Law Latte Blog

1,000 cups of coffee

Miriam — Tue, 01 May 2012 16:33:42 +0000

Click on image to visit the CoffeeServedDaily site

Take a peek at another blogger who shares my passion for coffee. This blogger’s focus is “1,000 cups of coffee, one photo at a time” This is how a simple project with simple motives can morph into a wonderful, world-wide experience.

My cup is tipped to you, Kim. What a great approach!

You can also visit her new coffee-inspired blog, Caffeinated By Design – Art and Coffee.

Somehow, “coffee and art” seems cooler than “coffee and law.”

Happy May Day! Have you filed your 990?

Miriam — Tue, 01 May 2012 12:46:46 +0000

It’s May 1, and while the rest of the world is heaving a sigh of relief that tax seasons is over, nonprofits have 15 days until their tax returns are due.

If you are a Nonprofit, your IRS tax filing is due the 15th day of the 5th month after the close of your fiscal year. For calendar year nonprofits, that’s May 15.

Even small nonprofits (gross receipts < $50K per year) must file a 990N with the IRS. The IRS automatically revokes the §501(c)(3) status of nonprofit who neglect to file three years in a row, and it’s a lot more work than an “oops, I’m sorry” to get back your nonprofit status.

Search “IRS 990N” on your favorite search engine to get the link to the IRS site.

Don’t forget required state filings, also – for Indiana, that means an NP-20 form, due the same time as the IRS 990.

Oh, and for my friends in Indiana – your personal property tax returns are due May 10 at your County Assessor’s office. Nonprofits and for-profits must file.

Happy Spring – Arriving Early in a Neighborhood Near You

Miriam — Mon, 19 Mar 2012 22:14:50 +0000

We’ve all been noticing the unusually early spring ’round here. Farmers are taking advantage of the unseasonably early warm days and have been hitting the fields with enthusiasm.

Keeping with the trend, the astrological spring is arriving early, also, hitting us here in Indiana Tuesday morning at about 1:00 am. This is a day or two earlier than normal (depending on your time zone). Check out this article in Scientific American:

Spring Arrives Tuesday – Earliest in a Century

So, Happy Spring, folks! I hope you get a chance to get out there and enjoy it!

World Travel in 60 Seconds

Miriam — Thu, 15 Mar 2012 20:26:42 +0000

Yes, this is a commercial. It is produced by an Australian travel agency. STA Travel Australia sent three young men around the world on a 6-week trip, and then condensed it into this really nice 60-second video. So cool, I watched it twice.

Clark Retirement Community Lip Dub

Miriam — Wed, 29 Feb 2012 18:37:43 +0000

“Lip Dub” refers to a one-take music video performed by ordinary people set to well-known music. It has been used to promote an entire city (Grand Rapids, Michigan, holds the world record for the most people in a Lip Dub video – that video appears at the bottom of this post.)

This efforts require enormous planning and execution. They are impressive to watch…. Enjoy!

Below is the “Clark Retirement Community Lip Dub” set to Michael Buble’s “I’m Feeling Good.”

Watch “Bye, Bye Miss American Pie” from Grand Rapids Michigan:

Who pays income taxes in America?

Miriam — Wed, 15 Feb 2012 13:50:10 +0000

Who pays tax in America? Of individual (1040 returns) taxpayers, the distribution of taxes is interesting (2009 returns):

Distribution of Taxes Top percentile of taxpayers	Percent of Federal Income Taxes Paid (2009 returns)	Minimum Adjusted Gross Income at this level
99th percentile	36.7%	$343,927
95th percentile	58.7%	$154,643
90th percentile	70.5%	$112,124
On the other end of the spectrum, the bottom 50% of taxpayers….	Paid 2.25% of the total Federal tax bill

What does this mean? The top 10% of American earners pay 70% of the taxes, while the bottom 50% of earners pay only 2.25% of taxes. Is this fair? The answer depends upon who’s doing the talking. In light of conversations in Congress regarding raising taxes on the wealthy, I thought this was worth sharing.

This information is available in a number of spots – I am using the Kiplinger Tax Letter, Vo. 86, No. 21 (October 14, 2011) as my source material.

Discussing the Divine Comedy with Dante

Miriam — Wed, 08 Feb 2012 14:43:58 +0000

Click on the image below to go to the website — this painting was rendered by Chinese artists Dai Dudu, Li Tiezi and Zhang An. It was digitized and cross-referenced with Wikipedia for a unique history lesson. Humans and human inventions are tagged for further discovery.

Enjoy!

Friday Fun – One Man Choir

Miriam — Fri, 03 Feb 2012 18:11:19 +0000

Dan Wright is a college student with an amazing vocal range. He can produce well-done acappella arrangements singing all the parts — and singing them well. Check out his You Tube Channel, or enjoy this version of Eleanor Rigby.

Just for Fun – I Phone Magic

Miriam — Wed, 18 Jan 2012 17:50:32 +0000

2012 Resolutions for Nonprofit Boards

Miriam — Mon, 16 Jan 2012 13:34:20 +0000

Gail Perry is a nonprofit consultant and motivational speaker for nonprofit organizations. Her website contains great articles and tips for improving nonprofits and nonprofit boards. Check out her “2012 New Years Resolutions for Board Member” at the link below

2012 New Years Resolutions for Board Members

Peace on Earth (I Heard the Bells on Christmas Day)

Miriam — Wed, 21 Dec 2011 17:25:53 +0000

My all-time favorite Christmas Carol has been arranged and performed by Casting Crowns to take its place as my all-time favorite contemporary Christmas carol:

You can download the music through Amazon (my preferred music provider) here: Amazon – Casting Crowns Christmas Album
( I highly recommend the entire album – CC has wonderful arrangements of classic carols and beautiful new Christmas songs)

There is also a great choral arrangement of this version – our HS Show Choir performed it at this year’s Christmas Feast event – a great piece for a choir:
Word Music – Anthem "I Heard the Bells on Christmas Day (Peace on Earth)"

Merry Christmas

Miriam — Sat, 17 Dec 2011 18:01:01 +0000

May the Peace of Christ be with you now and in the coming year.

Merry Christmas from Lawlatte!

Coffee Break – The Beauty of Pollination

Miriam — Fri, 18 Nov 2011 15:31:06 +0000

Grab a cup of coffee and watch this video – gorgeous HD nature-videography. Go on – it’s worth it, and that next task can wait 5 minutes while you recharge your batteries.

Fall Treat of the Day – Caramel Stuffed Apple Cider Cookies

Miriam — Mon, 14 Nov 2011 14:50:07 +0000

It’s a rainy, dark, November morning, and coffee with one of these cookies sounds like an excellent, cozy treat. Thanks to Scrambled Henfruit for the recipe:

Caramel Stuffed Apple Cider Cookies

YUM!

10 Ways for Lawyers to Find Their “Inner Steve Jobs” – ABA Journal

Miriam — Wed, 09 Nov 2011 17:55:35 +0000

Paul Lippe is an attorney that contributes to “Legal Rebels,” an ABA-sponsored platform that encourages attorneys to think “outside the box.” He had one of the more interesting posts about Steve Jobs and his biography. You can read a short excerpt, here, or the full article at the link, below.

“Much has already been written about Steve Jobs and the book, but since he is perhaps the exemplar of the New Normal, I thought it might be useful to summarize some thoughts on what we as lawyers might want to draw from his life. For those who don’t want to work through the whole book, there’s an excellent article in Time that covers the major points. ….”