194 research outputs found

    Video: Charities for Fun & Profit: Serving & Representing Them

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    Registration & Continental Breakfast: 7:30 to 7:55 am Atrium & Lecture Room Welcome & Introduction: 7:55 to 8:00 am Elena Rose Minicucci, J.D., Director of Alumni Relations, NSU Shepard Broad Law Center Welcome Introduce Adam Scott Goldberg, J.D., LL.M. of Krause & Goldberg, PA Weston, Florida. Seminar Presentation 8:00 am to 9:30 am Adam Scott Goldberg, J.D., LL.M. I. Introduction 1. What is the difference between Tax Exempt and Not-For-Profit? 2. Why is the difference between a Calendar Year and a Fiscal Year? A. Many Charitable Organizations use July 1st to June 30th B. Tax returns are due 4.5 months after the close of the tax year II. The Fun Part: Serving as a Board Member 1. Example - American Lung Association 2. What to request and Review Before You Decide to Serve A. Articles of Incorporation B. Bylaws C. Internal Revenue Service Form 990 for the last completed fiscal year D. Copy of the exemption letter from the Internal Revenue Service (HANDOUT) E. Most recently filed corporate annual report from state of incorporation F. List of Board Responsibilities G. List of Existing Officers H. List of Existing Board Members I. Mission Statement J. Copy of the most recent Audit/Budget/Financial Report K. Copy of the FDACS Solicitation of Contributions Registration (HANDOUT) L. Copy of Florida Sales Tax Exemption Certificate M. Copy of IRS Form 1023 or 1023 EZ 3 3. Board Orientation A. Is there one? B. Did you meet the officers and the CEO? C. What are your financial obligations? D. What are your time obligations? E. Are there any conflicts of interest? F. Is it an advisory board or a governing board? 4. Board Liability A. Business Judgment Rule B. Potential Liability Risks C. Indemnification, Florida Statute 617.0834 (HANDOUT) D. Florida Not for Profit Corporation Act E. D&O Liability Policies F. Private Inurement and Excess Benefits G. Penalties for Violations 5. How to read an IRS Form 990 (HANDOUT) 6. What to look for in Financial Statements A. Days of cash B. Accounts Payable C. Accounts Receivable D. Reserves E. Restricted funds 7. Using Roberts Rules of Order (HANDOUT) III. The Profitable Part: Representing Charitable Organizations/Tax Exempt Organizations as Legal Counsel 1. Example - Probate Litigation Case in Broward County involving Charitable Organization 2. Legal Issues Faced by Charitable Organizations A. Tax B. Governance C. Employment and Workers Compensation D. Contract E. Pension F. Landlord Tenant G. Real Estate H. Probate and Planned Giving I. Arts and Entertainment J. Creation, Merger and Dissolution K. Patent and Trademark L. Lobbying M. Administrative and Governmental Affairs IV. Ethical Considerations for Exempt Organization Practitioners 1. Florida Bar 4 2. Internal Revenue Service IRS Circular 230 3. American Bar Association 4. U.S. Tax Court Rules i. Based upon the ABA Model Rules 5. Multiple Licenses i. The attorney is also a Certified Public Accountant ii. The attorney is also a licensed Insurance Agent 6. Florida Administrative Code A. F.A.C. 61H1-20.0096 B. Based upon Standards for Certified Public Accountants 7. Examples A. Confidentiality B. Conflicts of Interest C. Privileged Information 8. Best Practices A. Duty to notify B. Due to exercise due diligence C. Duty not to cause unreasonable delay D. Duty to charge reasonable fees E. Duty not to use uninvited solicitations F. Duty not to negotiate taxpayer refund checks G. Duty to have a clear understanding as to the engagement Questions and Answers: Opportunity to ask questions is included in presentation Seminar Ends 9:30 am Thank you and Critique

    Probate A to Z: Guiding You Through the Statutes, Rules, and Procedures (click SharkMedia below for video)

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    Learn about probate court statutes and rules of procedure in Florida Understand how Probate issues can impact other areas such as: real estate, family, and debt/creditor law. How to handle special challenges that arise in probate cases Discuss recent procedural changes in Miami-Dade & Broward Probate Cour

    Complete Genome Sequence and Comparative Metabolic Profiling of the Prototypical Enteroaggregative Escherichia coli Strain 042

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    Background \ud Escherichia coli can experience a multifaceted life, in some cases acting as a commensal while in other cases causing intestinal and/or extraintestinal disease. Several studies suggest enteroaggregative E. coli are the predominant cause of E. coli-mediated diarrhea in the developed world and are second only to Campylobacter sp. as a cause of bacterial-mediated diarrhea. Furthermore, enteroaggregative E. coli are a predominant cause of persistent diarrhea in the developing world where infection has been associated with malnourishment and growth retardation. \ud \ud Methods \ud In this study we determined the complete genomic sequence of E. coli 042, the prototypical member of the enteroaggregative E. coli, which has been shown to cause disease in volunteer studies. We performed genomic and phylogenetic comparisons with other E. coli strains revealing previously uncharacterised virulence factors including a variety of secreted proteins and a capsular polysaccharide biosynthetic locus. In addition, by using Biologℱ Phenotype Microarrays we have provided a full metabolic profiling of E. coli 042 and the non-pathogenic lab strain E. coli K-12. We have highlighted the genetic basis for many of the metabolic differences between E. coli 042 and E. coli K-12. \ud \ud Conclusion \ud This study provides a genetic context for the vast amount of experimental and epidemiological data published thus far and provides a template for future diagnostic and intervention strategies

    A holistic perspective on career development in UK female soccer players: A negative case analysis

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    Objectives: The purpose of this study was to examine career experiences of UK-based female youth soccer players from a holistic perspective with a view to producing a grounded theory of factors contributing to career/talent development and transitions in UK youth female soccer. Methodology: A Grounded Theory methodology (Corbin & Strauss, 2008) was used. Negative case (Denzin, 1989) former female soccer players (N=13), their best friend (N=13), soccer coaches (N=4), and teachers (N=8) took part in semi-structured interviews about factors associated with talent development and career transitions in female youth soccer. Results: Multiple social agents (players, team-mates, peers, teachers, parents and siblings) need to optimally interact to ensure that an optimal talent development and learning environment is created. This will provide a supportive holistic talent development environment, lead to adaptive player-level changes, and a greater chance of successful athletic and dual career development. Conclusions: This study presents a rich understanding of the dual careers of players who did not make it in female soccer. By considering their perspectives alongside of a range of important social agents, we have been able to construct a substantive grounded theory of factors contributing to career/talent development and transitions in UK youth female soccer. As a result, these findings may contribute to policy and practice development in UK female youth soccer

    From Likert scales to images: Validating a novel creativity measure with image based response scales.

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    The use of image-based testing to assess individual differences has increased substantially in recent years, with proponents arguing that they offer a more engaging alternative to text-based psychometric tests. Yet research examining the validity of these tests is near to non-existent. Traditional image-based formats have been little more than an adaptation of self-reports, with images replacing questions but not response options. The current study develops a novel image-based creativity measure, where images replace conventional response scales, and scores on the measures are obtained using a linear regression scoring algorithm to predict three self-reported creativity measures. Using sequential forward selection on a set of 77 image-based items, an optimal solution of 14 items that were valid predictors of self-reported creativity scores were identified. The image-based measure had good test-retest reliability. Implications are discussed in terms of the usefulness of image-based testing for practitioners seeking engaging and short test formats

    Measurement of the B0 Lifetime and Oscillation Frequency using B0->D*+l-v decays

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    The lifetime and oscillation frequency of the B0 meson has been measured using B0->D*+l-v decays recorded on the Z0 peak with the OPAL detector at LEP. The D*+ -> D0pi+ decays were reconstructed using an inclusive technique and the production flavour of the B0 mesons was determined using a combination of tags from the rest of the event. The results t_B0 = 1.541 +- 0.028 +- 0.023 ps, Dm_d = 0.497 +- 0.024 +- 0.025 ps-1 were obtained, where in each case the first error is statistical and the second systematic.Comment: 17 pages, 4 figures, submitted to Phys. Lett.

    Search for the standard model Higgs boson at LEP

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    Polygenic Risk Scores for Prediction of Breast Cancer and Breast Cancer Subtypes

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    Stratification of women according to their risk of breast cancer based on polygenic risk scores (PRSs) could improve screening and prevention strategies. Our aim was to develop PRSs, optimized for prediction of estrogen receptor (ER)-specific disease, from the largest available genome-wide association dataset and to empirically validate the PRSs in prospective studies. The development dataset comprised 94,075 case subjects and 75,017 control subjects of European ancestry from 69 studies, divided into training and validation sets. Samples were genotyped using genome-wide arrays, and single-nucleotide polymorphisms (SNPs) were selected by stepwise regression or lasso penalized regression. The best performing PRSs were validated in an independent test set comprising 11,428 case subjects and 18,323 control subjects from 10 prospective studies and 190,040 women from UK Biobank (3,215 incident breast cancers). For the best PRSs (313 SNPs), the odds ratio for overall disease per 1 standard deviation in ten prospective studies was 1.61 (95%CI: 1.57-1.65) with area under receiver-operator curve (AUC) = 0.630 (95%CI: 0.628-0.651). The lifetime risk of overall breast cancer in the top centile of the PRSs was 32.6%. Compared with women in the middle quintile, those in the highest 1% of risk had 4.37- and 2.78-fold risks, and those in the lowest 1% of risk had 0.16- and 0.27-fold risks, of developing ER-positive and ER-negative disease, respectively. Goodness-of-fit tests indicated that this PRS was well calibrated and predicts disease risk accurately in the tails of the distribution. This PRS is a powerful and reliable predictor of breast cancer risk that may improve breast cancer prevention programs.NovartisEli Lilly and CompanyAstraZenecaAbbViePfizer UKCelgeneEisaiGenentechMerck Sharp and DohmeRocheCancer Research UKGovernment of CanadaArray BioPharmaGenome CanadaNational Institutes of HealthEuropean CommissionMinistĂšre de l'Économie, de l’Innovation et des Exportations du QuĂ©becSeventh Framework ProgrammeCanadian Institutes of Health Researc

    2021 Taxonomic update of phylum Negarnaviricota (Riboviria: Orthornavirae), including the large orders Bunyavirales and Mononegavirales.

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    Correction to: 2021 Taxonomic update of phylum Negarnaviricota (Riboviria: Orthornavirae), including the large orders Bunyavirales and Mononegavirales. Archives of Virology (2021) 166:3567–3579. https://doi.org/10.1007/s00705-021-05266-wIn March 2021, following the annual International Committee on Taxonomy of Viruses (ICTV) ratification vote on newly proposed taxa, the phylum Negarnaviricota was amended and emended. The phylum was expanded by four families (Aliusviridae, Crepuscuviridae, Myriaviridae, and Natareviridae), three subfamilies (Alpharhabdovirinae, Betarhabdovirinae, and Gammarhabdovirinae), 42 genera, and 200 species. Thirty-nine species were renamed and/or moved and seven species were abolished. This article presents the updated taxonomy of Negarnaviricota as now accepted by the ICTV.This work was supported in part through Laulima Government Solutions, LLC prime contract with the US National Institute of Allergy and Infectious Diseases (NIAID) under Contract No. HHSN272201800013C. J.H.K. performed this work as an employee of Tunnell Government Services (TGS), a subcontractor of Laulima Government Solutions, LLC under Contract No. HHSN272201800013C. This work was also supported in part with federal funds from the National Cancer Institute (NCI), National Institutes of Health (NIH), under Contract No. 75N91019D00024, Task Order No. 75N91019F00130 to I.C., who was supported by the Clinical Monitoring Research Program Directorate, Frederick National Lab for Cancer Research. This work was also funded in part by Contract No. HSHQDC-15-C-00064 awarded by DHS S&T for the management and operation of The National Biodefense Analysis and Countermeasures Center, a federally funded research and development center operated by the Battelle National Biodefense Institute (V.W.); and NIH contract HHSN272201000040I/HHSN27200004/D04 and grant R24AI120942 (N.V., R.B.T.). S.S. acknowledges partial support from the Special Research Initiative of Mississippi Agricultural and Forestry Experiment Station (MAFES), Mississippi State University, and the National Institute of Food and Agriculture, US Department of Agriculture, Hatch Project 1021494. Part of this work was supported by the Francis Crick Institute which receives its core funding from Cancer Research UK (FC001030), the UK Medical Research Council (FC001030), and the Wellcome Trust (FC001030).S
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