501(c)(3)s are prohibited from engaging in political activity. Doing so can result in loss of tax-exemption. As the 2020 election year gets underway, it is important to understand what constitutes political activity and what doesn’t.   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 the nonprofit is seeking to influence. View the webcast here View Lobbying in Georgia slides in new tab

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 is intended to be read with “SECURE Act Highlights for Employers” (https://www.nelsonmullins.com/idea_exchange/alerts/Comp-and-Benefits-Brief/all/secure-act-highlights-for-employers). Discussion of any tax credits has been omitted on the …

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 might be eligible for exemptions and what exemptions might be out there for your clients. We will also touch on the appeal …

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 only a matter of time before the disease surfaces in more cases throughout the country. Given high density areas of human contact …

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. With the institution of ICHRAs, which are explained in more detail below, beginning on January 1, 2020, employers are once again permitted …