Pro Bono Partnership of Atlanta
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501(c)(3)s are prohibited from engaging in political activity. Doing so can result in the loss of tax-exemption. It is important for nonprofits to understand what constitutes political activity and what doesn’t. The webcast provides general background on permissable, and impermissable, political campaign activities and electioneering for 501(c)(3)s. Open Slides in New Tab
Nonprofit §501(c)(3) organizations are permitted to engage in some lobbying activities, just not a substantial amount. Nonprofits that do engage in lobbying, like their for-profit peers, have significant obligations to register and report their lobbying activities in the State of Georgia. Rules vary depending on the level of state government or type of government entity …
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 …
This webinar is an overview of the two tools homeowners have to try to manage their property taxes amid rising home values. Homestead exemptions are a valuable tool for reducing taxes on primary residences and who might be eligible is a little broader than whose name appears on the deed. We will talk about who …
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. …
Have you ever thought about combining with an organization that does similar work or serves the same clients? There are many factors to consider when deciding whether to merge two nonprofit 501(c)(3)s. During this webcast we will explore best practices and lessons learned. Nonprofit mergers are complex and if not done properly can result in …
Description:Many nonprofit employees who are not eligible for overtime pay will become eligible on January 1, 2020 when new regulations under the Fair Labor Standards Act go into effect. This webcast will provide important information to help nonprofits prepare for the new overtime regulations, including an overview of wage and hour law requirements and practical …
The world of veterans’ benefits is often confusing and misleading. Veterans are frequently left on their own to determine what they may be eligible for and where to find assistance. During this webinar, our speaker will help veterans and their support networks understand: – The different types of V.A. cash benefits, e.g. V.A. Disability Compensation …
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 organization help participants find housing and sign leases with landlords? Could your organization use a little bit of insight on what all those lease provisions mean? This webcast is intended to walk the listener through: – Understanding standard lease provisions – Once it is signed, following the terms of the lease. – The …
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 …
PBPA Executive Director, Rachel Epps Spears discusses the good habits that make a successful board member. Learn to be an effective partner to the organization you care so much about and help avoid the pitfalls of financial mismanagement. This knowledge is more important than ever, especially considering recent closures of several well-established nonprofits in Atlanta. …
Our Fundraising series is exploring the legal aspects of conducting various fundraising activities in the state of Georgia. In this session, our speaker will explain the things nonprofits need to consider when hosting sporting activities such as road races and golf tournaments in Georgia. She will cover topics including risk issues, income and sales tax, …
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 …
Confusion over service animals, which are specially trained to help people with disabilities, and emotional support animals, which are used to provide emotional support, but don’t necessarily require any specialized training, have become prevalent in our day and time. Under the Americans with Disabilities Act (ADA), State and local governments, businesses, and nonprofit organizations that …
Up to now only section 501(c)(3) public charities with assets totally $10 million or more and those filing Form 990-N were required to file electronic Form 990s. With the Taxpayer First Act, all 501(c)(3) public charities will be required to file their Form 990, Form 990EZ or Form 990N electronically. This requirement will be phased …
Does your nonprofit host auctions or galas as part of its fundraising efforts? Venue, caterer, silent auction items . . CHECK! What about: – Registering with your local sheriff to host that raffle? – If you are serving alcohol, applying for a liquor license? – Paying and collecting sales taxes on catering, ticket sales and …
You have heard the stories: “Unsuspecting employee gives company bank information to hacker, Company loses millions!” As you read this, you think cybercrime and embezzlement would never happen within your nonprofit. Or could it? In this webcast, John & Anush talk about fraud and your nonprofit, including concerns such as: • How to detect potential …
In everyday media, privacy is the buzz word. Organizations have been nervously busy for some time understanding which privacy rules apply to their businesses. Often more than one regulation applies. In 2018, the European Union adopted the General Data Protection Regulation (GDPR), data privacy regulations which are influencing data privacy rules and practices in the …
As a Georgia nonprofit: (a) do we pay sales tax on items we buy? (b) do we have to charge sales tax on items we sell? and (c) do we have to charge sales tax on fundraising activities including admissions to our galas, golf tournaments, and fun runs? Much of the time, the answer is …
In the climate of #MeToo, how do you protect your organization from the significant costs associated with claims of harassment, discrimination or retaliation made by employees or former employees? Even if you have your employee handbook and waivers all in tip-top shape, and are clearly not at fault, an employee or former employee can file …