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	<title>Fundraising Blog &#187; Legal, Legislative &amp; Tax</title>
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	<description>Jeffrey Byrne &#38; Associates, Inc.</description>
	<lastBuildDate>Mon, 16 Aug 2010 22:03:54 +0000</lastBuildDate>
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		<title>Rolling Over an IRA: A Terrific Year-end Opportunity</title>
		<link>http://jbafundraisingblog.com/2009/12/17/rolling-over-an-ira-a-terrific-year-end-opportunity/</link>
		<comments>http://jbafundraisingblog.com/2009/12/17/rolling-over-an-ira-a-terrific-year-end-opportunity/#comments</comments>
		<pubDate>Thu, 17 Dec 2009 18:55:10 +0000</pubDate>
		<dc:creator>John Marshall</dc:creator>
				<category><![CDATA[Donor Cultivation]]></category>
		<category><![CDATA[Legal, Legislative & Tax]]></category>
		<category><![CDATA[Stewardship]]></category>
		<category><![CDATA[Donor Stewardship]]></category>
		<category><![CDATA[Tax advantages]]></category>

		<guid isPermaLink="false">http://jbafundraisingblog.com/?p=469</guid>
		<description><![CDATA[I recently returned from a visit with a client in New Hampshire where I was informed that a donor had recently made a second gift to the capital campaign for $50,000 and did so through an IRA Rollover. You may still have time to share this terrific opportunity with a select group of your prospects [...]]]></description>
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		<title>A New Way to Stimulate Social Enterprise?</title>
		<link>http://jbafundraisingblog.com/2009/08/19/a-new-way-to-stimulate-social-enterprise/</link>
		<comments>http://jbafundraisingblog.com/2009/08/19/a-new-way-to-stimulate-social-enterprise/#comments</comments>
		<pubDate>Wed, 19 Aug 2009 17:32:58 +0000</pubDate>
		<dc:creator>Rita Galowich</dc:creator>
				<category><![CDATA[Fundraising in a Recession]]></category>
		<category><![CDATA[Legal, Legislative & Tax]]></category>

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		<description><![CDATA[By Rita Galowich President, Fund Inc A JB&#38;A Strategic Partner Last Monday, August 10, the Chicago Tribune carried an article on the formation of a new legal business entity in Illinois: LC3’s. These are for-profit businesses with a strong social leaning that accept program-related investments. Investors to an LC3 can earn a return and hold equity [...]]]></description>
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