are covered by it. Monitoring procedures can vary, but typically would include having each person affirm in writing that he/she is unaware of having engaged in an impermissible transaction other than those, if any, disclosed previously for prospective transactions. The IRS may view having an unmonitored or unenforced conflict of interest policy as worse than having no policy.

Conduct a Compensation Review

The compensation paid by an exempt organization to its trustees, directors, officers, and key employees and highly compensated employees is generally scrutinized during an IRS audit. The recipients of compensation [from Section 501(c)(3) public charities, (c)(4), and (c)(29) organizations] deemed excessive can be assessed an excise tax on the excess amount. Under certain circumstances, the organization's managers may also be assessed an excise tax.

The organization typically bears the burden of demonstrating that compensation is reasonable. However, an organization can shift the burden of proving that compensation is unreasonable to the IRS if it satisfies certain safe harbor requirements. One of these requirements is that the governing body (or committee) that approves compensation arrangements do so while relying on appropriate data from comparable organizations.

Consequently, compensation will generally be deemed reasonable if the amount is no more than what is ordinarily paid for similar services by comparable enterprises under like circumstances. Comparable data includes compensation paid by similarly situated organizations (both tax-exempt and taxable), the availability of similar services in the geographic area, independent compensation surveys, and actual written offers from similar institutions seeking the services of the disqualified person.

Observations: Satisfying the comparable data portion of the safe harbor rules can be difficult. For example, the IRS's final report on the College and University Project included a portion dealing with the reasonableness of compensation paid by the private schools examined. Although most of them attempted to meet the safe harbor standard, the IRS concluded that about 20 percent did not because their data was not comparable.

Examples of the problems noted included:

  • Relying on data from schools that were not similarly situated because of at least one of the following factors: location, endowment size, revenues, total net assets, number of students, or selectivity;
  • Using compensation studies that did not document the selection criteria for the other schools, nor explain why they were deemed comparable; and
  • Using compensation surveys that did not specify whether amounts reported included salary only or also included other types of required compensation.

The IRS report is a reminder that relying on compensation data that is somewhat generic rather than specific will not satisfy the safe harbor test.

Actions to Consider:

An organization that plans to rely on the safe harbor rules in connection with salary reviews should identify specific criteria for data comparability and possible sources of comparable data.
                                    

This post has not been tagged.

Share |
PermalinkComments (0)
 
Page 8 of 95
 |<   <<   <  3  |  4  |  5  |  6  |  7  |  8  |  9  |  10  |  11  |  12  |  13  >   >>   >| 
more Calendar

10/17/2017 » 1/17/2018
Volunteer Louisiana Champions of Service Award Nominations

Association Management Software Powered by YourMembership  ::  Legal