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.
Brief History of the Omega Psi Phi Fraternity. The Omega Psi Phi Fraternity was founded on Friday, November 17, 1911 at Howard University in Washington, D.C. The founders of the Fraternity were three students: Edgar Amos Love, Oscar James Cooper, and Frank Coleman; and their first faculty advisor Ernest Everett Just. Omega Psi Phi was the first Black fraternal organization founded at a Black university or college.