Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
INTERNATIONAL ASSOCIATION OF LAW SCHOOLS
Employer identification number
59-3816648
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
41,612
362,092
79,563
104,986
62,182
650,435
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
41,612
362,092
79,563
104,986
62,182
650,435
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public Support. Subtract line 5 from line 4.
650,435
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
7
Amounts from line 4..
41,612
362,092
79,563
104,986
62,182
650,435
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
1,635
3,576
2,088
1,673
753
9,725
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
40
40
11
Total support (Add lines 7 through 10).
660,200
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
705,931
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
98.520 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
98.610 %
16a
33 1/3% support test—2010.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2009.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2009.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public Support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
13
Total support (Add lines 9, 10c, 11 and 12.).
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f))
.........
15
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2010.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2009.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: WIRE TRANSFER FEE CHARGED TO CONFERENCE REGISTRANT FOR CANCELLATION REFUND
Schedule A (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
INTERNATIONAL ASSOCIATION OF LAW SCHOOLS
Employer identification number
59-3816648
Identifier
Return Reference
Explanation
PART I, LINE 1
IALS IS AN ASSOCIATION OF INTERNATIONAL LAW SCHOOLS, WHOSE MEMBERS ARE COMMITTED TO THE PROPOSITION THAT THE QUALITY OF LEGAL EDUCATION IN ANY SOCIETY IS IMPROVED WHEN STUDENTS LEARN ABOUT OTHER CULTURES AND LEGAL SYSTEMS AND THE DIVERSE APPROACHES TO SOLVING LEGAL PROBLEMS EMPLOYED IN THOSE LEGAL SYSTEMS. THE CORPORATION'S PURPOSES ARE: (A) TO FOSTER MUTUAL UNDERSTANDING OF AND RESPECT FOR THE WORLD'S VARIED AND CHANGING LEGAL SYSTEMS AND CULTURES AS A CONTRIBUTION TO JUSTICE AND A PEACEFUL WORLD; (B) TO ENHANCE AND STRENGTHEN THE ROLE OF LAW IN THE DEVELOPMENT OF SOCIETIES THROUGH LEGAL EDUCATION; (C) TO SERVE AS AN OPEN AND INDEPENDENT FORUM FOR DISCUSSION OF DIVERSE IDEAS ABOUT LEGAL EDUCATION; (D) TO CONTRIBUTE TO THE DEVELOPMENT AND IMPROVEMENT OF LAW SCHOOLS AND CONDITIONS OF LEGAL EDUCATION THROUGHOUT THE WORLD; (E) TO CONTRIBUTE TO THE BETTER PREPARATION OF LAWYERS AS THEY INCREASINGLY ENGAGE IN TRANSNATIONAL OR GLOBAL LEGAL PRACTICE, AND WHEN THEY PURSUE CAREERS OTHER THAN PRIVATE PRACTICE, INCLUDING GOVERNMENTAL, NON-GOVERNMENTAL, ACADEMIC, AND CORPORATE CAREERS; AND (F) TO SHARE EXPERIENCE AND PRACTICES REGARDING LEGAL EDUCATION.
MISSION STATEMENT
PART III, LINE 1
THE CORPORATION'S PURPOSES ARE: (A) TO FOSTER MUTUAL UNDERSTANDING OF AND RESPECT FOR THE WORLD'S VARIED AND CHANGING LEGAL SYSTEMS AND CULTURES AS A CONTRIBUTION TO JUSTICE AND A PEACEFUL WORLD; (B) TO ENHANCE AND STRENGTHEN THE ROLE OF LAW IN THE DEVELOPMENT OF SOCIETIES THROUGH LEGAL EDUCATION; (C) TO SERVE AS AN OPEN AND INDEPENDENT FORUM FOR DISCUSSION OF DIVERSE IDEAS ABOUT LEGAL EDUCATION; (D) TO CONTRIBUTE TO THE DEVELOPMENT AND IMPROVEMENT OF LAW SCHOOLS AND CONDITIONS OF LEGAL EDUCATION THROUGHOUT THE WORLD; (E) TO CONTRIBUTE TO THE BETTER PREPARATION OF LAWYERS AS THEY INCREASINGLY ENGAGE IN TRANSNATIONAL OR GLOBAL LEGAL PRACTICE, AND WHEN THEY PURSUE CAREERS OTHER THAN PRIVATE PRACTICE, INCLUDING GOVERNMENTAL, NON-GOVERNMENTAL, ACADEMIC, AND CORPORATE CAREERS; (F) TO SHARE EXPERIENCE AND PRACTICES REGARDING LEGAL EDUCATION.
FORM 990, PART VI, SECTION A, LINE 6
IALS HAS VOTING AND NON-VOTING MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7A
THE GENERAL ASSEMBLY GIVES AUTHORITY TO THE BOARD TO ADMINISTER THE ASSOCIATION. THE GENERAL ASSEMBLY ELECTS THE BOARD MEMBERS OF THE GOVERNING BOARD. THE GENERAL ASSEMBLY CONSISTS OF A REPRESENTATIVE FROM EACH MEMBER SCHOOL.
FORM 990, PART VI, SECTION A, LINE 7B
THE GENERAL ASSEMBLY GIVES AUTHORITY TO THE BOARD TO ADMINISTER THE ASSOCIATION. THE GENERAL ASSEMBLY ELECTS THE BOARD MEMBERS OF THE GOVERNING BOARD. THE GENERAL ASSEMBLY CONSISTS OF A REPRESENTATIVE FROM EACH MEMBER SCHOOL.
FORM 990, PART VI, SECTION A, LINE 8B
COMMITTEES REPORT TO THE IALS BOARD AND COMMITTEES DO NOT HAVE THE AUTHORITY TO ACT INDEPENDENTLY OF THE IALS BOARD.
FORM 990, PART VI, SECTION B, LINE 11
IALS'S 990 WAS SENT TO THE GOVERNING BODY FOR REVIEW BEFORE IT WAS FILED.
FORM 990, PART VI, SECTION B, LINE 12C
THE SECRETARY-TREASURER REVIEWS THE FORMS THAT INDICATE ANY CONFLICT.
FORM 990, PART VI, SECTION B, LINES 15A AND B IALS DOES NOT PAY COMPENSATION TO ANY OF ITS BOARD MEMBERS AND IT HAS NO EMPLOYEES.
FORM 990, PART VI, SECTION C, LINE 19
THE CHARTER CAN BE FOUND ON THE IALS WEBSITE. THE OTHER DOCUMENTS ARE AVAILABLE UPON REQUEST.
FORM 990, SCHEDULE D, PART X11, LINE 2(B)
THE ASSOCIATION OF AMERICAN LAW SCHOOLS PROVIDED ADMINISTRATIVE SUPPORT OF $215,000 TO IALS DURING FISCAL YEAR 2010-11.
CHANGES IN NET ASSETS OR FUND BALANCES:
FORM 990, PART XI, LINE 5:
NET UNREALIZED LOSSES ON INVESTMENTS: -1,372.
FORM 990, PART XII, LINE 2C
THE GOVERNING BOARD IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT. THE NEW AUDIT FIRM FOR 2010 IS TATE & TRYON.
VOLUNTEER SERVICES
FORM 990, PART I, LINE 6
IALS RELIES ON CONTRIBUTIONS OF BOTH TIME AND EXPERTISE FROM ITS POOL OF VOLUNTEERS. IN PARTICULAR, HUNDREDS OF VOLUNTEERS WORK ON ALL ASPECTS OF IALS'S OPERATIONS, INCLUDING PROGRAMS AND SUPPORTING SERVICES. SUCH VOLUNTEERS INCLUDE SENIOR ADMINISTRATIVE FACULTY, SUCH AS DEANS OF MEMBER SCHOOLS, WHO ASSISTED WITH IALS ACTIVITIES. SUCH FACULTY WERE EITHER NOT BOARD MEMBERS OR NOT ACTING IN THEIR CAPACITY AS BOARD MEMBERS. IALS'S VOLUNTEERS DONATED THOUSANDS OF HOURS OF SERVICE HAVING AN APPROXIMATE VALUE OF $637,138 DURING THE YEAR ENDED JUNE 30, 2011. IALS APPRECIATES THE EFFORTS OF ALL OF ITS VOLUNTEERS BECAUSE THEY CONTRIBUTE SIGNIFICANTLY TO THE WORK, IMPACT, AND SUCCESS OF IALS.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.