Pro Bono Partnership of Atlanta
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 …
“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 …
The American Rescue Plan Act (ARPA) expanded and extended the tax credits that small employers may opt to receive under the Families First Coronavirus Response Act (FFCRA) for voluntarily providing paid COVID-19-related leave. Under this expansion, employers can receive a tax credit if they choose to provide paid leave for employees to get a COVID-19 …
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 …
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 — …
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 …
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 …
As vaccines for COVID-19 become more readily available, employers are considering how they are going to address vaccines and those who have or have not been vaccinated in the workplace. Currently, there are more questions than answers about the legal implications of mandating vaccines or providing vaccine incentive programs. The resources listed below may provide …
When you are tirelessly focusing on your nonprofit’s mission, the importance of legal contracts may not be one of the first things to cross your mind. Nevertheless, contracts are crucial for any nonprofit organization, both for enforcing your rights, as well as protecting you from liability. This article provides a brief, basic overview of common …
The Employee Retention Credit (“ERC”) was established by the CARES Act last year to encourage eligible employers to keep employees on their payroll through the use of tax credits during the COVID-19 pandemic. On December 27, 2020, the Economic Aid Act (“EAA”) amended the ERC to make it a much more useful option for eligible …
On January 29, 2021, OSHA* issued a new guidance addressing mitigating and preventing the spread of COVID-19 in the workplace. This article by Jackson Lewis provides a thorough discussion of the new guidance and its potential implications for employers. Much of this new guidance reiterates information that has previously been provided by OSHA and the …
In the Bostock case, the US Supreme Court affirmed that Title VII’s protection against sex discrimination also includes sexual orientation or gender identity (see this article). The Biden administration has issued an Executive Order on Preventing and Combating Discrimination on the Basis of Gender Identity or Sexual Orientation, Executive Order No. 13988, which reaffirms the …
So, how much money could your nonprofit receive in this latest round of the PPP? What documents need to be provided to support your request? Recently the Small Business Administration provided guidance on both first draw and second draw loans outlining how to calculate what your nonprofit’s maximum loan amount would be along with an …
On January 19, 2021, the Small Business Administration in conjunction with the Department of Treasury issued new PPP Forgiveness Application Forms to conform with the changes to the PPP program in the Consolidated Appropriations Act that became law on December 27, 2020. Read this article to find out which form you should use and for …
If you or your lender made an error, and you received more money than your nonprofit is actually eligible for, what happens to that portion of your PPP loan? The Small Business Administration issued guidance regarding when a borrower receives a higher loan amount than permitted under the CARES Act or the Consolidated Appropriations Act. …
Have you made resolutions for your nonprofit in this new year? While you probably have resolutions unique to these extraordinary times, there are still “ordinary” risks that should not be overlooked. This article highlights the top legal risks facing nonprofits: managing information, managing relationships, and raising funds. Take stock of your nonprofit’s current practices and …
START HERE: FFCRA Obligations Become Voluntary Article Summarizing FFCRA FAQs by PBPA FIND MORE DETAILS HERE: Webcast: COVID 19 Navigating Changes for Employers in the Nonprofit Workplace FAQs by U.S. Department of Labor Employee Retention Credit & FFCRA IRS Flow Chart for ERC and FFCRA Employment Tax Credits COVID-19 Employment Law Update: New Developments as …
Was your nonprofit approved for a Paycheck Protection Program (“PPP”) loan in 2020? The Small Business Administration has provided guidance regarding reapplication or requests for increases for First Draw PPP Loans approved on or before August 8, 2020. Lenders may approve increases on First Draw PPP Loans starting on January 25, 2021. Read this article …
Under federal law, employers are required to display notices and posters in the workplace advising employees of their rights. What is a “workplace” when some or all of your employees are remote? Should you send notices out via e-mail, or post them on a shared document drive, or in the breakroom no one has used …
Nonprofit employers may provide educational assistance programs to their employees as a benefit, to cover certain qualifying education expenses. The CARES Act temporarily expanded the definition of “educational assistance” to include qualified student loans. This expansion has been extended by the to include student loans through December 31, 2025. Find out more in this article …
On December 31, 2020, the Wage and Hour Division of the Department of Labor (“DOL”) updated its Family First Coronavirus Response Act (“FFCRA”) guidance. The update follows the Consolidated Appropriation Act of 2021 (the “Act”) which was signed into law on December 27, 2020. The Act extended the FFCRA tax credit through March 31, …
The Small Business Administration (“SBA”) and the US Department of Treasury reopened the Paycheck Protection Program (“PPP”) Loan Application portal this week to accept applications from borrowers that are applying for their first PPP loan, for modifications to their existing PPP loan, or for a second PPP loan. Only community financial institutions will be able …
Start the year off right by submitting IRS filings, completing local renewals and sending out donor acknowledgements on time. This Article includes a checklist of common items that most Georgia nonprofits should have on their legal maintenance “to do” list for January, including W-2s, donor acknowledgements, and Georgia Secretary of State corporate renewals.
The Consolidated Appropriations Act of 2021 (“CAA”), which was enacted on December 27, 2020, includes a wide variety of new programs and changes to existing law. This article covers many of the important programs and changes applicable to small, community-based §501(c)(3) nonprofit organizations, including the Paycheck Protection Program, Employee Retention Credits, Shuttered Venue Operator Grants, …