Disregarded Entity. A disregarded entity, also called a pass-through entity, is one that is distinct from its owner for some purposes, but not when it comes to taxes. Sole proprietorships and partnerships, for example, are disregarded entities because the owners of these corporations report the business's income on their personal tax returns.
Kappa Alpha Psi. Kappa Alpha Psi (ÎºÎ±Ï) is a collegiate Greek-letter fraternity with a predominantly African-American membership. Since the fraternity's founding on January 5, 1911 at Indiana University Bloomington, the fraternity has never limited membership based on color, creed or national origin.
The Delta Chapter was the last Chapter called Kappa Alpha Nu and the FIRST chapter designated Kappa Alpha Psi. Delta was the first chapter established at an HBCU. The Delta Chapter is also the only chapter to produce four (4) Grand Polemarchs in the fraternity's history.appa Alpha Psi (ÎºÎ±Ï) Fraternity, Inc. has founded over 400 undergraduate chapters in the continental United States, plus alumni and international chapters.