Pro Bono Partnership of Atlanta
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 …
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)*, …
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, …
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 …
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 …
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 …
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 …
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 …
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 …
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 …
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 …
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 …
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 …
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 …
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 …
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 …
“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 …
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 …
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. …
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 …
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, …
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 — …