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 first Greek letter organization was Phi Beta Kappa, which was founded on December 5, 1776 at the College of William and Mary in Williamsburg, VA, the second oldest institution of higher learning in America (Harvard is the oldest).n November 9, 1874, Sigma Kappa was founded at Colby College in Waterville, Maine, and on November 11 Gamma Phi Beta followed Alpha Phi at Syracuse. Alpha Chi Omega was founded at DePauw in 1885 and Delta Delta Delta was organized at Boston University in 1888. The same year I.C.