to environmental sustainability, they
donate their extra slop clay back to cob
builders, 10 recycle, and use renewable
electricity. Darby and Xoe described
many community events in which Daily
Bird Pottery participates through Port
Townsend’s Main Street program (and
others), as well as their commitment to
education through support of Jefferson
County school art programs and community workshops. Phoebe crafts a bird
each day as part of her warming-up process, and they donate the proceeds of
the birds’ sale to a different charity each
month. They also craft mugs with logos
for nonprofit organizations and donate
a portion of the profits back to the non-profits. Darby also explained that forming an SPC allowed them to have a place
in the corporate world while recognizing
the importance of social and environmental goals in their work.
Social purpose corporations are an
exciting development in the law. They
offer a wonderful opportunity for entrepreneurs who want to make a good living
and give back to their community, the
environment, or the world. N WL
Terrace and is
a member of
the WSBA Edi-
can be reached
1. Washington Secretary of State, Corporations Search, http://www.sos.wa.gov/
Robert V. Boeshaar
ATTORNEY AT LAW | LL.M., PLLC
206.623.0063 | boeshaarlaw.com
1000 Second Avenue, Suite 3000 | Seattle, WA 98104
Masters of Laws (LL.M.) in Taxation
Over 14 years experience with the IRS Office of Chief Counsel
I help individuals and businesses find the best
resolution to their disputes with the IRS.
viewed April 11, 2014).
2. Stewart M. Landefeld & Eric A. DeJong,
Washington Business Entities, Vol. 1, Ch. 23,
§ 23.01(c) (Matthew Bender & Co., 2013).
3. RC W 23B.25.040( 1) (2012).
4.RCW 23B.25.050( 2) (2012); RCW
23B.25.060( 2) (2012).
5. RC W 23B.25.050( 3),( 4)(2012).
6. Benefit corporations, by contrast, must mea-
sure their progress toward their social and
environmental goals against a third-party
standard and describe that progress in their
annual social purpose report. Supra n. 2 at §
7. RCW 23B.25.040( 2)(b)(2012).
8. RCW 23B.25.150( 5) (2012).
9. “The Nonprofit Behind B-Corps,” http://
the-non-profit-behind-b-corps (last viewed
April 6, 2014).
10. A cob builder uses a mixture of clay, straw,
and sand in construction.
Darby also explained that
forming an SPC allowed
them to have a place in
the corporate world while
recognizing the importance
of social and environmental
goals in their work.