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Low-profit Limited Liability Companies:
A For-Profit with a Non-profit Soul

Cass Brewer, Morris, Manning & Martin
Atlanta, GA
September 16, 2009

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Running time: 1:34:21

Cass Brewer, a partner at Morris, Manning & Martin, explains the nuts and bolts of the low-profit limited liability company (L3C), which is a cross between a non-profit and a for-profit. It is a new form of business enterprise that is specifically designed to further a socially beneficial mission and, in the right circumstances, can qualify as a program-related investment for foundations.

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