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 …

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 and Appeals (OHA). Read this article to learn more.

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. But U.S.-based nonprofits risk losing their tax-exempt status if they accept donations on behalf of organizations based in other countries without meeting …

Few workplace issues are more frustrating than employees who are failing to perform, mistreating others, or raising unsubstantiated concerns. While there is no vaccine for problem employees, there are appropriate (and inappropriate) treatments. In this webcast, presenters discuss common “problem employee” scenarios and best practices for difficult situations, including: • What to investigate, document, and communicate; • When to focus on legal considerations, and when not to; and • How to navigate “no win” situations. Presenter: Ted …

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 this article for the latest on small PPP loan forgiveness.