Resources

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.

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Precious 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

Pro Bono Partnership of Atlanta · Virtual Assistants: Navigating Legal Considerations for a Stronger Partnership

Episode 37 Transcript

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.

Pro Bono Partnership of Atlanta · The Fair Use Defense for Nonprofits

Episode 36 Transcript

Guiding the Guides: Working with Volunteer Mentors

To realize the full potential of youth mentoring programs, it is critical for a nonprofit to have appropriate safeguards in place to protect the nonprofit, its volunteer mentors and its youth mentees. In the webinar, our speaker will review legal considerations for nonprofits that have volunteers who mentor youth, including:

On-site vs in-the-community programming;
Volunteer Handbooks & background checks;
Provisions to include in your general liability insurance policy;
Driving with youth mentees.

Speaker: Kristine Berry Morain, EVP, General Counsel, Boys & Girls Clubs of America

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Additional Resources:

The National Mentoring Resource Center

Background Checks for Nonprofits

Employee Awards & Gifts: Guidance to Avoid a Tax Spoiler

Your nonprofit wants to honor & celebrate its employees, whether it is with a company meal, holiday present, or award for years of service to your organization. Employees appreciate employer gifts for any reason, but the gift is not as exciting if it's taxed. In this episode of the PBPA Podcast, Darrell Smelcer with Hunton Andrew Kurth will walk us through the tax considerations of gifts to employees. He will share tips and guidance to help your nonprofit and its employees avoid a tax spoiler.

Additional Resources Referenced in this Episode:

Employer’s Tax Guide

Employer’s Guide to Fringe Benefits

Business Expense Guide

Pro Bono Partnership of Atlanta · Employee Awards & Gifts: Guidance to Avoid a Tax Spoiler

Episode 35 Transcript

What to Do If Your Nonprofit Receives Employee Wage Garnishment Papers

Your nonprofit has received notice from a government agency or court to garnish an employee’s wages. Now what? Nonprofit employers may not always be clear on their responsibilities when they receive a garnishment order. In this episode of the PBPA Podcast, Elijah Davis with Stanton Law outlines why a nonprofit should immediately respond to garnishment papers, tips for the conversation with the garnished employee and guidance to make those garnishments papers less daunting.

Pro Bono Partnership of Atlanta · What to Do If Your Nonprofit Receives Employee Wage Garnishment Papers

Episode 34 Transcript

Should Your Nonprofit Use Offer Letters or Employment Agreements in Hiring?

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 are the better option for most nonprofit employees.

Offer-Letter-vs.-Employment-Agreement–Which-Form-Should-You-Use-in-Hiring

A New Nonprofit? Should You Create One and the ‘Determination’ Needed for 501(c)(3) Status

So, you’re thinking of starting your own nonprofit organization. It’s certainly an admirable endeavor; however, the road to receive and maintain 501(c)(3) status can be long and somewhat complicated. In this webinar, our speakers will review:

options for how a nonprofit visionary can address their mission, while avoiding the complexities of creating and sustaining a (c)(3) organization; and
practical considerations and legal requirements to create a new 501(c)(3) tax-exempt entity.

Speaker: Cara Mitchell, Associate General Counsel, Children’s Healthcare of Atlanta and Felix Swierski, Associate, Arnall Golden Gregory

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A New Mandatory EEOC Poster for the Hybrid Work Era

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 or hybrid, should display the poster.

Short and Suite: Renting Out Space for Special Events or Occasional Use

Is your nonprofit considering renting out its space for occasional events? For example, you have a great garden that could be rented out for special events or a gym that another nonprofit wants to use for after-school programming. Occasionally renting out your space can be an opportunity to collaborate with the community and raise funds for your organization, but there are some important questions to ask before handing over the keys. Join James Reed with Morris Manning & Martin in this episode of the PBPA Podcast as he reviews those questions and more for nonprofits looking to rent out their space for one-time or limited use.

Links to additional resources referenced in this episode:

Lights, Camera, Action: Licensing Agreements with Movie Production Companies

UBIT: Four Letters Your Nonprofit Needs to Know

How to Obtain Alcohol Permits for Special Events

Pro Bono Partnership of Atlanta · Short and Suite: Renting Out Space for Special Events or Occasional Use

Episode 33 Transcript

About the Expired Form I-9

Employers may see that the Form I-9 in their “new employee document packet” was set to expire on October 31, 2022. Where is the updated form? Read this article from Littler to learn more about what nonprofit employers should provide to their new hires completing their Form I-9s.

When Does a Georgia Nonprofit Owe Personal Property Tax?

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 in Georgia, what exemptions are available to nonprofits, and what nonprofits can do to avoid a property tax surprise.

Personal-Property-Taxation-for-Georgia-Nonprofits

How to Navigate Technology and Clickwrap Agreements

Does your nonprofit review the “Terms and Conditions” before signing up for a new technology service or to license software? It may seem like you have no options but to hit “I Agree”. In this webcast, Josh Ganz and Maha Khalaj with Kilpatrick Townsend, will help your nonprofit understand your options and what to look out for in these “click wrap” agreements as they discuss:

Which contract terms might be negotiable,
Tips on how to retain control of your nonprofit’s data,
Ways to mitigate risks internally, and
Options if your nonprofit needs to terminate a technology services agreement.

Speakers: Josh Ganz, Partner, & Maha Khalaj, Associate, Kilpatrick Townsend & Stockton LLP

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Beware of Schemes to Split Real Estate Commissions or Earn Referral Fees

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 customer. The catch is that this approach might get your nonprofit in hot water with the IRS. Read this article for guidance on how to work with local businesses, without risking your tax-exempt status.

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How Your Nonprofit Can Participate in “Get Out the Vote” Initiatives

501(c)(3)s have rules and restrictions around political activity, lobbying and advocacy. With that in mind, how can a nonprofit get involved in next month’s election or be more active in the future? In this episode of the PBPA Podcast, Robyn Miller, Senior Corporate & Tax Counsel with PBPA, speaks with us about the difference between political activity, lobbying and civic engagement. Join us as she answers our questions about how 501(c)(3)s can participate in “Get-Out-the-Vote” initiatives.

Additional resources referenced during our conversation:

Lobbying vs. Advocacy

Political Campaign Activities and Electioneering

Collaborating With a 501(C)(4) Without Jeopardizing Your 501(C)(3) Tax-Exempt Status

Candidate Forums

Voter Registration Drives

Pro Bono Partnership of Atlanta · How Your Nonprofit Can Participate in “Get Out the Vote” Initiatives

Episode 31 Transcript

Zoning 101: A Primer on Zoning Law for Nonprofit Leaders

Zoning laws help determine locations for specific development and facilitate community growth. Join Lisa Morchower, Of Counsel with Berman Fink VanHorn, as she provides an overview of zoning considerations for nonprofit organizations. In this webcast, she will cover such topics as:

How to determine what your property is zoned for;
What is a special use permit and variance; and
What to keep in mind if you go before a zoning board without an attorney

Speaker: Lisa Morchower, Of Counsel, Berman Fink VanHorn

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Board Special Committees: How and Why Your Nonprofit Could Use Them

Nonprofit boards have a lot of responsibility and a lot of work to do. Board committees can help nonprofit boards work more efficiently and govern more effectively. In this article , Phil Thompson, partner at Moore Ingram Johnson & Steele, outlines how special committees can be a means by which directors can efficiently and effectively fulfill their duties to the nonprofit.

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Why Your Nonprofit Should Have a Drug & Alcohol Policy

How does your organization handle drugs and alcohol in the workplace? Do you follow a consistent policy or will you just figure it out when it comes up? Drugs or alcohol in the work place can create safety hazards and lead to poor job performance. It can also reduce inhibitions to the point employees engage in office behavior that they’d normally avoid. In this episode of the PBPA Podcast, Jennifer Sandberg will share why every nonprofit should have a drug and alcohol policy, drug testing considerations, and other insights on how small organizations can legally address these big concerns.

Pro Bono Partnership of Atlanta · Why Your Nonprofit Should Have a Drug & Alcohol Policy

Episode 30 Transcript

What Nonprofits Should Know about Managing Cybersecurity Risk

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 has to minimize the impact of a cyber-attack.

Cyber-Insurance-for-Nonprofits

Protecting Your Nonprofit from Scams, Fraud & Imposters

Nonprofits of all types are susceptible to fraud, especially those with limited resources or lacking internal controls. It could come as an imposter creating a copycat webpage and taking donations intended for your 501(c)(3), or an email phishing scam to an unsuspecting employee. Is your nonprofit taking the appropriate steps to protect itself from potential fraud? In this episode of the PBPA podcast, Noula Zaharis, Director of the Securities and Charities Division at the Georgia Secretary of State, and Anna Burns, Southeast Regional Director of the Federal Trade Commission, share real-life examples of fraud they have investigated and tips on how to avoid becoming a victim.