ABOUT NAILLS

North American Institute for Living Latin Studies (NAILLS)was created in October 1996 in Los Angeles, California by a group of professors and students of Latin literature concerned about the long-term future of classical studies in the United States, Canada, and Mexico. The institute's mission is to promote the study of Latin language and literature throughout North America, especially in universities, by propagating an active approach to the language known as Latinitas Viva, Living Latin.

The founders of NAILLS believe that many institutions and individuals supporting innovation in education and the humanities will find its goals worthwhile. Recognizing, however, that most of them cannot afford to make grants to groups which cannot offer them tax-deductibility in return, the founders decided to apply for 501c(3) public charity status for the Institute. It was further decided that NAILLS should incorporate.

On February 6, 1997, the State of California recognized NAILLS as a nonprofit public benefit educational and literary corporation, granting it tax-exempt public charity status in California under section 23701d of the California Revenue and Taxation Code. Federal tax-exempt status under section 501c(3) of the Internal Revenue Code was granted one year later on February 6, 1998, making NAILLS a fully-fledged 501c(3) public charity. Any contributions made to its activities, including membership dues, are deductible from the donor's Federal and California Income taxes, where such taxes apply.

No part of the assets of NAILLS, as a public benefit corporation, can ever inure to the benefit of any private individual. Officers and directors serve without compensation, and organization has no employees. The tax returns, Act of Incorporation, and Bylaws of NAILLS are public information and are available on demand from the Secretary.