Pro Bono Partnership of Atlanta
[searchandfilter id="19093"]
You may be familiar with the fact that even tax-exempt organizations have to pay tax on income from an activity that is regularly carried on if it is not substantially related to the organization’s exempt purpose. This is known as “unrelated business income tax” or UBIT. Under the 2017 Tax Cuts and Jobs Act (“TCJA”), …
Can an employer stop an employee from discussing terms or conditions of the job, such as pay, benefits or working conditions, with others? You might be surprised to learn that the answer is generally: no! Read this article to learn why not and what options your organization has if you are concerned about employees’ discussing …
As a Georgia nonprofit, are you supposed to: (a) pay sales tax on items you buy? (b) charge sales tax on items you sell? (c) charge sales tax on fundraising activities including admissions to our galas, golf tournaments, and fun runs or (d) all of the above? Much of the time, the answer is (d) …
This year, perhaps more than ever, you want to acknowledge donors for their contributions. In this episode of the PBPA podcast, we will be talking about thanking donors and written acknowledgements. When should a “thank you” to donors be sent? What are the specific legal requirements of the acknowledgement? During this podcast, our guest Robyn …
On August 25, 2020, a new Interim Final Rule issued by the Small Business Administration (“SBA”) became effective. It explains how a PPP borrower may appeal a negative SBA loan review decision regarding either its eligibility to receive a PPP loan or the amount of loan forgiveness it receives to the SBA Office of Hearings …
Nonprofits (or NGOs) based outside of the U.S. are usually not eligible to receive tax-exempt status here from the IRS. These NGOs may choose to form a brand new U.S.-based §501(c)(3) or to partner with an existing U.S.-based §501(c)(3) with a similar mission in order to be able to obtain tax-deductible donations from U.S. taxpayers. …
The SBA has announced a new forgiveness form and requirements for PPP loan recipients who borrowed a total of $50,000 or less. The new Form 3508S is even more streamlined than the PPP loan forgiveness Form 3508EZ and takes into account exemptions if a borrower reduced full-time equivalent (FTE) employees or salaries or wages. Read …
If you’re organization is anticipating a merger or sale of assets with dissolution, and either of the parties to the deal have received a PPP loan, there are important considerations for your nonprofit to keep in mind. On October 2, the SBA released further guidance on what happens to PPP funds where there is a …
Join PBPA staff attorneys in a virtual webinar as they offer their perspectives on legal issues around COVID-19 and nonprofits. During this one-hour webinar, the speakers will draw from their diverse experience in counseling Georgia nonprofit clients during these unprecedented times, covering topics like employment, contracts, leases and board governance. Additional Links: PBPA COVID-19 Resource …
You sign them all the time, for your child’s field trip or when you rent some roller skates. What does a waiver, or release of liability, really mean? And what protection can it provide your organization from COVID-related liability? In this podcast, our guest, Larry Kunin, speaks with us about when and why a nonprofit …
Yes, in certain situations employers must provide up to two hours of leave for employees to vote. Read this article to learn more about Georgia voting leave requirements and limitations .
The current COVID-19 pandemic has created various lease issues for nonprofits, both as landlords and tenants. An analysis of these issues requires particular attention to the express terms of the lease and the facts of the leasing relationship. During this presentation, we will look at COVID-19 leasing issues including: • What to look for in …
If a nonprofit organization has 15 or more employees, it is subject to the Americans with Disabilities Act (“ADA”), which prohibits discrimination against individuals with disabilities in the workplace and requires the reasonable accommodation of disabilities. On September 8, 2020, the Equal Employment Opportunity Commission (“EEOC”) updated its guidance entitled “What You Should Know about …
U.S. Department of Labor (“USDOL”) issued new regulations which went into effect as of September 16, 2020 for to the Families First Coronavirus Response Act (“FFCRA”). The ruling related to four provisions of FFCRA: 1) the definition of health care provider; 2) the denial of benefits to employees who are unable to work for an …
The Supreme Court recently provided clarification on lesbian, gay, bisexual, transgender and nonbinary employee rights in the decision Bostock v. Clayton County. How does that decision affect the workplace practices and policies of your nonprofit? In this webcast, our speaker will with talk about: • What rights are recognized for LGBTQ+ employees after the Supreme …
The US Department of Labor (“DOL”) has provided further guidance on FFCRA childcare leave available to caregivers. Given that “back to school” is taking many forms this school year (virtual, in-person, blended and hybrid), the DOL has clarified which employee situations would be covered by FFCRA childcare leave. Please see this article for details on …
Many nonprofits are faced with new challenges in this COVID era. Some nonprofits have pivoted to expand programming to assist existing clients during COVID-19. And some nonprofits have expanded their scope to address the heightened awareness around social injustices. In this episode of the PBPA podcast, nonprofit consultant Dolph Goldenburg and PBPA Senior Tax and …
Just about every couple of weeks, the Small Business Administration (“SBA”) puts out additional guidance related to forgiveness under the Paycheck Protection Program (“PPP”). PBPA has a number of articles on PPP including a detailed article on Loan Forgiveness. Going forward, we will post future PPP updates in this handy outline, with each SBA update …
In the summer of 2020, Governor Brian Kemp signed the COVID-19 Pandemic Business Safety Act (the “Act”) to limit COVID-related liability for certain Georgia businesses. The Act can provide protection from COVID-19 related claims from non-employees, if explicit warning language is posted at your business. NOTE: The protection has been extended through July 14, 2022 for …
Georgia has indefinitely extended sales and use tax exemptions for nonprofit volunteer health clinics, nonprofit health centers and qualified food banks. Read this article to learn more about applying for sales and use tax exemption letters of authorization.
Last Spring, the Families First Coronavirus Response Act (FFCRA) created new provisions for childcare leave. 5 months later, with schools opening up virtually and in-person, employers may once again be wondering how FFCRA leave might apply to their employees. In this episode of the PBPA Podcast, Todd Stanton answers our questions about FFCRA childcare leave …
Nonprofits may be impacted by recent modifications to COVID-19 unemployment claims filing rules by the Georgia Department of Labor. The new rules impact which employees a nonprofit must continue to file partial unemployment claims for and what to do if an employee’s temporary reduction of hours have been converted to a permanent layoff. Read this …
Georgia has enacted a law that provides immunity from certain civil lawsuits that may arise in the wake of the COVID-19 Pandemic. The Georgia COVID-19 Pandemic Business Safety Act (the “Act”) contains sweeping provisions that will provide much needed peace of mind during these uncertain times. However, there are important limitations to the Act’s reach …
As the realities of managing employees during COVID-19 unfold, government agencies have recently provided more guidance for employers. This article breaks down new developments, including whether an employee returning from furlough may be eligible for FFCRA leave, new CDC return to work guidance and whether an employee has to visit a doctor in person before …