Your volunteers work hard to fulfill your organization’s mission and serve the community. But with many activities, there can be risks involved. Nonprofits should consider requiring volunteers to sign valid waivers of liability to protect the organization and to continue providing a structured opportunity for volunteers to serve the community. Prepare your organization and volunteers for success (and safety) with the guidelines in this article, including a sample waiver.Nonprofit-Releases-Waivers-of-Liability
With election day next week, is your nonprofit organization aware of recent changes to voting leave requirements? Whether your employees are advance voting or voting on election day, read this article from Jackson Lewis to learn more about how much voting leave employers must provide. The article also addresses the recent extension of the existing Georgia law requirement to allow employees to use available sick leave to care for immediate family members. Reach out to your PBPA attorney if your organization needs to update its Employee Handbook regarding voting or sick leave.
Succession planning is vital for a nonprofit to ensure the continuity of their mission-driven work and long-term sustainability. Are you ready for when your founding executive director retires? Or if your chief executive officer moves to another nonprofit with just a months’ notice? This article by Brandon Hill with Nelson Mullins highlights legal considerations and thoughtful recommendations to guide nonprofit organizations through succession planning.
Recent federal law expands the rights of nursing employees to take breaks and have a private place to express breast milk during the workday. The U.S. Department of Labor (DOL) has released a new Employee Rights Under the Fair Labor Standards Act (FLSA) poster to reflect the recent changes made under the Providing Urgent Maternal Protections for Nursing Mothers (PUMP) Act. Employers must replace older versions with the new FLSA poster because older ones are no longer compliant. Learn more about employer obligations to nursing mothers under both the federal PUMP Act and Georgia law.
In a recent unanimous ruling, the justices of the US Supreme Court made it easier for workers to seek religious accommodations on the job. Employers will now have to “show that the burden of granting an accommodation would result in substantial increased costs in relation to the conduct of its particular business” before they can deny a reasonable request for religious accommodations. Read this article from Fisher Phillips for tips on how nonprofits should handle employee requests for religious accommodation.
Many tax-exempt nonprofit organizations that provide health insurance coverage to their employees can qualify for a special IRS tax credit. The maximum credit is 35% of premiums paid by eligible tax-exempt employers.
To be eligible, tax-exempt employers must have fewer than 25 full-time employees, whose average annual wages are less than $61,400 (as of 2023)*, and must pay at least half the cost of health insurance coverage for their employees. Employers must purchase insurance through the Small Business Health Options Program (SHOP) Marketplace to be eligible for the credit.
Tax-exempt organizations that are eligible for the tax credit will receive it as a refund of payroll taxes paid. To claim this credit, tax-exempt employers must file IRS Form 990-T (even if they don’t ordinarily do so) with an attached Form 8941 showing the calculation of the claimed credit. The tax credit can be claimed for only two consecutive years. For further details, please visit the IRS’ Small Business Health Care Tax Credit website.
* This number is adjusted by the IRS annually.
A “charitable sales promotion” is a popular form of cause marketing that allows businesses to support charitable organizations while promoting their own products or services. “Friday Donut Sales to Support Local Shelter” or “Restaurant Proceeds go to Food Bank” entice consumers to make purchases with the promise of supporting a charitable initiative. Whatever the arrangement may be, Georgia state law requires that the business and charity sign an agreement before beginning these types of promotions. Read this article for guidance on how to set up a charitable sales promotion next time a local business offers to host a fundraising event for your nonprofit.
Keep your corporate registration in good standing by renewing it annually. Georgia nonprofits must renew their registration with the Office of Secretary of State every year, between January 1 – April 1. You must renew during this window regardless of when you filed your initial registration (for example, if you registered with the Secretary of State on August 9, your renewal is not based on your registration anniversary – it is due between January 1 – April 1). You can renew your annual registration online with the Georgia Corporation Division. Read this article to learn more about annual nonprofit filings and renewals.Your-Nonprofits-Checklist-for-Annual-Filings-and-Renewals
Transporting children in cars may be a necessary component of some nonprofit programming, but it also carries significant risks. While accidents can never be completely eliminated, there are steps nonprofit organizations can take to mitigate the risks to the organization, the driver, and the transported children. This article from Wagenmaker & Oberly explores some effective risk management strategies to help keep your precious cargo and nonprofit safe on the road.
What is the difference between an offer letter and an employment agreement? This is a common question that employers have when deciding how to document the employment of a new hire. Read this article by Nell Schiller with King & Spalding to learn the differences between these two types of agreements and why offer letters are the better option for most nonprofit employees.Offer-Letter-vs.-Employment-Agreement–Which-Form-Should-You-Use-in-Hiring
The Equal Employment Opportunity Commission (EEOC) has announced the replacement of the “EEO is the Law” poster with a new poster entitled “Know Your Rights.” All private employers with 15 or more employees and all federal contractors are required to display this poster. Read this article about what the new poster provides and how employers, whether in person, remote or hybrid, should display the poster.
Employers may see that the Form I-9 in their “new employee document packet” was set to expire on October 31, 2022. Where is the updated form? Read this article from Littler to learn more about what nonprofit employers should provide to their new hires completing their Form I-9s.
Despite being exempt from federal income tax in most cases, 501(c)(3) organizations still have to pay many taxes. For example, tax-exempt nonprofits may find themselves paying personal property taxes in Georgia on items like machinery and computers under certain circumstances. This article by Becky Gula and Vianca Orina with DLA Piper discusses how personal property is taxed in Georgia, what exemptions are available to nonprofits, and what nonprofits can do to avoid a property tax surprise.Personal-Property-Taxation-for-Georgia-Nonprofits
A local business approaches your nonprofit with a simple plan – for every customer your nonprofit sends its way, it will donate either a percentage of its profits or give you a flat referral fee. It seems like a win-win situation. Your nonprofit gets funding to support its mission, and the business gets a new customer. The catch is that this approach might get your nonprofit in hot water with the IRS. Read this article for guidance on how to work with local businesses, without risking your tax-exempt status.Referral-and-Finders-Fees38
A cyber-attack at your nonprofit is not a question of IF, but a question of WHEN. When it does happen, it could be small, or it could be devastating. Most standard commercial general liability insurance policies do not cover liability for cybersecurity issues. From strong internal controls to cybersecurity insurance, this article outlines the many options your organization has to minimize the impact of a cyber-attack.Cyber-Insurance-for-Nonprofits
The U.S. Equal Employment Opportunity Commission has issued updated guidance on COVID-19. Fortunately, the latest guidance is basically the same as the EEOC’s previous guidance. Read this summary from Constangy to learn what has changed, and which obligations remain in place for employers.
501(c)(3)s are prohibited from engaging in political activity, but what about the leaders of the organization? What happens when a board member runs for political office? Or a nonprofit ED is invited to speak at a political rally for a personal friend? Individuals running a nonprofit have their own personal views and political activity, but sometimes the line between personal and professional gets blurry. This article includes several examples and outlines specific precautions an organization should take to protect its tax-exempt status as board members or employees engage in personal political activity.Political-Activities-of-Nonprofits-Employees-Directors
You may be used to having a remote workforce now, but happens if one of your employees decides to take their remote work to a different state? If you have remote employees who live out-of-state, you may be subject to certain requirements of their state. In this article, Jenny Jeong at Morris Manning outlines legal considerations, such as workers compensation, discrimination and payroll tax compliance, for nonprofits with out-of-state remote workforce.
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While nonprofit board members are motivated to serve by passion for an organization’s mission, could a nonprofit also pay them? Paying nonprofit board members for their service raises many legal issues that are very difficult to overcome. Read this article to learn about the types of payments a nonprofit might make to a board member, which ones are permissible, and which ones you should avoid.Can we pay a board member
Earlier this month, the US Supreme Court decided that the US Occupational Safety and Health Administration Emergency Temporary Standard (“OSHA ETS”) cannot be enforced in its current form. OSHA had drafted the ETS to require employers of 100 or more employees to mandate COVID vaccination or regular testing within its workforce. As employers wait to see how OSHA responds, please see this article from Fisher Philips for guidance on how employers can best position themselves.
Nonprofit organizations often collaborate with other nonprofits in order to maximize their impact. If your 501(c)(3) nonprofit works in partnership with other nonprofits, you may end up working alongside a 501(c)(4) organization. Whether your nonprofit works with a (c)(4) as part of an established coalition or on an ad hoc basis, it is important to understand the limits the Internal Revenue Service places on these types of shared activities. This article provides some important tips to ensure that your nonprofit doesn’t jeopardize its tax-exempt status.Working with C4 Organizations
Cryptocurrency is quickly becoming a popular form of currency, particularly among younger generations. Cryptocurrency owners may even look to donate their cryptocurrency to your organization. Are you ready? A nonprofit’s ability to receive cryptocurrency donations helps ensure that it is able to accept donations from all interested donors. Learn more about accepting cryptocurrency donations in the article below (or open in a new tab).Accepting Cryptocurrency Donations
“I Want To See Your 990!” How should a nonprofit respond when an individual demands copies of its filings? 501(c)(3) nonprofit organizations are legally required to disclose certain information. This article outlines what information 501(c)(3)s must make publicly available, recommendations for handling requests for information, and potential penalties if a nonprofit does not respond to a request for information.What Are the Public Disclosure Requirements for a 501(c)(3)
Often nonprofit clients call PBPA to tell us that the organization needs to terminate an employee who is not performing adequately right away. Our first request is always “please send all the documentation showing that this employee had performance issues.” All too often, the employer’s answer is “we don’t have any.” Read this article to learn the why this documentation is important, steps in reviewing employee performance and recommendations on how to document employee performance issues.Handling Problem Employees- The Importance of a Papertrail