There is growing interest in the nonprofit community about a relatively new legal entity called an L3C. An L3C is a low-profit limited liability company that can facilitate investments in socially beneficial for-profit ventures. L3C's simplify compliance with the IRS rules for Program Related Investments. Currently, L3C's are only permitted in about a half dozen states, but they are likely to gain popularity as more states allow them to be formed. Can you see benefits to the nonprofit sector by establishing these organizations?