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 …

Since January 1st, 696 attorneys have volunteered for new matters for our nonprofit clients! Click here for a list of individuals who have volunteered so far this year. To: Emily Johnson of UPS, Ben Garren of The Coca-Cola Company, and John Hyman, Bill Roche, and Christina Valencia of King & Spalding From:  Global Growers Emily, Ben, John, Bill, and Christina— On behalf of all of us at Global Growers Network, I want to thank you for sharing your time and …

In the midst of the global pandemic, many client-facing organizations have struggled to maintain client engagement without in-person programming. Paint Love, however, has creatively adapted to new challenges and used the online shift to expand the reach of their work to empower kids through art. Paint Love is an Atlanta-based nonprofit that partners with local artists, Title I schools, and other organizations to develop artist-led projects for kids facing trauma and poverty. These children may not otherwise …

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 job details.

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) all of the above! In July, the Georgia Department of Revenue (“DOR”) answered the question above in a comprehensive bulletin on how …

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 Miller answers these questions and more. Listen to the podcast here Episode 9 Transcript – What to Include in Thank you to …