Pro Bono Partnership of Atlanta

COVID-19

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.

Episode Transcript

The Latest Guidance on COVID-19 from the EEOC

The U.S. Equal Employment Opportunity Commission has issued updated guidance on COVID-19.  Fortunately, the latest guidance is basically the same as the EEOC’s previous guidance.  Read this summary from Constangy to learn what has changed, and which obligations remain in place for employers.

The Supreme Court Has Blocked the Federal “Vax or Test” Rule. Now What?


Earlier this month, the US Supreme Court decided that the US Occupational Safety and Health Administration Emergency Temporary Standard (“OSHA ETS”)  cannot be enforced in its current form.  OSHA had drafted the ETS to require employers of 100 or more employees to mandate COVID vaccination or regular testing within its workforce.  As employers wait to see how OSHA responds, please see this article from Fisher Philips for guidance on how employers can best position themselves.

Federal Vaccine Mandates Are All on Hold

This fall, the federal government announced rules and standards to minimize the spread of COVID-19 in certain workplaces, including workplaces employing over 100 individuals, federal contractors, and certain healthcare facilities. Due to legal challenges throughout the country, those federal measures are now on hold.  Read this article from Venable to learn about the status of the three federal COVID-19 vaccination mandates. 

EEOC Issues Guidance on Religious Objections to COVID-19 Vaccine Requirements

Your nonprofit has a mandatory workplace vaccination requirement. You have an employee requesting an exemption based on a religious objection. How should you proceed with this request if you think that the objection may not be based on sincerely held religious beliefs? Read this article from Seyfarth Shaw with tips based on the Equal Employment Opportunity Commission’s latest guidance on managing religious accommodation requests from COVID-19 vaccines.

Vaccination Requirements in the Workplace: What Your Nonprofit Needs to Know about Testing, Vaccines & the Latest from OSHA

In early September, President Biden announced a federal rule that some employers will be required to ensure their employees are vaccinated or undergo weekly testing.  Could this apply to your nonprofit?  If it does not, what can and should your nonprofit do regarding vaccinations among your workforce?  In this episode of the PBPA Podcast, Chris Caiaccio and Katie Barton of Kilpatrick Townsend answer questions about employer vaccine mandates, employees asking for an exemption, and practical considerations for keeping track of who is vaccinated and who is not.

Episode 19: Transcript 

Episode 19 Transcript - Vaccine Mandates, Testing & OSHA Updates

All Together Now: Practical Tips to Reduce Your Nonprofit’s Legal Risk for In-Person Events

Slowly but surely more in-person events are happening, whether they be client programming, outdoor festivals or indoor mini-fundraisers.  As your organization contemplates how and when to recommence in-person gatherings, we offer a few practical tips to mitigate your legal risks associated with holding live events in this article.

Tips to Reduce Legal Risks

All Together Now - Practical Tips to Reduce Your Legal Risk For In-Person Events

OSHA Announces New COVID-19 Guidance to Protect Employees in the Workplace

 

The Occupational Safety and Health Administration (OSHA) has aligned its COVID-19 guidance with the latest from the Centers for Disease Control and Prevention’s (CDC).  OSHA now suggests that employers adopt policies requiring workers to either get vaccinated or undergo regular testing.  More general information on these recommendations are in this article by BakerHostetler and further details on implementation suggestions are in this article by Hunton.

Vaccine & Workplace Checklist – What Employers are Permitted to Do, and What Employers Should Consider

Nonprofits are trying to figure how to keep their employees and clients safe, but many questions remain around how to balance safety with employee privacy and choice.  When and how can employers ask their workers about vaccines or masks and what should be considered as part of a COVID safety policy?  This Checklist from BlankRome includes a quick guide to help your nonprofit determine which vaccine and mask activities you may require and additional questions to consider.  

CDC Recommends and Atlanta Mayor Executive Order Requires Masks Indoors, Regardless of Vaccination Status

Georgia nonprofits may need to re-visit their indoor masking policies, regardless of the vaccination status of anyone in your space.  On July 27, 2021, the Centers for Disease Control and Prevention (CDC) revised its COVID-19 guidance, recommending that even individuals who have been fully vaccinated should resume wearing masks in public indoor settings in those areas of the U.S. that have substantial or high COVID-19 transmission rates. Every country in Georgia falls into this category as of the date of this Digest.  The day after the CDC revised its guidance, Atlanta Mayor Keisha Lance-Bottoms signed an executive order requiring masks to be worn in indoor public spaces and businesses.  Read this article from Littler Mendelson for more information on how the latest CDC guidelines could impact your workplace or programming space.

OSHA Issues Updated Guidance for Employers Regarding Vaccinated Employees

On June 10, the Occupational Safety and Health Administration (OSHA) issued new guidance for all workplaces, and a binding Emergency Temporary Standard for healthcare settings.  For those workplaces outside of a healthcare setting, employers no longer need to take steps to protect their workers from COVID-19 exposure, “where all employees are fully vaccinated.” Employers must continue to “still take steps to protect unvaccinated or otherwise at-risk workers in their workplaces.”  See this article for more details on OSHA’s list of recommended safety and health measure to reduce the risk of COVID-19 infection in your workplace.

New Federal Law Provides Full COBRA Coverage

On March 11, 2021, President Biden signed into law the American Rescue Plan Act of 2021 (ARPA).  ARPA includes a 100% government subsidy of COBRA premiums for “assistance eligible individuals” through September.  COBRA applies to health plans offered by nonprofit employers with more than 20 employees. Read this article to understand who is eligible for these subsidies, what your nonprofit’s obligations are in notifying eligible former or current employees, and potential employer tax credits.

Vaccines: Incentives, Mandates and Interactions in the Workplace

As vaccines for COVID-19 become more readily available, employers are considering how they are going to address vaccines and those who have or have not been vaccinated in the workplace.  Currently, there are more questions than answers about the legal implications of mandating vaccines or providing vaccine incentive programs. The resources listed below may provide valuable information as employers are deciding whether or not to mandate vaccines, whether or not to provide incentives for receiving a vaccine, and how employees should interact with each other and the pubic as they begin to be vaccinated:This video from Baker McKenzie discusses how the availability of the vaccine changes the return to the workplace.

This guidance from McDermott Will & Emery discusses what employers can require in relation to the COVID-19 vaccine.

This article from Bradley Arant Boult Cummings LLP discusses what employers who are contemplating vaccine incentive programs should consider.

This article from Baker McKenzie and this article from Seyfarth provide important information about CDC guidance for fully-vaccinated people, and what protections should be in place in the workplace and in interacting with others.

Employee Retention Credits for Small Nonprofits

The Employee Retention Credit (“ERC”) was established by the CARES Act last year to encourage eligible employers to keep employees on their payroll through the use of tax credits during the COVID-19 pandemic. On December 27, 2020, the Economic Aid Act (“EAA”) amended the ERC to make it a much more useful option for eligible small nonprofits. This article  covers the original ERC (under the CARES Act) and the expanded ERC (under the EAA), including explanations on which economic quarters your nonprofit might be eligible for the ERC, how to calculate your credit and recommended documentation to maintain a record.

Employee Retention Credit_

How to Calculate Your Maximum PPP Loan Amount – First Draw and Second Draw Loans

So, how much money could your nonprofit receive in this latest round of the PPP?  What documents need to be provided to support your request?  Recently the Small Business Administration provided guidance on both first draw and second draw loans outlining how to calculate what your nonprofit’s maximum loan amount would be along with an outline of what documents must be provided as support.  Learn more in these articles regarding loan amount and documentation for first draw and second draw PPP loans.

How to Calculate First Draw PPP Loan
 How-to-Calculate-Second-Draw-PPP-loans-

What Happens if You Accidentally Received Extra Money?

If you or your lender made an error, and you received more money than your nonprofit is actually eligible for, what happens to that portion of your PPP loan?  The Small Business Administration issued guidance regarding when a borrower receives a higher loan amount than permitted under the CARES Act or the Consolidated Appropriations Act.  Read this article to learn about what happens to that overage amount.

PPP Borrower Accidentally Receives more than Maximum Loan Amount

Families First Coronavirus Response Act Resources

START HERE:

FFCRA Obligations Become Voluntary

Article Summarizing FFCRA

FAQs by PBPA

FIND MORE DETAILS HERE:

Webcast: COVID 19 Navigating Changes for Employers in the Nonprofit Workplace

FAQs by U.S. Department of Labor

Employee Retention Credit & FFCRA

IRS Flow Chart for ERC and FFCRA Employment Tax Credits

COVID-19 Employment Law Update: New Developments as of July 30, 2020

Podcast | Childcare Leave as Your Employee’s Kids Go “Back to School”

New Families First Coronavirus Response Act (FFCRA) Regulations: Important Change to Definition of Health Care Provider and Other Clarifications

A 2020 Year-End Update on COVID-19 and Employment Concerns for Your Nonprofit

Taking Additional Money from a First Draw PPP Loan

Was your nonprofit approved for a Paycheck Protection Program (“PPP”) loan in 2020?  The Small Business Administration has provided guidance regarding reapplication or requests for increases for First Draw PPP Loans approved on or before August 8, 2020. Lenders may approve increases on First Draw PPP Loans starting on January 25, 2021. Read this article to learn more about the three potential scenarios where a PPP borrower may request additional First Draw loan funds and how each one must be handled.

CAA PPP Update - Taking Additional Money from First Draw

Educational Assistance Program Expanded to Cover Loan Repayments though 2025

Nonprofit employers may provide educational assistance programs to their employees as a benefit, to cover certain qualifying education expenses.  The CARES Act temporarily expanded the definition of “educational assistance” to include qualified student loans.  This expansion has been extended by the to include student loans through December 31, 2025.  Find out more in this article about the expansion of educational assistance programs.

Educational-Assistance-Program-Expansion

 

FFCRA Obligations Become Voluntary

 

On December 31, 2020, the Wage and Hour Division of the Department of Labor (“DOL”) updated its Family First Coronavirus Response Act (“FFCRA”) guidance. The update follows the Consolidated Appropriation Act of 2021 (the “Act”) which was signed into law on December 27, 2020. The Act extended the FFCRA tax credit through March 31, 2021 if an employer voluntarily makes paid sick and family leave available to its employees from December 31, 2020 through March 31, 2021. The new Questions and Answers issued by the DOL clarify that:

  • An employer is required to compensate employees for any FFCRA leave taken prior to December 31, 2020.
  • An employer is not required to provide FFCRA leave after December 31, 2020, even if all available FFCRA leave was not exhausted in 2020.
  • An employer may decide to provide such leave after December 31, 2020, and receive employer tax credits for paid sick leave and expanded family leave voluntarily provided to employees until March 31, 2021.

If you have questions about the FFCRA, please contact your PBPA attorney.

Reopening the Paycheck Protection Program Portal

The Small Business Administration (“SBA”) and the US Department of Treasury reopened the Paycheck Protection Program (“PPP”) Loan Application portal this week to accept applications from borrowers that are applying for their first PPP loan, for modifications to their existing PPP loan, or for a second PPP loan. Only community financial institutions will be able to make PPP loans initially, and all participating lenders will be able to lend shortly thereafter. This article summarizes the SBA’s latest guidance on applying for a “first draw” or “second draw” PPP loan, including what is considered a “first draw” versus a “second draw” and the requirements for a “second draw” loan.

Reopening the Paycheck Protection Program

Reopening the Paycheck Protection Program (“PPP”) Portal