A low-profit limited liability company (L3C) is a legal form of business entity in the United States that was created to bridge the gap between non-profit and for-profit investing by providing a structure that facilitates investments in socially beneficial, for-profit ventures while simplifying compliance with Internal Revenue Service rules for "Program Related Investments".

L3C is a classification of an organization. The organization uses its for-profit efficiencies along with fewer regulations from the IRS to achieve socially beneficial goals. An L3C is a taxed organization that operates with a stated goal of achieving a social goal while making a profit is a secondary goal.

To authorize L3C, legislation must be passed to amend the General Limited Liability Company Act (LLC). Thus far, legislation has been passed in Illinois, Louisiana, Maine, Michigan, North Carolina, Rhode Island, Utah, Vermont, and Wyoming. Legislation has also passed in the federal jurisdictions of The Crow Indian Nation of Montana and The Oglala Sioux Tribe. Currently, the Americans for Community Development are seeking sponsorship to pass legislation at federal level. Additionally, legislation has been written in California, Florida, Georgia, Iowa, Minnesota, Nebraska, Ohio, Texas, Washington, and Wisconsin but has not yet been introduced.

The Basics ( /ˈbæzɪtʃ/ BAZZ-ich) are a three-piece band from Melbourne, Australia, formed by Wally De Backer and Kris Schroeder in 2002. Their style has been described as anything from 'indie-pop' to 'rock'n'roll' to 'pop-rock', though their records show they span a wide range of genres, including reggae, ska, country, and electro-pop. They are "recognised as one of Australia's hardest-working bands".

With close to 1000 shows in their ten-year career, their live performances are well-known for their sense of humour and energy.

The Basics were formed after Kris met Wally at a party in Melbourne. The event was to see off the young aspiring producer, who was about to depart for Los Angeles, and together with a number of musician friends, the two jammed on some blues-rock standards. Later that night, they bonded over a mutual love of The Beatles, 70s and 80s cartoon theme songs and old Sierra adventure games.

Initially, they played around Melbourne as an acoustic guitar/drums combo, starting at The Opposition in Frankston and the House of Fools in Footscray, where in late 2002 they met Michael Hubbard and later invited him to join them on electric guitar. Though lacking any real experience with the instrument, Kris willingly purchased his first bass guitar, and the trio was born. During this time, the group start performing songs with more complicated three-part harmony.

Jack Kirby (August 28, 1917 – February 6, 1994), born Jacob Kurtzberg, was an American comic book artist, writer and editor regarded by historians and fans as one of the major innovators and most influential creators in the comic book medium.

Growing up poor in New York City, Kurtzberg entered the nascent comics industry in the 1930s. He drew various comics features under different pen names, including Jack Curtiss, ultimately settling on Jack Kirby. In 1940, he and writer-editor Joe Simon created the highly successful superhero character Captain America for Timely Comics, predecessor of Marvel Comics. During the 1940s, Kirby, generally teamed with Simon, created numerous characters for that company and for the company that would become DC Comics.

After serving in World War II, Kirby returned to comics and worked in a variety of genres. He contributed to a number of publishers, including DC, Harvey Comics, Hillman Periodicals and Crestwood Publications, where he and Simon created the genre of romance comics. He and Simon also launched their own short-lived comic company, Mainline Publications. Kirby ultimately found himself at Timely's 1950s iteration, Atlas Comics, later to be known as Marvel Comics. There, in the 1960s, he and writer-editor Stan Lee co-created many of Marvel's major characters, including the Fantastic Four, the X-Men, and the Hulk. Despite the high sales and critical acclaim of the Lee-Kirby titles, however, Kirby felt treated unfairly, and left the company in 1970 for rival DC.