The materials in our Resources section are for informational purposes only, without any representation that they are accurate or complete. These publications do not constitute legal advice and do not create an attorney-client relationship between the reader and any other person, nor are they an offer to create such a relationship. These publications are current as of the date written, but laws change over time and vary from state to state. As a result, the information presented here may not be timely and/or appropriate for any state not specifically addressed in a publication. Consult an attorney if you have questions regarding the content of any publication.

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Posted on January 11, 2017

Just when you thought you were ready for the new Fair Labor Standards Act (“FLSA”) regulations to take effect, a federal court has put the regulations on hold while it considers a pair of lawsuits challenging the regulations. Now, what? While the court hearing the lawsuits has yet to issue a final decision, one thing is certain: FLSA issues will continue to plague employers in 2017. Don’t miss this informative webinar for a broad overview of:
– The status of the pending legal challenge to the new FLSA regulations and what to expect going forward;
– How to manage the process of reclassifying employees from exempt to non-exempt status;
– How to compensate non-exempt employees without running afoul of the FLSA; and
– What to consider before deciding to supplement or replace employees with independent contractors, volunteers or interns.

Speaker: Scott B. Mario, King & Spalding

Click here to view the webcast

Posted on September 11, 2013

Payroll tax mistakes can result in IRS audits and costly penalties for your nonprofit. The IRS is paying more and more attention to payroll tax compliance by employers, including nonprofits. To make matters worse, nonprofit managers and directors can be held personally liable for unpaid payroll taxes and penalties. Learn the basics of payroll taxes and how you can avoid costly mistakes in this webcast.

Presenter: Rachel Spears, Pro Bono Partnership of Atlanta

To view the archived version of this webcast, click here.

Posted on March 8, 2012

Although 501(c)(3) nonprofit organizations in Georgia are exempt from federal unemployment taxes (FUTA), they may still have to pay state unemployment taxes. Nonprofit organizations are responsible for unemployment insurance coverage if they employ four or more workers in each of 20 different weeks during a calendar year. At least one officer or director must be included in the count, regardless of whether the officer or director is an employee.

Nonprofit organizations that meet this requirement have an option as to how they manage their unemployment insurance. Like for-profits, they can pay for unemployment claims through Georgia’s unemployment tax system commonly known as SUTA (State Unemployment Taxes and rates). Under this system, unemployment taxes are paid on a regular basis by the employer as a percentage of payroll through a method known as the “contributory” method.

Alternatively, nonprofits can opt for the “reimbursable” method under which the organization chooses to self-insure unemployment claims and would not pay SUTA. Instead, in the event that unemployment benefits are paid to former employees, the nonprofit would reimburse the Georgia Department of Labor for the actual costs of those benefits that were paid by the State. Nonprofits that elect the reimbursable method are often required by the Department of Labor to make a cash deposit or post a surety bond.

All employers, including nonprofit organizations, must register with the Department of Labor as soon as they make their first payroll. And nonprofits that reach the four employee count must either begin to pay state unemployment tax or file an election to choose the reimbursable method.

For more information about unemployment insurance for Georgia nonprofits, Click here.

Posted on December 7, 2011

The IRS has made it clear that you should have a written conflict of interest policy and it’s a good idea for your organization. Learn how often they should be reporting and the additional compliance steps you need to take.

Please note that in addition to the legal disclaimer above, this article contains information that is based, in whole or in part, on the laws of the District of Columbia. As a result, the information may not be appropriate for organizations operating outside the District of Columbia.

Posted on December 7, 2011

The newly revised Form 990 now asks directly whether your organization has adopted a whistleblower policy. Learn how a written policy can benefit your board now, and save you pain and trouble later.

Please note that in addition to the legal disclaimer above, this article contains information that is based, in whole or in part, on the laws of the District of Columbia. As a result, the information may not be appropriate for organizations operating outside the District of Columbia.