TITLE: Letters to My Sisters AUTHOR: Ngozi Osuagwu PUBLISHER: Ben Bosah Books, New Albany, OHIO Reviewed by: Swallehe Msuya
Candid Gynecological Advice to Women `
A certified yoga instructor and obstetrician-cum-gynecologist, Dr Ngozi Osuagwu grew up in New York and attained her medical credentials at the Johns Hopkins University and State University of New York at Buffalo. She has written a series of letters to fellow women (published in this book) addressing issues that connect with all of their gender as far as understanding their own bodies intimately is concerned so that they can live healthy lives.
The author is a Fellow of the American College of Obstetricians and Gynecologists now living in Columbus Ohio where she teaches physicians and maintains a small private practice. In this book, she has selected common issues that prompt women to seek an appointment with a doctor and passionately talks to the women briefing them what they should expect to hear from their physicians.
The author takes quality time to discuss common medical conditions that affect women. She provides an overview of sexually transmitted diseases and a list of Internet resources and web sites that readers can log into to access reliable and in-depth information about various medical conditions that affect women and how they are treated.
The mission of this book is clearly explained in the Prologue. It reads: “I hope that this book will be able to prevent some medical conditions from developing, thus eliminating the need for a visit to a doctor’s office. Prevention really is better than cure.”
However articulate we may be in preventive healthcare, it is impossible to eliminate the need for a visit to a doctor, so this book will help readers to better describe their symptoms and be able to ask pertinent questions. For indeed the more knowledgeable women are about their bodies, the more equipped they are to use the tools in hand to make correct decisions on their life-styles that are important to ensuring their well-being.
Very eloquently, the author sums up the medical profession in these poetic words: “An inquiring, analytical mind; an unquenchable thirst for new knowledge; and a heartfelt compassion for ailing – these are prominent traits among the committed clinicians who have preserved the passion for medicine.” Indeed the quotation correctly reflects the central message in the book, be knowledgeable and live healthy!
Sexually transmitted diseases such as chlamydia, gonorrhea, herpes, hepatitis B, HIV/AIDS, human papilloma virus, syphilis, and trichomoniasis, are among the STDs discussed briefly in this book. Other diseases are only mentioned and references of web sites that can be accessed to learn more about them are provided in the book.
The book is a must read for all women because as it is pointed out in the text, a woman’s health is her capital.
Presidential Hopeful Meets With Kenyans in US - Articulates Candidacy
Sometime in 1992, then Kenyan President Daniel Moi under immense pressure from Kenyans and the international community, allowed for multi-partyism. In a grand coalition, the opposition parties in Kenya beat the ruling party, the Kenya African National Union (KANU), in a landslide victory seating the current President Mwai Kibaki. The next presidential and general elections are set for December 2007.
Mr. Moi realized that Kenya had a growing young population and began a successful campaign targeted at the youth that is believed to have won his party, KANU the 1997 general elections. One of these young men was William Ruto, currently Member of Parliament for Eldoret North. In early 2006, Mr. Ruto declared his candidacy for the president of the Republic of Kenya.
In an intense meet the people tour, William Ruto, visited members of the Kenyan community in Minnesota. While there are several candidates to have visited the states, Mr. Ruto is the first to visit the Twin Cities.
In his platform Mr. Ruto identified poverty, unemployment, education and the lack of leadership in Kenya. Mr. Ruto explained that he had been in government for several years and was frustrated by the continual exploitation of resources. He contended that issues raised by founding fathers such as poverty, health and illiteracy were still present in Kenya, albeit forty years later. He promised to lead Kenyans out of this.
Eighty per cent of the Kenyan population live in the rural areas relying completely on agriculture, while eighty-five percent of the poor in Kenya are also found in the rural areas. Mr. Ruto proposed, as he has several times during parliamentary hearings of the National Cereals Board Act, increasing the strategic grain reserves to accommodate the never-ending famine in northern Kenya. With only 4.6% of the current national budget going to agriculture, Mr. Ruto promises that if elected his government would triple that to make sure that Kenya produced enough to feed its people. He argued that no self-respecting government, with an ability to feed its people, would allow them to die of hungry.
Also on his agenda on ending poverty, Mr. Ruto would like to engage more Kenyans in participating the economy of the nation. He spoke of the current government’s commendable effort in involving the citizens in spending funds through the Constitutional Development Fund (CDF).
Unemployment which continues to increase at an alarming rate in Kenya goes hand in hand with education. Mr. Ruto proposed building polytechnics in every village to equip the youth with skills that would allow them to build their nation’s economy while improving their standard of living.
On leadership, Mr Ruto noted that previous Kenyan leadership had done what they could leaving room for a new generation of leaders that would lead Kenya out of its problems. These new leaders, such as himself, would come in with fresh ideas rising above the usual Kenyan tribal politics. While many Kenyans are afraid that their nation is continually divided along ethnic divides, Mr. Ruto claims that this was not the case with the new generation of leaders. He looks forward to working with other politicians in creating an alliance if they find common ground.
A contentious issue in the Kenyan constitution has been the distribution of natural resources. Mr, Ruto acknowledges the need for a formula through which budget allocation in regards to natural resources should be distributed, not just by the whim of parliamentarians. He cites an example in which the current Ministry of Water, with a budget of 1.5 billion Kenyan shillings, gave 1 billion shillings to two districts and the rest was shared by the rest of the country! It is Mr. Ruto’s contention that “when leadership fails, it turns to corruption and tribalism to sustain itself.”
While Mr. Ruto was articulate in declaring his candidacy, many in the audience were left wanting for better solutions. When presented with an opportunity to address the member of parliament, Mr. Andrew Kerosi while impressed with the eloquence of the candidate could not help, but wonder how Mr. Ruto was going to put a mechanism in place that would prevent public funds from ending up in individual pockets.
Others wondered how Mr. Ruto was going to exonerate himself from allegations that he was involved in massive looting of funds during the Youth for Kanu election campaign, allegations that he has continually denied. Mohamed Abdi, a young man interested in running for public office in the next general elections expressed his frustrations in governments that continued to ignore the pastoralists communities in Kenya. He also urged Mr. Ruto and other Kenyan politicians to pay close attention to the problems of Somalia since the effects intimately affect the security in Kenya.
Other issues that participants wanted to see politicians address included: members’s of parliament salary and allowance increases, solutions in creating nationalism in an ethnically divided political arena, economic development, regional integration with Uganda and Tanzania, and an independent electorate commission.
Many Kenyans abroad have kept abreast with political issues back home, and would like to participate in the next general elections. However, the government has been slow in establishing electronic ballots thus allowing for fair remote voting.
Linah Jebii Kilimo, one of the eighteen women members of Parliament, addressed the cultural practices in Kenya that affected the education of women in Kenya. It is important that both men and women are involved in abolishing cultures, such as early marriages, and female circumcision, that are regressive to the positive development of women. Seeing a need to encourage young women to take on leadership positions the female mps have created The Kenyan Women Parliamentary Association which has advocated for women and children rights.
Honorable Ruto was accompanied by other Kenyan members of parliament, Kipkalia Kones, Moses Cheboi Kipketiboi, Joseph Lagat Kipchumba, Musa Sirma, Lina Kilimo, Charles Keter and Mr. Katwa.
The visit by the members of parliament was hosted by the Open Doors church in Minneapolis. Open Doors has created alliances with local churches in Kenya where they have provided medical care and built orphanages.
The event, held at the Maple Grove Community Center, started off at 9am Saturday July 29th 2006. Different groups were set up to discuss several aspects of society that have an impact on education. These included religion, poverty, parents and politics among others.
Perhaps, the most anticipated event of the day was the graduation gala where graduates are recognized for their academic achievements in different levels of education, ranging from 12th grade to doctorate degrees and everything in between. The graduates were not only dressed magnificently but one could see their faces beam with pride and joy at their accomplishments.
Some of the graduates honored that day had the chance to address the attendants. One could not help but notice that the key statement made by most of the speakers was, "it’s not easy…" Whereas that may be true, Zachary Mosoti (PhD in Human Resource Development) for instance added "…but where there is a will there is a way." "Well said," I thought. When one realizes his/her dream after an immeasurable amount of effort put into it, one can’t avoid thinking of the journey that brought him/her thus far. Many of the speeches given had, "more than a hint of the past," ranging from school uniforms patched up with virakas to an orange acting as a form of motivation to attend school.
A great emphasis was put on the importance of mentors to ensure success in education. Lynna Mairura (BSN in Biology with a minor in Psychology from the U of M) attributed her success to having “great mentors.” She also encouraged those that have are a step ahead in education to “mentor someone to encourage them to get through.” In addition to that, Dr. Ogembo used his sense of humor to make a point that “opportunity plus motivation equals horizon.” He wisely noted, “Those that surpass the highest horizon are those that pursue things that transcend their personal needs.” That simply means to look beyond the here and now.
Attorney General, Mike Hatch, who is running for Governor of Minnesota, was also present. He stressed the importance of education in the community. He expressed his sadness at the current sky-high college tuition and opined there is another way to bring down teh cost of tuition and make college affordable for all students. He stated that if elected one of his goals would be to “lower tuition in public schools,” so that “no person in Minnesota would use money as an excuse not to pursue higher education.” He expressed his pride at the academic accomplishments of all the graduates that were honored during the event.
Before the certificates were presented to the graduates, MKIDA chairman, Phillip Bosire offered his wisdom by challenging the attendees to “learn to turn dreams into crystal-clear goals, the goals into rock-solid plans and the plans into a series of highly focused actions.” With that well put he quickly stressed, “For those that much is given, much is required.” Grace and Esther Nyauncho, Phillip Bosire’s wife and daughter, respectively, were among the many graduates honored on this day.
The day, as inspiring as it was, had to finally come to an end. It was crowned with the presentation of certificates to the so-deserving graduates and speeches from several of the groups that were set up earlier that day.
The Solar Oven Society (SOS), a Minnesota based non-profit corporation that promotes solar cooking through the production of solar ovens, hosted Mr. Gemeda during his visit. That organization’s president, Mr. Mike Porter, visited Oromia two years ago taking a prototype solar oven with him. Its effectiveness was realized immediately, and a business contract was signed soon after, making the Oromia National Regional Government, one of SOS’ biggest clients. SOS will only make the basic parts of the oven, and train local Oromos to assemble the solar oven, creating jobs in Oromia. With the civil war and drought, Ethiopia’s land is becoming increasingly barren since a lot deforestation has occurred making the solar oven an attractive solution.
Oromia is the largest federal state in modern day Ethiopia, occupying southern and central Ethiopia. The region has been marred with civil strife as the Oromo, the majority in Ethiopia, feel that they are oppressed by Ethiopia’s central government. Thousands of Oromo have fled their motherland in fear of their lives and safety, making the Twin Cities their home. According to a report by the UN Minnesota and the refugee camps in Kenya have the largest number of Oromo residents in the world outside of Ethiopia. According to the Minnesota State demographer’s office, in 2003 there were about 7,500 Ethiopian immigrants. Ethiopian community leaders estimate that this number is over 20,000. The Oromo Liberation Front claims that there are around 15,000 Oromo immigrants in Minnesota.
In response to the conflict between the Ethiopian government, and the people of Oromia, Mr. Gemeda contends that his government’s goal is to bring development to its people allowing them sustainability. In the context of Ethiopia/Oromia politics however, the OPDO of which Mr. Gemeda is the chairman is viewed by many in his community as a creation of the TPLF (Tigrayan People’s Liberation Front). TPLF is the dominant party in the EPRDF ruling coalition. TPLF is the party of Ethiopia’s Prime Minister, Meles Zenawi. Prior to joining politics, Mr. Gemeda was the defense minister in Prime Minister Zenawi’s government. As the only Oromo party in the coalition, the OPDO is viewed with suspicion by many Oromos. There are many Oromo separatist groups that call for an independent Oromo nation, the most well known being the Oromo Liberation Front (OLF).
In a tense meeting with the Oromia community conducted exclusively in Oromo, Chief Administrator Gemeda and his delegation made a presentation in which they discussed his cabinet’s five-year strategic plan. With a population of 1.5 million people, the Oromia federal government is faced with the task of ensuring that its people receive basic needs. The region, like the rest of Ethiopia, faces food scarcity despite immense resources. The causes of food shortage are numerous: drought, health, low crop productivity, few healthy livestock, population pressure, land scarcity, and misuse and degradation of natural resources. Chief Administrator Gemeda and his government hope to solve these issues through: water provision to the people, health improvement of man and livestock, improved infrastructure, resettlement of domestic refugees, and sustaining natural resources.
The meeting with his community held at the Assemblies of God Church in Saint Paul was marked by tense exchanges between Mr. Gemeda’s delegation and local Oromias in the Twin Cities. Pressed by this reporter to translate what the exchange was about, the Oromia community members refused saying “these are in-house matters”. A follow-up interview with Mr. Gemeda himself yielded no answer as he would say those were constructive exchanges between people and their leaders.
Also on his itinerary was a visit to Compatible Technology International (CTI), an organization whose objective is to improve the lives of people in developing countries by designing food and water technologies that are sustainable and appropriate to local cultures. CTI is working with people in countries such as Nicaragua, Zaire, India, and Uganda among others, where they have made hand grinders that reduce the physical labor required to realize production. Not only do technologies such as these allow individuals to be self-reliant, but they also increase productivity according to CTI.
Bruce Humphreys, CTI’s executive director expressed a willingness to work with the Oromia Regional Government in developing a coffee grinder and preservation techniques and tools for potatoes. According to Mr. Gemeda, his region is in dire need of food preservation tools since the crops spoil soon after harvest contributing further to the hunger and poverty of his people. Jenni Anderson, program director, with CTI, assured the delegation that their company engineers will work closely with the local community to ensure that cultural practices are maintained and respected as the new technology is implemented.
Chief Administrator Gebeda is also keen on forging a strong relationship with the Oromo community in the Diaspora. He believes the Oromo in the Diaspora will be instrumental in mobilizing technology, financial resources and expertise for the benefit of their region. They would have the potential of promoting tourism in Oromia and investment opportunities found in Oromia regional state. “With all the resources available in Oromia, it is important that Oromos the world over work together in developing our region.”
In 1994, a group of girls and women got together, in response to the United Nations Fourth World Conference on Women in Beijing, China, creating an organization, Girls International Forum (GIF). The organization has been instrumental in empowering girls to take on issues affecting girls across the globe.
This year, a national steering committee of 15 girls organized a global summit in Saint Paul, Minnesota where they invited girls from different parts of the world identifying various issues. The girls were from India, Indonesia, Israel, Kenya, Nigeria, South Africa and the United States. Each team was led by a summit leader and a woman mentor allowing the young girls to learn more about each others cultures.
Each team presented a plank in which they described the plight of girls in their community. The summit was an opportunity for the girls to identify these issues and to offer working solutions using skills learnt, such as lobbying, and effective communication, learnt during the summit. The following planks were presented: The effect images portrayed by the media of women, Minnesota: Religion and culture as affected by social norms, South Africa: Education and the Girl Child, Kenya: Creating Awareness of issues surrounding girls, India: Women and Assertion, Israel: Education of children especially girls after the earthquake, Indonesia: HIV/AIDS education and awareness, Nigeria.
Krishna, a 14-yr old girl from India has great dreams. Her dream is for India to have equal opportunity and access to education for both boys and girls. Together with the other girls on her team she plans to work to increase equal school enrollment of girls, and decrease child labor, sexual abuse, and child marriage by increasing awareness of these issues in the community. She also advocates for people to maintain certain cultural values even in the quest for education. In her opinion, it is best to educate her community on the value of educating girls.
Alice Wanjiru, a 16-yr old girl from Kenya realizes the potential she has and hopes that her community can allow her an opportunity to showcase her talent. Because her family could ill-afford a high school education for her, she was afraid that she would not further her education. Fortunately for her, the Starehe Girls’ Center, a free girls’ high school for needy children, was recently opened. Her dream is to be an ambassador for women, to show young girls that they can achieve anything even in the face of adversity.
Errolyn Martin, a 17yr-old native of Chicago, who was on the planning committee (GIF), did not have any expectations prior to the summit. However, as the summit progressed, she found that she learnt something new each day. She found an international perspective on issues faced by young girls across the globe. She could finally relate real people to issues as she saw them on the news. As a facilitator, it opened her eyes to issues within her own community, “If I can help girls around the world, then I can definitely help girls in my own community.”
The conference ended on a positive note, with the girls promising to keep in touch and support each other in their efforts. According to 22yr-old Rashma Pattni, another member on the planning committee, GIF plans on hosting a similar conference in the next five years, where they will have the same teams report back on the success of their plank.
The 2006 Redykyulass show delivered as advertised in Minneapolis during their annual US tour. The material was new, and dare I say better. The growth of the cast as comedians, artists, and indeed citizens was very evident. The audience was laughing so hard, I thought a few people would fall off their seats. Redykyulass is a trio of former Kenyatta University friends turned comedians whose trademark is the parodying of Kenyan political figures and general social commentary.
The venue was a disappointment however. Given that the promoter (Minneapolis’ Kilimanjaro Entertainment) has been able to get theatrically suitable venues in the past, the choice of a ballroom at the Crowne Plaza hotel in Brooklyn Center was not suitable for the four hundred plus mostly Kenyan crowd that turned out. Kilimanjaro was in charge of the eleven cities US tour. The conference room of a hotel was just not the best choice to fit some four hundred plus Kenyans. Even with the characteristic late start, some folks still showed up late!
Once the show got underway, it was, shall we say, “all good”. This year’s performance had very well developed stand-up sets. All three artists, KJ, Walter a.k.a. Nyambane, and Tony had hilarious stand up sets. KJ started with a set discussing how amazing (watu wa ajabu), some of the people of Kenya are. Walter’s set was like an intimate conversation he was having with all 400 of us, about studying in America, which in his observation, translated as being ‘fruitful and multiplying’. And then of course, he very elaborately proved that the disciples drove a Honda. Yes, the disciples drove a Honda, and if you want to know why, ask someone who attended the show. Tony was the consummate Kiambu cowboy. If you thought you had left memories (or nightmares) of your Kenya Certificate (of) Secondary Education (KCSE) Swahili exams, he brought them rushing back. It was a tense exam moment shared by all.
Then of course were the staple skits. KJ as First Lady, Lucy Kibaki, is side splittingly funny. Lucy’s staging portrays a poorly dressed, lady in pink, with a bad attitude to match. The characterization of the first lady, though humorous, also evoked some sadness in me. She is of course, the better half of the man with the highest authority in the land. I suppose some may find her character unfair and maybe even a tad disrespectful. Unfortunately, this is a case of art imitating life, and the original image leaves us with a lot of disturbing questions. In fact, after the show, I asked KJ why he chose to play the character, and he told me it was not an easy decision. They had long deliberations before they eventually decided to introduce the character to their show.
Lucy is not the only politically spoofed character who made me think about the state of Kenyan politics. We were all laughing so hard at the sets involving Kibaki, Ole Ntimama, Arap Moi, and Uhuru Kenyatta. Underneath it all I wondered if the state of affairs in parliament and parliamentarians is so laughable. So it was refreshing when the group shared the vision of their “Vijana Tugutuke” campaign, a campaign that is broadcast in print, and on air on both radio and TV to encourage youth civic involvement. Their goal is to register as many young voters as possible. It was very encouraging to see that Redykyulass is using their influence and celebrity to be a force in bringing the future of the country, the youth, to the decision making table. Their success has been acknowledged by the electoral commission’s chair.
At the end of the show was the customary ndombolo outro, with a twist. Audience members were invited to compete for free DVD’s of the Redykyulass show. The DVD’s are very well produced, and you have to get them to watch ‘Caught Unawares’ and ‘24’. The ‘kompe’ was a throw back to “Showtime at the Apollo”, with a very vocal and opinionated audience. The winners danced their hearts out (very well might I add) in order to win.
When a group of Nigerian engineers met in Minnesota about 23 years ago with a vision of networking amongst each other, none of them imagined the growth that would ensue in the years that followed. In his opening remarks, celebrating the 25th Anniversary of the Association of Nigerians Engineers in Minnesota (ANEM), the chair, Mike Essien was proud to speak of the accomplishments that the organization has accomplished noting that Nigerians of all professions are welcome to join the association whose mission is to foster technical improvement in the Nigerian community.
The association offers scholarships to engineering students at St. Cloud State University and also organizes book drives for Nigerian universities in conjunction with Books for Africa and others. As many of the speakers at the event testified, ANEM has become a great networking tool for engineers, and Nigerian community.
During the 25th anniversary celebration held at a Bloomington hotel, a panel of speakers discussed the approaches to improving the university education infrastructure in Nigeria while tackling possible solutions. The participants acknowledged a need for Nigerians in the Diaspora to have a connection with Nigerian universities to foster relationships in a bid to build and improve infrastructure. Dr. Philip Udo-Inyang, a professor at Temple University, spent a year of his sabbatical at the University of Uyo in Northern Nigeria where he assisted in revising their Civil Engineering program. It is his hope that more programs at the universities in Nigeria will have their curricula revamped since they lack strong content.
Dr. Margaretmary Usoro, MERCK & Co called out to Nigerians in the Diaspora to help the education system in the smallest areas that they could. She has been consistent in donating books individually as well as through her employer, MERCK, to schools in Nigeria. She encouraged fellow Nigerians to reach out to their community since “a little goes a long way”.
Dr. Anthony I. Akubue, St. Cloud State University, while frustrated that the process of setting up correspondence programs with universities in Nigeria, was quick to note that all was not lost. As an educator, he strongly felt that the institutes of higher education in Nigeria need to interact more with the rest of the world to keep up to date on technology. He also noted that while it is important to educate the youth, it was equally important to have a conducive environment that fosters such learning. He cited examples where young students do not see the need to study since they could easily purchase a fake diploma on the streets. He said it is crucial to get rid of such sentiments.
Participants agreed that there was need to encourage talented students by offering them scholarships and an opportunity to advance their academic journey.
ANEM’s executive director, Mr. Austin Ihiekwe, fondly referred to as the elder, was proud to list some of the accomplishments of ANEM over its 25 years of existence. ANEM has shipped over 25,000 college level books to Universities of Jos, Plateau State, Uyo, Akwa Ibom State, established an annual four-year engineering scholarship at Nnamdi Azikiew University, Awka, Anambra State and organized a professional seminar focusing on trade and development of Nigeria. Currently, ANEM is working with other universities in Nigeria to develop scholarship programs.
Other participants included, Susan Eshett, Mobil Producing Nigeria; Dr. Abel ‘Femi Adekola, University of Wisconsin-Stout; Professor Okechukwu Ukaga, University of Minnesota; Mr. Vincent Okonkwo who was the Master of Ceremonies.
On June 22, 2006 the United States Supreme Court issued a ruling in Fernandez-Vargas v. Gonzales in which the Court held that a 1996 provision of the Immigration and Naturalization Act (INA) could be applied to individuals who had been deported and subsequently reentered the country, even though their actions occurred prior to 1996.
Humberto Fernandez-Vargas, a Mexican truck driver, was deported from the United States several times in 1970’s and 1980’s. In 1982, three months after his most recent deportation, he illegally entered the U.S. once again. He remained in the country continuously and established his own trucking business, married a U.S. Citizen, and had a son. After his marriage in 2001 (nineteen years after he had last entered the United States) Fernandez-Vargas applied to adjust his status and become a legal resident. In 2003, while at an interview related to his application, he was arrested on a 1981 deportation warrant. He was detained for a year and then deported to Mexico.
The provision of the INA that led to his arrest is a section that became law in 1996. It provides that, if an individual is removed from the United States and subsequently reenters the country, the prior order of removal can be enforced and the individual is not eligible for the types of legal relief that would usually be available to challenge the order. Under the provision, if it is determined that the individual illegally reentered the U.S. after being deported, he can be deported again at any time. Fernandez-Vargas argued that, because the law was enacted in 1996 and his illegal reentry had occurred fifteen years before its enactment, applying the law “retroactively” to him was an unconstitutional violation of his right to due process.
As a general rule, laws cannot be applied retroactively. Justice Stevens, in his lone dissent, argued that the law was retroactive because, in his words, the “government has changed the rules mid-game.” But the majority of the Court took a different view. It held that, because the law was being applied to Fernandez-Vargas’ ongoing conduct of illegally remaining in the country and not to his prior conduct of illegally entering the country, its application was not retroactive and not unconstitutional. Writing for the majority, Justice Souter said, “It is the conduct of remaining in the country after entry that is the predicate action; the statute applies to stop an indefinite continuing violation that the alien himself could end at any time by voluntarily leaving.” While it is unclear how broad the impact of this ruling will be, the case could have implications for thousands of other illegal immigrants in similar situations.
Nothing in this article should be taken as legal advice for an individual case or situation. The information is intended to be general and should not be relied upon for any specific situation. For legal advice, consult and attorney experience in immigration law.
If you lend money to your closely held corporation or to a member of your family, be sure to handle the transaction with all of the formalities of an "arm’s-length" loan to a stranger. The IRS carefully scrutinizes loans where the lender and the borrower are "related."
In the case of a "loan" to a family member, the IRS often claims that the purported loan was actually a gift and there was never any intention that it would be repaid. It will therefore generally challenge a claimed bad-debt deduction when such a "loan" goes bad.
In the case of a "loan" by a shareholder to his or her corporation, the IRS frequently takes the position that the money advanced was actually an additional capital investment—stock rather than true debt. If the IRS does accept the loan as valid, it may tax the shareholder on the difference between current arms-length interest rates and any lesser interest actually charged.
That’s why the formalities are so important in making a loan to a related party.
Here are some of the things you might do to try to insulate a related-party loan against IRS attack: • Evidence the loan with a note (avoid open account or handshake deals). • Provide for a fair rate of interest and have it paid regularly. • Provide for security (if possible). • Set a maturity date. • Spell out when repayments are to be made and have them made in accordance with these terms.
In the case of a loan to a closely held corporation, there are certain other tax factors that should be considered, for example, whether the ratio of loans to stock is "excessive." Where the ratio is excessive, the corporation may be denied a deduction for interest paid on the loan (in addition to the risk that the loan will be treated as an additional capital investment).
Tax Due Dates for August 2006
August 10th : Employers Social Security, Medicare, and withheld income tax. File form 941 for the second quarter of 2006. This due date applies only if you deposited the tax for the quarter in full and on time.
Employees who work for tips. If you received $20 or more in tips during July, report them to your employer. You can use Form 4070.
Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in July.
Employers – Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in July.
Chuck Chuckuemeka is managing partner of Chuckuemeka & Associates, a nationally focused CPA firm specializing in Accounting, Auditing, Consulting and Tax Advising. Visit them at www.chuckcpa.com
Are you concerned that the highly publicized “skimpy” swimsuits of today are damaging to your health? If this is a fear of yours, you need not worry for a new technology that would enable you to enjoy the sun in a safe way is currently on the market.
Do not be surprised when you are lying down next to a beautiful lady at the beach wearing one of these “computerized” bikini gadgets and you hear sounds originating from it. The sounds are simply warning signals that she has had enough sun tan and it is time to either cover up or go under a shade. Even though skin tanning has its benefits, exposure to the sun can increase the risk of skin cancer tremendously.
The American Cancer Society advises that the best possible way to reduce the risk of skin cancer is to avoid exposure to sources of ultraviolet (UV) light and to avoid too much exposure to the sun.
Where can one find a digital bikini? A Canadian company called Solestrom invented what they call the “digital” bikini and will have them on sale next month. So far, Australia and South Africa have the highest demand mainly because they have the world’s highest skin cancer rates. For more information on purchasing a “digital” bikini, please visit www.solestrom.com/shop
How does it work? The “digital” bikini has a UV meter built into its belt and an alarm that beeps to tell wearers when to get out of the sun. The computer chipped bikini first detects current UV data, collects it and records the UV index with 0.01 accuracy. According to Solestrom spokeswoman, Emily Garassa, a person’s sensitivity to UV depends on their skin type. Normally, the level of UV intensity ranges from 0 to 20. Therefore, 3 to 5 would be considered moderate, 8 to 10 high and 11 and above would be considered extremely high.
Are People of Black Origin at Risk? Even though darker skin provides some protection from the sun’s UV rays and ultimately reduces the risk of skin cancer, it can be more deadly in those with darker skin. New research from the University of Cincinnati shows that dark skinned people, commonly thought to be “immune” to most skin cancers, are more likely than whites to die from skin cancer and its related complications. Therefore this new technology applies to and would be beneficial to everybody.
The author of this thoughtful book on the plight of poor people of sub-Sahara Africa as they tackle the overburdening AIDS pandemic is Kevin Winge. He is the Executive Director of Open Arms of Minnesota, a non-profit organization that has made it possible for thousands of AIDS sufferers to get at least one good meal a day.
Kevin Winge is uniquely qualified to throw light on this gigantic pandemic that is claiming millions of lives as his non-profit has teamed up with the Guguletu township in South Africa to bring hope and help to a people overwhelmed by the pandemic. His intervention comes in a place where resources are scanty and at a time when the rest of the world has turned a blind eye to the immense human suffering in the region.
Sub-Sahara Africa is the epicenter of this global pandemic and the author has been privileged to travel to this region to work hand in hand with activists who have set up humble facilities to fight the scourge with very limited resources. Among other things, Open Arms Minnesota has taken a commitment to supply food baskets to the AIDS patients and their families in the Guguletu township.
The author shows glimpses of the relics of the abominable apartheid system in which a privileged few white people lived a life of conspicuous consumption and plenty when the majority blacks were confined to separate lands (townships) in which people lived in shackles amid absolute poverty. The author lived in an ultra-modern flat in the old “whites only” neighborhood in homes protected by several gates and electronic gadgets, safeguards intended to allow the “superior race” enjoy a peaceful life.
It was not uncommon in the apartheid era for sign-boards reading BLACKS AND DOGS NOT ALLOWED to be seen in clubs, swimming pools, hotels and other amenities intended for whites only. Nelson Mandela languished in Robben Island for 27 years before his release that led to the first multi-racial democratic elections that swept his party the African National Congress to power. After Mandela became the first President of a free and democratic South Africa, references to the African National Congress being categorized a terrorist party ceased and the Truth and Reconciliation Council was formed to start the racial healing process. Today, South Africa is a showcase of functioning racial harmony!
The author notes that after Mandela completed his first term of five years in office, Thabo Mbeki took over as the succeeding President and for some time lived in denial as far as HIV-AIDS was concerned. He brushed aside notions that AIDS was caused by the HIV virus and contended that AIDS was a disease that afflicted poor people and thus poverty was the root cause of the disease. Such negative propaganda coming from the highest office of the land made efforts to educate the masses on prevention and treatment of the epidemic to take a slow start.
When sanity eventually prevailed in South Africa, numerous efforts are being marshaled from around the world to address the AIDS crisis and retroviral drugs are now being delivered to some of the affected people in the region. The author chronicles people he met and helped care for, some of whom died leaving indelible memories on his mind. He saw that a white AIDS patient in New York was not different from those in South Africa. His goal is to raise awareness of the extent of the problem in poverty-stricken regions so that the rest of the world can step in and help in this humanitarian crisis.
The author laments that the world stood-by while 800,000 people were massacred in the Rwanda genocide, and he is of the view that if the rest of the world does not step in to contain this problem, humanity will be doomed. He sees pockets of gangster rape as a contributing factor to the spread of AIDS and this book is a wake-up call for everyone to respond to this devastating disease with compassion and determination to help save lives.
The homophobia and stigma associated with HIV-AIDS has been hard to surmount. Nonetheless, when high profile icons like Nelson Mandela, government officials, youth activists and many members of the public appeared in public campaigns wearing T-shirts marked “HIV-POSITIVE”- the level of stigma and retribution on AIDS suffers is on its downward decline. People are beginning to see AIDS as a human challenge to be faced head-on.
The author has been very careful in his choice of words to avoid offending anyone when crossing the cultural divide as he traverses from Minnesota in the great-lakes-state to Guguletu, a township in South Africa. His attitude has been going to South Africa to learn from the grassroots and getting to know the experiences of AIDS patients there; and not to impose “an American solution” to the crisis of AIDS there.
By now, Guguletu has become a household name in Minnesota after last year’s visit of their energetic SIYAYA CHOIR with enchanting songs on AIDS that made appearances in a number of theatres here in Minnesota to the merriment of many of us. As far as Open Arms Minnesota is concerned, Guguletu (our pride) is our small sister township in South Africa. We hang together. This book is a must read for all people with a conscience.
Never Give Up was written by Kevin Winge. It is published by Syren Book Company in Minneapolis. This review was written by Swallehe Msuya.
