How can a nonprofit employer minimize the effects an employee’s leave of absence has on your nonprofit’s work, while still providing the time away from work your employee needs? At a minimum, nonprofits should have leave policies to inform and guide both managers and employees. But even with clear policies, handling extended leave requests under the Americans with Disabilities Act and the Family and Medical Leave Act can be challenging for an employer to navigate. This article from Venable includes guidance for employers assessing employee requests for extended leave.
Resources
What To Do If Your Nonprofit’s 501(c)(3) Status Is Revoked
Picture this: your nonprofit has been diligently working towards its mission, making a positive impact in your community, and enjoying the benefits of tax exempt status under Section 501(c)(3) of the Internal Revenue Code. But one day you receive a letter from the IRS telling you that your organization’s 501(c)(3) status has been revoked. What do you do next? Join us. In this episode of the PBPA Podcast, Robyn Miller will guide us through the steps a nonprofit needs to take if it’s tax exempt status is revoked.
Succession Planning for Nonprofit Organizations
Succession planning is vital for a nonprofit to ensure the continuity of their mission-driven work and long-term sustainability. Are you ready for when your founding executive director retires? Or if your chief executive officer moves to another nonprofit with just a months’ notice? This article by Brandon Hill with Nelson Mullins highlights legal considerations and thoughtful recommendations to guide nonprofit organizations through succession planning.
How Updates to the Nonprofit Code of Georgia Could Impact Your Nonprofit
NEED TO UPDATE YOUR BYLAWS? If you are a current PBPA client and would like to request a review of your organization’s bylaws, please click here. If you are not a PBPA client, please learn more about how to become a client here.
On July 1st, the Amended Georgia Nonprofit Corporation Code went into effect. This law guides how Georgia nonprofit corporations are expected to operate. Since most of PBPA’s clients are incorporated in Georgia, these changes apply to you! A few examples of the changes include:
- Directors may not vote by proxy.
- Executive Directors are automatically corporate officers unless the bylaws say otherwise.
- The same person may NOT serve as both the Chief Executive Officer (also sometimes referred to as President) and Secretary.
Speaker: Robyn Miller, Senior Corporate/Tax Counsel, Pro Bono Partnership of Atlanta
Data Governance for Nonprofits: Advancing Trust, Compliance, and Impact
Nonprofits collect, store, and utilize vast amounts of information, including donor data, program metrics, financial records, and participant information. To maintain transparency, trust, and compliance, robust information governance practices should be established and followed. In this webcast, our speakers will touch on topics such as:
- Information governance laws & regulations relevant to Georgia nonprofits;
- How a document retention policy can help nonprofits improve data security; and
- Guidance on managing & securing both paper and digital records.
Speakers: Jillian Simons and Misty Peterson, King & Spalding
Navigating the ERC: A Guide to Eligibility, Application, and Scam Prevention
Have you been getting offers to help your nonprofit apply for an employee retention credit? Or have you heard about other organizations bringing in thousands of dollars in tax credits under this program? During this episode of the PBPA Podcast, William Stone and Barclay Taylor with Morris Manning and Martin will help us break down eligibility requirements and the application process for the employee retention credit. They’ll also address the unfortunate reality of scams surrounding this government program.
NOTE: On September 14, 2023, the IRS issued a moratorium on the processing of ERC applications. The moratorium will continue until at least the end of 2023. When the IRS begins to review applications again, it will be based on the order applications were received. Find more information about the moratorium HERE.
Updated Form I-9 and New Remote Verification Process Available
Employers are required to complete a Form I-9 to verify employment eligibility for all employees hired after November 6, 1986. The U.S. Citizenship and Immigration Services has issued a new updated Form I-9, which employers may begin using right away. However, employers are also permitted to continue to use the prior form until October 31, 2023, at which time the new form must be used.
The U.S. Citizenship and Immigration Services also updated the procedures for verifying remote employees for certain employers. This option is only available to “qualified employers” who are participating in E-Verify and are in good standing. This article from Squire Patton Boggs provides more information about the new procedures and which employers can use them. Additional information about E-Verify can be found at here.
Note that the updated Form I-9 for is for all employees, and the new remote verification process is available only for employers who participate in E-Verify. If you have questions about Form I-9, the new remote verification process or E-Verify, please contact your PBPA attorney.
Updates to the Nonprofit Code of Georgia that Impact Your Organization
On July 1st, the Amended Georgia Nonprofit Corporation Code went into effect. This law guides how Georgia nonprofit corporations are expected to operate. Since most of PBPA’s clients are incorporated in Georgia, these changes apply to you! A few examples of the changes include:
- Directors may not vote by proxy.
- Executive Directors are automatically corporate officers unless the bylaws say otherwise.
- The same person may NOT serve as both the Chief Executive Officer (also sometimes referred to as President) and Secretary.
Learn more in PBPA’s one-hour webcast on the changes to the Georgia Nonprofit Corporation Code.
Legal Insights & Expert Strategies for Effective Workplace Violence Prevention
Ranging from physical altercations to verbal harassment, workplace violence can disrupt the harmony of a nonprofit’s workplace, impacting productivity, morale, and most importantly, the safety of employees or clients. In this episode of the PBPA Podcast, we’ll delve into the legal framework surrounding workplace violence prevention as our guest, Adam Young with Seyfarth Shaw, answers questions about risk assessment, policy development, and employee training.
Resources Referenced During this Episode:
OSHA Workplace Violence Resources [osha.gov]
FBI Workplace Violence Threat Assessments [fbi.gov]
Nursing Mothers at Work: Compliance Guidelines for Georgia Nonprofit Employers
Recent federal law expands the rights of nursing employees to take breaks and have a private place to express breast milk during the workday. The U.S. Department of Labor (DOL) has released a new Employee Rights Under the Fair Labor Standards Act (FLSA) poster to reflect the recent changes made under the Providing Urgent Maternal Protections for Nursing Mothers (PUMP) Act. Employers must replace older versions with the new FLSA poster because older ones are no longer compliant. Learn more about employer obligations to nursing mothers under both the federal PUMP Act and Georgia law.
Supreme Court Expands Religious Protections for Employees
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 a reasonable request for religious accommodations. Read this article from Fisher Phillips for tips on how nonprofits should handle employee requests for religious accommodation.
IRS Offers Tax Credit for Providing Health Insurance to Employees
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)*, and must pay at least half the cost of health insurance coverage for their employees. Employers must purchase insurance through the Small Business Health Options Program (SHOP) Marketplace to be eligible for the credit.
Tax-exempt organizations that are eligible for the tax credit will receive it as a refund of payroll taxes paid. To claim this credit, tax-exempt employers must file IRS Form 990-T (even if they don’t ordinarily do so) with an attached Form 8941 showing the calculation of the claimed credit. The tax credit can be claimed for only two consecutive years. For further details, please visit the IRS’ Small Business Health Care Tax Credit website.
* This number is adjusted by the IRS annually.
The Departure Lounge: Offboarding Nonprofit Employees
One of your employees has just provided their 2 weeks’ notice. After what might be an initial shock (or relief), what do you do? In this episode of the PBPA Podcast, Rayne Townes with Nokia and Cary Burke with Seyfarth Shaw review legal considerations in offboarding nonprofit employees. From non-solicitation agreements to securing your organization’s assets, join this conversation with employment attorneys as they share tips to guide a smooth and compliant offboarding process.
Maximizing Impact with Cause Marketing: Guidelines for Charitable Sales Promotions
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, Georgia state law requires that the business and charity sign an agreement before beginning these types of promotions. Read this article for guidance on how to set up a charitable sales promotion next time a local business offers to host a fundraising event for your nonprofit.
Best Practices for a Legally Compliant Website
Virtually every nonprofit has a website, yet many do not consider the legal ramifications of having one. This webinar focuses on just a few:
- Best practices for website terms and conditions and privacy policies;
- Who owns the rights to the website and other considerations regarding the web host; and
- Intellectual property issues related to domain names, content, pictures, and links to other websites.
Speakers: Katie Bennett & Sarah Parker, Holland & Knight
The Interactive ADA Process for Nonprofit Employers: Best Practices for Effective Engagement
When an employee requests an accommodation for a disability under the Americans with Disabilities Act (the “ADA”), employers are required to engage in an “interactive process” with the employee to determine if there is a reasonable accommodation that would allow the employee to perform the essential functions of the job. This article from Hopkins & Carley discusses how to engage in that interactive process. Please note that while the article references both the ADA and California law, the guidance it provides is relevant to employers in Georgia who are subject to federal ADA requirements. You can find additional information about the ADA accommodation requirement in A Practical Guide to Disability Accommodation in the Nonprofit Workplace.
Recognizing Value: Paying and Receiving Honorariums
What happens when a member of your organization receives an honorarium? Should the payment go to the individual or to the nonprofit? Well, it depends. In this episode of the PBPA Podcast, Kathryn Hecker and Felix Swierski with Arnall Golden Gregory will explore these questions and provide guidance on receiving or paying honoraria. While an honorarium serves as recognition to an individual for their time, expertise, and contributions, it is important to be aware of the legal and tax implications that come with making or receiving honorarium payments.
Furry Friends: Legal Guidance for Maintaining a Pawsome Workplace
Can you have a “No Pets at Work” policy? What if an employee has a service dog? What if it is an emotional support dog? What if the person asking is a member of the public and not an employee at all? Nonprofits may receive requests from employees, clients, or others, to bring service or emotional support animals into their spaces. This article from the Bradley law firm provides guidance about when an organization is required to allow such animals and when it is not required.
Legal Considerations for Nonprofits Using Chat GPT and Other Generative AI
ChatGPT has become all the rage, inside and outside of the technology world. In fact, I even used ChatGPT to write this intro – but only after taking into consideration the guidance that Creighton Frommer, Counsel at RelX, shares in this episode of the PBPA Podcast. Join us as we talk about ChatGPT and other generative artificial intelligence (AI), the legal issues they raise, and legal tips to guide your nonprofit’s use of this cutting-edge technology.
Lobbying and Advocacy for Tax-Exempt Organizations
As a 501(c)(3), there is a limit on the amount of lobbying your organization can do and an absolute prohibition on any political campaign activity. This webcast will answer the following questions:
- What is the difference between lobbying, advocacy and political activity?
- What amount of lobbying is acceptable?
- How can your organization do advocacy work without getting into trouble with the IRS?
Speaker: Douglas Chalmers, Managing Member, Chalmers, Adams, Backer & Kaufman, LLC
For more information about grassroots advocacy and lobbying, please see this article: Lobbying vs. Advocacy.
Don’t Be an April Fool: Renew Your Georgia Nonprofit Corporation Registration
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 State on August 9, your renewal is not based on your registration anniversary – it is due between January 1 – April 1). You can renew your annual registration online with the Georgia Corporation Division. Read this article to learn more about annual nonprofit filings and renewals.
Your-Nonprofits-Checklist-for-Annual-Filings-and-RenewalsPrecious Cargo: Effective Risk Management Strategies for Nonprofits Driving Children
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 risk management strategies to help keep your precious cargo and nonprofit safe on the road.
Virtual Assistants: Navigating Legal Considerations for a Stronger Partnership
Employers are becoming increasingly creative with meeting their workforce staffing needs. In this episode of the PBPA Podcast, Chris Anderson and Will Collins with Ogletree Deakins will be focusing on a recent trend: virtual assistants. If your nonprofit is considering outsourcing some administrative duties, tune in to this episode as we outline legal considerations and guidelines for working with virtual assistants in the US or abroad.
Additional resource regarding classification tests referenced in this episode:
Proper Worker Classification in the Nonprofit Workplace: Avoiding Misclassification Issues
The Fair Use Defense to Copyright Infringement
You may have heard of the “fair use defense”, where certain unauthorized uses of copywritten material may be allowed by law. Here at PBPA, we often get questions from clients about the “fair use defense.” What really is the fair use defense? Does it give nonprofits a free pass to use copywritten material? In this episode of the PBPA Podcast, Jennifer Sandlin with Eversheds Sutherland will answer those questions and more as we review the fair use defense for nonprofits.