Articles

Corporate Governance During a Pandemic

Even with so much going on in the world, the obligations of corporate governance remain. This article will share recommendations on how to help your nonprofit comply with its legal obligations for governance. <iframe width=”560″ height=”315″ src=”https://www.youtube.com/embed/s5JSXGXk82o” title=”YouTube video player” frameborder=”0″ allow=”accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture” allowfullscreen></iframe> Webcast: Galas & Tournaments & Festivals, Oh …

Loans Available under the SBA’s Economic Injury Disaster Loan Program

Updated on 10/20/20201 SBA Enhancements to the COVID-19 EIDL Program The Small Business Administration (SBA) has announced some changes to the COVID-19 EIDL (Emergency Injury Disaster Loan) Program. These enhancements include an increase in the EIDL cap, which expenses the loan funds can be applied towards, and an extended repayment period. Read this article from …

How to Get Loans Under The CARES Act: The Paycheck Protection Program

Updated April 3, 2020 The CARES Act (Coronavirus Aid, Relief, and Economic Security Act), passed in the U.S. Congress and is expected to be signed into law. Among many other things, the Act amends the Small Business Act to create a new Paycheck Protection Business Loan Program. For a limited time, the Small Business Administration …

FAQs: The Families First Coronavirus Response Act and Other Employment Questions Related to the COVID-19 Outbreak

Updated April 6, 2020 Please see this link for Frequently Asked Questions related to the new Family and Sick Leave obligations imposed by the Families First Coronavirus Response Act and other employment and benefits questions you may have as you are managing your workforce through this crisis. Please be aware that these FAQs have been …

Families First Coronavirus Response Act: New Family Leave and Sick Leave Obligations for Employers Signed into Law

The Families First Coronavirus Response Act (the “Act”) was signed into law on March 18, 2020 and goes into effect on April 2, 2020. This law is a financial aid package intended to address the Coronavirus outbreak. It includes several employment-related provisions that affect will employers with fewer than 500 employees, including nonprofits. Employers are …

Candidate Forums

A candidate forum is an event where candidates running for elected office are invited to discuss their views and positions. Hosting a candidate forum can provide §501(c)(3) organizations with a meaningful and informative way to engage with voters and political candidates. As with all election-related activity, organizations must remain unbiased and nonpartisan. This article is …

Voter Registration Drives

The United States political system relies on the involvement and participation of its citizens in the election process. Historically, many groups have faced barriers to full participation in this system. §501(c)(3) organizations often wish to host and promote voter registration drives to increase voter participation in the communities and populations that they serve. It is …

“Get Out the Vote” Initiatives

The U.S. political system relies on the involvement and participation of its citizens in the election process. Certain groups—such as the elderly, disabled, and poor who may lack transportation face particular challenges to participating in this process. Get-Out-the-Vote (“GOTV”) initiatives aim to increase voter participation by reminding voters of the date and location of their …

Political Campaign Activities and Electioneering

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

The SECURE Act and Your 403(b) Plan

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 …

Coronavirus – Employer Liability Issues

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 …

Is an ICHRA in your future? Reimbursing Employees for Health Care Premiums

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. …

The Rules For Giving Small Items In Return for a Contribution

Updated January 3, 2025 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 – How to Make It a Win-Win Situation

Fiscal sponsorship can be a great option for new organizations that only intend to operate for a short time or do not have the capacity to comply with 501(c)(3) filing requirements. Fiscal sponsorship can also be a temporary solution while an organization waits on the IRS to approve its own tax-exempt application. Fiscal sponsorship is …

Fall Is Property Tax Payment Season!

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 …

Update – Gun Laws in Georgia: Can a Nonprofit Restrict Guns On Its Property?

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 …

Thinking About Changing Your Name?

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

Is Your Website Required to Be Accessible to Disabled Individuals? Recent Case Says “Yes”

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 …

So You Have a Service Animal: The Obligations of Nonprofits to Individuals with Service Animals

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 …

Mandatory Electronic Filing of Form 990s

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 …

New Privacy Rules and Nonprofits – What You Can Do Now

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 …

Investigating Employee Complaints

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 …

Large Employers Take Note: Controversial Pay Data Portion of EEO-1 Report Reinstated

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). …

How to Hold a Legal Raffle in Georgia

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