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 …

Data breaches are becoming more and more common. Whether the incident is “newsworthy” or not, the impact to your nonprofit’s reputation or the ability to operate can be severely impacted through a data breach. So what does it mean if you, or one of your vendors, is the victim of a security breach? In this webcast, our speaker will discuss: The difference between an incident and a breach; What steps a nonprofit should proactively take to minimize …

The COVID-19 vaccine is currently only available to some individuals.  What will you do when it is available to your employees?  Should you require vaccines for your employees?  Can you mandate them?  What are the risks associated with not requiring vaccinations?  There are currently more questions than answers, but this article provides a good starting point as you consider what your organization may do as the COVID-19 vaccination becomes more readily available.

“Comp Time” is a popular practice among some nonprofit employers.  An employee who works extra hours gets paid time off instead of overtime pay.  In this episode of the PBPA podcast, Marquetta Bryan speaks to us about the practices of “comp time” as well as “flex time.”  If your nonprofit provides comp time options to employees, either regularly or just occasionally, then you definitely need to listen to this episode with important information about the use of …

This whirlwind of a year is coming to a close!  With it, some pandemic-related employment benefits are also coming to an end but the virtual workforce is not.  Read this article get an update on the Families First Coronavirus Response Act and the latest CDC guidance on self-quarantining.  The article also covers important considerations if your remote workforce has moved out-of-state.

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”), tax-exempt organizations have to calculate UBIT differently than before.   With clear examples and hypotheticals, this article very generally explains the changes under …