In the spring of 2011, in partnership with Citigroup, Davis Polk began participating in the Neighborhood Entrepreneur Law Project (NELP). NELP, a City Bar Justice Center program, provides free legal assistance to low-income micro-entrepreneurs who are interested in starting a small business or who already have an existing business. At two-hour small business clinics, our attorneys have provided advice on business entity formation, commercial leasing, intellectual property, contracts and tax, as well as other issues relevant to low-income micro-entrepreneurs.