Pro Bono Partnership of Atlanta
501(c)(3)s are prohibited from engaging in political activity. Doing so can result in loss of tax-exemption. As the 2020 election year gets underway, it is important to understand what constitutes political activity and what doesn’t. Open Slides in New Tab
SECURE 403(b) plans 1-20The Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act) made numerous changes to retirement plans, many of which apply to 401(k) plans. However, many of those changes also apply to 403(b) plans of nonprofit organizations. This article highlights the SECURE Act provisions that may affect 403(b) plans and …
By Mark A. Lies II and Daniel Birnbaum INTRODUCTION By now, the worldwide health authorities and media have publicized the 2019 Novel Coronavirus (2019-nCoV) (sometimes called Coronavirus) (the “virus” or “disease”) that has been first identified in Wuhan, Hubei Province, China. Although the United States has only experienced several cases of the virus, it is …
This article presents general guidelines for Georgia nonprofit organizations as of the date written and should not be construed as legal advice. Always consult an attorney to address your particular situation. By Kathryn B. Solley, Nelson Mullins Riley and Scarborough, LLP In the past, employers, including nonprofits, were prohibited from reimbursing employee health care premiums. …
Updated January 3, 2024 Remember that tote bag you got when you made a donation to public radio? Did you know that the IRS cares about the value of that bag? According to the IRS, if something of value is given to a donor in exchange for the donation (a “quid pro quo”), then the …
Fiscal sponsorship is typically a formal relationship between a nonprofit organization that is recognized by the Internal Revenue Service as 501(c)(3) tax-exempt (the fiscal sponsor) and an organization that may lack exempt status (the sponsored organization or project) to allow the sponsored organization to receive tax-deductible donations. This article will discuss why organizations may seek …
Does your nonprofit own real estate in Georgia? Are you paying your property taxes annually? Yes, even though your organization has a tax-exemption from the IRS, that does not mean it is exempt from paying property taxes in Georgia. All real property in Georgia in taxable, UNLESS it is specifically exempted. That means unless your …
Updated July 2023 Many nonprofits in Georgia, particularly those that work with vulnerable populations including children, the elderly, and victims of violence, do not permit weapons on their premises. Georgia laws passed in 2014 and 2023 significantly limited organization’s ability to restrict guns on their premises. These changes may affect nonprofits that currently have such …
Updated July 1, 2024 If your organization’s plans for the new year include a name change, check out our article that presents steps for changing the legal name of a 501(c)(3) tax-exempt, nonprofit organization in Georgia. Name Change Article
Title III of the Americans with Disabilities Act (“ADA”) requires organizations to make reasonable modifications to policies, practices, and procedures in order to make their goods and services available to people with disabilities. While this provision has historically been applied to physical “brick-and-mortar” facilities, some courts, including the 9th Circuit Court of Appeals in a …
Confusion over service animals, which are specially trained to help people with disabilities, and emotional support animals, which are used to provide emotional support, but don’t necessarily require any specialized training, have become prevalent in our day and time. Under the Americans with Disabilities Act (ADA), State and local governments, businesses, and nonprofit organizations that …
Up to now only section 501(c)(3) public charities with assets totally $10 million or more and those filing Form 990-N were required to file electronic Form 990s. With the Taxpayer First Act, all 501(c)(3) public charities will be required to file their Form 990, Form 990EZ or Form 990N electronically. This requirement will be phased …
In everyday media, privacy is the buzz word. Organizations have been nervously busy for some time understanding which privacy rules apply to their businesses. Often more than one regulation applies. In 2018, the European Union adopted the General Data Protection Regulation (GDPR), data privacy regulations which are influencing data privacy rules and practices in the …
Nonprofits often overlook the importance of timely, properly and thoroughly investigating employee complaints, but a nonprofit’s effective response to a complaint may limit the organization’s liability in a lawsuit. Accordingly, nonprofit organizations must ensure that they have effective mechanisms in place to identify, investigate and resolve employee complaints. This article lays out best practices in …
If your nonprofit organization has 100 or more employees, or if it is a federal government prime contractor or first-tier subcontractor with 50 or more employees and a prime contract or a first-tier subcontract amounting to $50,000 or more, the organization is required to file an EEO-1 report with the Equal Employment Opportunity Commission (EEOC). …
If your nonprofit doesn’t have the proper license from the local sheriff, that raffle you’re holding may be considered illegal gambling in the State of Georgia. Learn how to comply with the law and stay out of trouble. Legal Raffles
Dealing with the death of spouse or other family member is difficult. While they are still grieving, surviving family members can be targeted by debt collectors and led to believe that they are responsible for paying their loved ones’ debts. Family members are also frequently unaware that the probate process provides financial protections for surviving …
Attracting and retaining the right talent to provide leadership can have a significant impact on how dynamically a nonprofit organization is able to meet the needs of its community. While there are many methods for providing benefits to executives, one primary focus for attracting talent is designing attractive compensation packages. However, compensation for employees of …
Nonprofit organizations that hold fundraisers or sell merchandise must be cognizant of sales tax collection obligations. Many nonprofit organizations think that they are not obligated to collect sales tax. Perhaps they believe that they are not required to collect tax because they do not routinely sell products or tickets. Some organizations think that their exemption …
Title VII of the Civil Rights Act of 1964 (“Title VII”) prohibits discrimination in hiring, promotion, discharge, pay, and other aspects of employment, on the basis of race, color, or national origin Employers are also prohibited from discriminating because of citizenship status against U.S. citizens, U.S. nationals, and the following classes of aliens with work …
Setting compensation requires considerations under both employment and tax laws. Before getting too creative, please join this webcast so that we may share some legal considerations in situations such as: – Your long-term ED is about to retire, and received a nominal salary during her early years with your nonprofit. – You’re about to hire …
Crowdfunding has become an increasingly popular tool in a nonprofit’s fundraising arsenal, and with good reason. Crowdfunding is essentially a means of asking for online donations to support specific projects and fundraising events. Organizations can pay crowdfunding platforms such as Crowdrise, PayPal Giving Fund, and Kiva, which are fundraising websites specifically geared towards nonprofits, to …
Applying for a trademark is a crucial step in solidifying and protecting your organization’s hard work and reputation. However, when applying for a trademark, your address, email address, and other details of your registration are added to the public domain. This gives unethical companies the opportunity to flood your mailbox and your email with deceiving …
Updated August 3, 2022 Some counties and cities in Georgia require nonprofits to register for a business license. Find out more about what is required. Does Your Nonprofit Need a Business License