RISE: Double Bottom Line Investor Directory This directory, maintained by the RISE Project at Columbia Business School, includes information about institutional investors that invest through equity vehicles in for profit ventures with the aim of achieving social or environmental impacts.

 

Calvert Foundation
The Calvert Foundation invests in revenue-generating ventures that combine public and social good with positive financial results. The exclusive focus of this program is affordable-rate loans, not grants.

Nonprofit Assistance Fund
Financing of up to $400,000 is available to eligible Minnesota-based organizations for bridge loans, working capital, program expansion, equipment purchases, leasehold improvements and building repairs and renovations.

Partners for the Common Good
Partners for the Common Good (PCG) is a non-profit, community investment fund that provides access to capital to community based organizations building strong and healthy communities.

 

Americans for Community Development
Americans for Community Development is a coalition of organizations dedicated to promoting the L3C.

 

The Center for Venture Philanthropy (CVP) mission is "to create an environment where community donors could collaborate and drive positive change in our communities".

Community Development Venture Capital Alliance (CDVCA) promotes use of the tools of venture capital to create jobs, entrepreneurial capacity and wealth in advancing the livelihoods of low-income people and the economies of distressed communities.

Grantmakers for Effective Organizations (GEO) promotes learning and encourages dialogue among funders committed to building strong and effective nonprofit organizations.

Investors' Circle is a national network of individual and institutional investors supporting entrepreneurs work in solving major social and environmental problems.

New Profit Inc. ("NPI") is a non-profit venture philanthropy fund created to maximize the impact of philanthropic dollars in effecting large-scale social change.

The Roberts Enterprise Development Fund (REDF) REDF uses a social venture capital approach to support social purpose enterprise development. Visit their website for publications, job listings and FAQ.

Social Capital Partners supports, invests in, and incubates revenue generating social enterprises employing at-risk youth and other populations outside the economic mainstream in Canada.

Social Venture Partners works to develop philanthropy and volunteerism to achieve positive social change in the Puget Sound region.

Social Venture Partners International supports the mission of local SVPs; develop and maintain integrity of Social Venture Partners/SVP model and brand; and build a highly effective network for knowledge and best practices sharing.

VanCity Community Foundation, Enterprising Nonprofits Program (ENP) is a funding program providing matching grants to nonprofit organizations in British Columbia, Canada that are interested in starting or expanding a business.

 

Unrelated Business Income Tax - General Rules, a brief overview on the IRS Web site.

Tax on Unrelated Business Income of Exempt Organizations, a comprehensive publication from the IRS that covers the rules for the tax on unrelated business income of exempt organizations. Although dated 2000, it is the most recent revision of the document.

Effective Social Enterprise - A Menu of Legal Structures, provides guidance about how to decide whether a new social enterprise should be structured within a tax-exempt or taxable legal entity, or whether a hybrid structure using both a taxable and an exempt entity is more appropriate. By SEA Member Robert Wexler a Principal with the San Francisco law firm of Adler & Colvin, a Law Corporation.