A community with data capacity is one where people can access and use data to understand and improve outcomes where they live. Foundations have the resources and influence to help remedy the shortage and the unequal distribution of local data capacity and to enhance a community’s ability to achieve change.

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an LLC has two or more owners, it will be classified as a partnership for tax purposes, and if it has only one owner, the entity will be disregarded for tax purposes. Why convert an LLC to an S corporation? The most common reason that the author has encountered for electing S status is the belief that the payroll tax treatment of shareholder- The unequal treatment of marriages and registered civil partnerships in the Gift and Inheritance Tax Act (Erbschaftsteuer- und Schenkungsteuergesetz - ErbStG) in the version effective until 31 December 2008 is incompatible with Article 3.1 of the Basic Law (Grundgesetz - GG).

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