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Pecan Pie
Georgia consistently ranks as one of the top pecan-producing states in the U.S., along with Texas and New Mexico. The state's favorable climate and extensive acreage dedicated to pecan orchards underlies its claim as the "Pecan Capital of the United States"
Schenkingen
The world's most efficient business model: "Give me your money". Hard upon the close of the taxable year we present the standards of care for charitable giving and receiving; using the Dutch mnemonic for the same which, phonetically, bears an uncanny resemblance to the English word "shakedown".
“You Get What You Give”
ICYMI: On a bitterly cold day students from Gordon and Stewart Houses at the University of St Andrews came together to make a LipDub to the New Radicals 1999 hit "You Get What You Give" for Project Zambia, a partnership between the University and the Zambian Non-Government Organization "Sport in Action".
Building New York: Stephen Ross
Host Michael Stoler profiles Stephen Ross, Chairman and Founder of The Related Companies, L.P. Topics discussed are his childhood growing up in Detroit, his first job as a beach boy at the Fountain Blue Hotel, his college career from Florida University to University of Michigan to law school at Wayne State University,
Quadrivium: Autumn
Educational settlements are the closest many people come to feel at home in beautiful surroundings. The catalog that informs the safety and sustainability of these "cities-within-cities" changes 100 to 1000 times per day. Titles are unstable, time-sensitive, copyright protected and land in public law. We explore the action continuously; assign priorities, then schedule a separate teleconference to formulate responses to public consultations. Daily colloquia topics appear on our CALENDAR.
How Harvard and Other Colleges Manage Their Endowments
Hedge funds with a side hustle in sports, research, and memorial garden construction? As of fiscal year 2023, the market value of just the top twenty endowment funds of colleges and universities was $424 billion; recovering from the significant losses of 2022. This is roughly the same domestic product of Denmark. Blackrock -- the world's largest asset manager -- has market capitalization of $103 billion.
Not-for-Profit Update
On October 20th the GASB and FASB hosted a joint webcast for college and university accounting and public administration educators and researchers on recent developments in GASB and FASB standards. Link to the videorecording provided here.
Current Issues and Recent Research
The Joint IEEE Power Engineering and Industrial Applications Society Committee to which we belong has formulated response to the 2026 National Electrical Code Second Draft and will meet December 2nd to prepare the IEEE ballot. While all the issues are fresh in mind it is never unwise to begin drafting proposals for the 2029 National Electrical Code which will begin accepting new public input sometime in the spring.
The Case Against Income Tax Exemption for Nonprofits
... "While many nonprofits do struggle with lack of funds and dire needs, there exists a group of tax-exempt entities for which profits regularly flow quite freely, often to the tune of more than $100 million, or even $1 billion or more. And yet, the public subsidizes each nonprofit in exactly the same manner..."