Limited liability partnerships (LLP) are a form of business organization combining elements of partnerships and corporations. In the United States, each individual state has its own law governing their formation. In general, each partner in an LLP is fully liable for the debts of the partnership, but not for acts of professional negligence or malpractice committed by the other partners. The LLP is a popular form of organization among professionals, particularly lawyers, accountants, and architects. In some U.S. states (including California and New York), LLPs can only be formed for such professional uses.