Pro Bono Partnership of Atlanta
Cryptocurrency isn’t just for tech giants — small nonprofits can benefit too. Crypto giving has become more common in recent years, as more individuals invest in virtual currency and seek to take advantage of the tax benefits of donating appreciated assets. When a nonprofit organization accepts cryptocurrency donations, it can potentially increase major gifts to the …
In a quiet but significant regulatory change, ICE has reclassified certain Form I-9 errors. Deficiencies identified in an ICE audit that were previously treated as minor clerical issues are now “substantive” violations that can trigger financial penalties. Here’s a concrete example: a missing date on an I-9, something that used to be correctable within a …
Recent executive orders and presidential memorandums reflect a shift in policy priorities that could indirectly affect §501(c)(3) organizations — particularly those engaged in advocacy, policy work, or educational activities. Though these directives do not have the legal authority to revoke tax-exempt status on their own, they may signal greater scrutiny ahead. This article takes a …
Many nonprofit organizations are concerned that they may face increased federal government scrutiny of their tax-exempt status. There have been a number of recent executive orders and presidential memorandums that could impact how organizations are viewed by federal agencies. These developments may place some nonprofits at greater risk of audits which, in the most severe …
As more organizations seek to return to in-person work, requests for remote work as a reasonable accommodation under the ADA are on the rise. This article from Bradley Arant Boult Cummings outlines an employer’s obligations when an employee seeks to work remotely due to a qualifying disability and explains how to evaluate whether in-person attendance …
Did you know the IRS asks whether your nonprofit provided a complete copy of its Form 990 to every board member before filing? Reviewing the Form 990 isn’t just a formality—it’s a key part of a board member’s fiduciary duty of care. This guide helps board members understand what to look for, why the Form …
In 2026, nonprofits may face fundraising challenges that threaten operational sustainability. In some cases, this could lead to the difficult decision to reduce staff. When workforce reductions become necessary, nonprofits must carefully plan each step, make informed decisions, and ensure compliance with all applicable legal requirements.
Nonprofit organizations expanding their operations beyond their state of incorporation may be subject to the new state’s business registration requirements. Nonprofit leaders should understand this requirement because there are penalties if the business entity doesn’t comply. The general rule is that “foreign” nonprofits (nonprofits incorporated in one state that seek to do business in another …
Building a strong board is essential for any nonprofit—and integrating an ex officio director offers both promise and complexity. This article by Alex Godwin with Novelis North America explores what it means to appoint an ex officio director under Georgia law and provides a practical roadmap to ensure ex officio appointments enhance, rather than hinder, …
Now there is one more wrinkle for federal contractors and grant recipients to navigate in 2025: the federal government shutdown. If your nonprofit is uncertain about its rights and responsibilities during this government shutdown, this article from Kilpatrick provides some helpful guidance for federal contractors and grant recipients.
Managing employee medical information can be tricky—and for small nonprofits with limited staff and resources, it can feel overwhelming. Employers need to navigate complex legal requirements around collecting, storing, and sharing medical data. This article breaks down the key legal risks and offers practical tips to help nonprofits create clear, compliant policies for handling employee …
As technology evolves, so do the risks facing today’s workplace. Deepfakes and AI-generated media are being used to harass, impersonate, and intimidate employees, creating new challenges for employers. For nonprofits with limited resources, understanding these threats and updating policies accordingly is essential to protect staff and maintain trust. This article by Littler outlines the legal …
In a notable policy shift, the IRS has announced a narrow exception to the Johnson Amendment, allowing houses of worship to speak about political candidates during religious services without risking their tax-exempt status. However, the broader prohibition on political endorsements remains fully in effect for all other 501(c)(3) nonprofits, including faith-based organizations that are not …
Georgia is eliminating the subminimum wage for employees with disabilities, meaning employers will no longer be permitted to pay these workers less than the federal minimum wage. To learn more about the Dignity and Pay Act and the timeline for nonprofit employers to comply, read this article from our friends at Reed Smith.
HR-1, signed into law on July 4, 2025, contains several provisions that are particularly relevant to the nonprofit sector. This article by Dean Dorton reviews some of the general changes, such as how the new deadline for the Employee Retention Credit has been moved back to January 31, 2024 and the reporting threshold for Form 1099 …
Launching a charitable program can be an exciting endeavor—but navigating the legal and administrative requirements of forming a 501(c)(3) nonprofit corporation can be daunting. If the charitable initiative is modest in scale or still in the early planning stages, a fiscal sponsorship can offer a practical alternative. By partnering with an existing nonprofit, an individual …
Recent discussions within the federal government have raised concerns in the nonprofit sector about expanding executive authority to revoke 501(c)(3) status. Proposals have ranged from targeting organizations suspected of promoting terrorism to nonprofits misaligned with an administration’s political priorities. These conversations have understandably sparked anxiety among some nonprofit leaders. However, it’s important to clarify that …
In this two-part update on DEI practices, we first examine the recent federal requirement for recipients of federal funding to certify compliance with executive orders and anti-discrimination laws. This legal alert from our friends at Lawyers Alliance, discusses the current litigation surrounding these certification mandates and offers practical steps for nonprofits to mitigate organizational risk when considering whether …
One of the issues creating uncertainty in the nonprofit sector lately is the new administration’s actions around DEI (“Diversity, Equity, and Inclusion”). While a federal court recently granted a preliminary injunction related to the DEI Executive Orders, the administration has appealed and gives no indication of changing course. In the meantime, nonprofits should educate themselves …
Visit our Nonprofit and the New Administration webpage for the latest information about Federal initiatives of the new administration that impact nonprofit organizations. T
In an ideal world, nonprofit organizations implement an effective record-keeping system for their important documents. Sometimes, however, through changes in data storage systems, leadership, or pure accident, record-keeping becomes haphazard and important documentation is lost. This article discusses how nonprofit organizations can find five key documents they should always have on record.
When terminating an employee, nonprofits must carefully navigate the process to protect the organization from wrongful termination claims. This process, outlined in this flowchart to guide decision-makers during each step of the termination process, includes tips to ensure due diligence, consistency and documentation. The following flowchart outlines the key steps and legal considerations to take …
Last week, a federal judge blocked the implementation of a Department of Labor rule designed to expand overtime eligibility. The Department of Labor had previously introduced a two-phase increase to the salary threshold for overtime. The first adjustment took effect on July 1, 2024 and the second was set for January 1, 2025. Proactive employers …
Handling client grievances effectively is critical for any nonprofit organization dedicated to providing quality services and support. Client complaints, whether about services provided, program procedures, staff, or facilities , can impact your nonprofit’s reputation and effectiveness. Ideally, your organization has a grievance policy to ensure a clear, fair process for addressing concerns. In case your …