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
Precious Cargo: Effective Risk Management Strategies for Nonprofits Driving Children
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.
Should Your Nonprofit Use Offer Letters or Employment Agreements in Hiring?
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
A New Mandatory EEOC Poster for the Hybrid Work Era
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.
About the Expired Form I-9
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.
When Does a Georgia Nonprofit Owe Personal Property Tax?
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
Beware of Schemes to Split Real Estate Commissions or Earn Referral Fees
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
What Nonprofits Should Know about Managing Cybersecurity Risk
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 Latest Guidance on COVID-19 from the EEOC
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.
Political Activities of Nonprofit Board Members and Employees
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
When Employees Live in Other States: Remote Workforce Legal Considerations
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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Can I Pay my Board Members?
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.
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The Supreme Court Has Blocked the Federal “Vax or Test” Rule. Now What?
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.
Collaborating With a 501(C)(4) Without Jeopardizing Your 501(C)(3) Tax-Exempt Status
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
Working with 501(C)(4) Organizations
Accepting Cryptocurrency Donations
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
What Does My 501(c)(3) Have to Show the Public?
“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.
Article: What Are the Public Disclosure Requirements for a 501(c)(3)?
Handling Problem Employees: The Importance of a “Paper Trail”
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
Equipment Leasing: Factors Nonprofits Should Consider Before Signing
Nonprofits often require the services of third party vendors for renting or leasing workplace equipment and products. Examples include copiers, floor mats, or restroom product dispensers. The company that rents or leases these products will require a legal contract detailing the rental arrangement. You may sign the agreement without reading it, assuming it is non-negotiable. However, it is important to be aware of the pros and cons of such agreements. by Briley Brisendine at SiteOne Landscape Supply and Brandon Woods of Troutman Pepper outlines some important considerations nonprofits should keep in mind before signing an equipment lease.
Equipment Leasing: Factors Nonprofits Should Consider Before SigningEquipment Lease Contracts (002)
Attn: Employers with More Than 10 Employees. Do You E-verify?
In order for job applicants to be able to work in the United States, they must go through select requirements to prove citizenship or eligibility to work. Some Georgia employers are required to use E-verify, a fast and free internet database, for any potential new hire. Read this article to learn more about E-Verify and whether your nonprofit must use it to determine your workforce\’s eligibility.E-Verify
Document Retention Policies as a Best Practice
Does your nonprofit have a written Document Retention Policy? The Internal Revenue Service (“IRS”) asks in the Form 990, the annual information return filed by most tax-exempt organizations, several questions about board structure and organizational policies, including whether the entity has a written document retention policy. This article covers some basics regarding document retention policies, including what it should cover and how it can be maintained.
See this article for more details on which documents must be made available for public inspection and a sample document retention policy.Document Retention Policies as a Best Practice
What Should You Consider When an Employee Resigns?
Dealing with an employee resignation depends on the unique facts of each situation. When an employee voluntarily resigns from their employment, what should a nonprofit employer do? Employers should consider what steps need to be taken to help protect the organization’s interests and to facilitate a smooth transition. This article includes tips for handling an employee resignation.Employee Resignation Guidance
Staying Tax-Exempt: Avoiding Pass-Through Payments to Individuals
Generally speaking, a donation to a §501(c)(3) nonprofit charitable organization IS tax-deductible, but a gift to an individual is NOT. This means that donors and §501(c)(3) nonprofit organizations may not skirt this rule by passing payments from donors, through the nonprofit organization, to specific individuals. An organization that participates in this type of transfer — called a “pass-through payment” — on a regular and ongoing basis is at risk of losing its §501(c)(3) tax-exempt status. Read this article to learn more about how your donors might fund specific causes at your nonprofit, while avoiding pass-through payments.
Staying Tax-Exempt-Avoiding Pass-Through Payments to Individuals
Rules of the Road: Managing the Risks of Volunteer Drivers
To perform their services, many nonprofits rely on volunteers to drive. The circumstances in which a volunteer will drive vary widely, from transporting supplies to taking senior citizens to doctors’ appointments. Regardless of the reason volunteers get behind the wheel, nonprofits should develop a plan to mitigate the risk of having a volunteer on the road on its behalf. This article outlines steps your nonprofit can take to minimize those risks, whether your volunteers drive their own car or your nonprofits’ car or whether they are driving themselves or driving with passengers.Managing Risks with Volunteer Drivers
New Federal Law Provides Full COBRA Coverage
On March 11, 2021, President Biden signed into law the American Rescue Plan Act of 2021 (ARPA). ARPA includes a 100% government subsidy of COBRA premiums for “assistance eligible individuals” through September. COBRA applies to health plans offered by nonprofit employers with more than 20 employees. Read this article to understand who is eligible for these subsidies, what your nonprofit’s obligations are in notifying eligible former or current employees, and potential employer tax credits.