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.

Our Fundraising series is exploring the legal aspects of conducting various fundraising activities in the state of Georgia. In this session, our speakers will explain the things nonprofits need to consider when hosting festivals, carnivals, block parties, fairs and “Taste of” events in Georgia. They will cover topics including risk issues, income and sales tax, and licenses that may be needed. Speakers: Richard Litwin, Litwin Law and Robyn Miller, Senior Corporate/Tax Counsel, Pro Bono Partnership of Atlanta …

  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, …

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 …

Start the year off right by submitting IRS filings, completing local renewals and sending out donor acknowledgements on time.  This Article includes a checklist of common items that most Georgia nonprofits should have on their legal maintenance “to do” list for January, including W-2s, donor acknowledgements, and Georgia Secretary of State corporate renewals.

The Consolidated Appropriations Act of 2021 (“CAA”), which was enacted on December 27, 2020, includes a wide variety of new programs and changes to existing law. This article covers many of the important programs and changes applicable to small, community-based §501(c)(3) nonprofit organizations, including the Paycheck Protection Program, Employee Retention Credits, Shuttered Venue Operator Grants, Low Income Housing Tax Credits and Employer Paid Student Loans. The CAA also includes provisions addressing unemployment benefits and paid leave under …