Pro Bono Partnership of Atlanta
Many organizations have halted operations, altered their workforces, hours or pay structures, and changed the way they are working during the COVID-19 pandemic. Many employees who can do so have been working from home. This article will summarize some of the things nonprofit employers should start to consider as we get closer to the loosening …
This new Paycheck Protection Program and Health Care Enhancement Act is expected to provide an additional $310 billion for the Paycheck Protection Program (PPP) and $60 billion for the Economic Injury Disaster Loan (EIDL) program. This money will likely be available immediately after the Act is signed into law. Find out more detail in this …
This link to the Georgia Department of Labor website provides up-to-date information on how the Georgia DOL is managing unemployment claims, including the Federal Pandemic Unemployment Compensation program, which provides $600 in additional benefits per week to qualifying recipients of unemployment, and the Pandemic Unemployment Assistance, which will provide unemployment assistance to those who are …
Due to COVID-19, the Department of Treasury and Internal Revenue Service recently provided tax-exempt organizations filing relief for returns and tax payment obligations due between April 1 and July 14, 2020. Find more details here.
Nonprofits struggling to retain employees and survive during the coronavirus crisis have a number of options for funding to consider, including the Paycheck Protection Program under the CARES Act, the SBA Economic Injury Disaster Loan, and the Employee Retention Credit. This link will help organizations understand the differences between each option as they decide which …
Robyn Miller answers your questions related to loans under the SBA Economic Injury Disaster Loan Program (EIDL) and the Payroll Protection Program under the CARES Act (Coronavirus Aid, Relief, and Economic Security Act). Please also take a look at these resources below: How to Get Loans Under The CARES Act: The Paycheck Protection Program Loans …
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 …
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 …
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 …
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 …
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 …
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 …
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 …
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 …
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 15, 2026 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 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 …
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 …