TAILIEUCHUNG - 2013 National Small Business Week Guidelines -(2012 Small Business Week Proclamation)

The first test is the profit test. You must prove that you have started and continue to operate your business with the intent of making a profit. The IRS defines a business as an enterprise that makes a profit in three out of five consecutive years. This is fairly straightforward, but is not always easy to prove. In order to provide a broader definition for business, the IRS also has a factors and circumstances test that is used if you cannot prove the profit test. The factors and circumstances test is subjective and requires an. | 2013 National Small Business Week Guidelines For centuries America s progress has been driven by pioneers who think big take risks and work hard. Where their ideas take root we find inventions that can change the way we live. And when their businesses take off they fuel an engine of economic growth and job creation that moves America forward. During National Small Business Week we celebrate the generations of entrepreneurs who have given their all to realize a dream and we renew our promise to help their businesses grow hire and succeed. Barack Obama President of the United States 2012 Small Business Week Proclamation Dear Supporters of America s Small Business Community Every year since 1963 the President of the United States has issued a proclamation announcing National Small Business Week which recognizes the critical contributions of America s entrepreneurs and small business owners. As you might know more than half of Americans either own or work for a small business and they create about two out of every three new jobs in the . each year. As part of National Small Business Week the . Small Business Administration takes the opportunity to highlight the impact of outstanding entrepreneurs small business owners and others from all 50 states and . territories. Every day they re working to grow small businesses create 21st century jobs drive innovation and increase America s global competitiveness. Thank you for helping find and nominate candidates for the most prestigious annual small business awards in America. Warm regards Karen G. Mills Administrator All SBA programs and services are provided on a nondiscriminatory basis. 1 Introduction In recognition of the small business community s contribution to the American economy and society the President of the United States designates one week each year as National Small Business Week Small Business Week 2013 will be celebrated in Spring 2013. Leading up to National Small Business Week 2013 SBW 2013 the .

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