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.

Special Alert

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Posted on May 27, 2021

Pro Bono Partnership of Atlanta seeks a Development Director to assist the organization with its mission of connecting attorneys with nonprofits in need of free legal assistance. The Development Director will work approximately 25 hours per week (with possibility of increased hours), primarily from home. See attached job post for more information. No telephone calls please.

Posted on March 17, 2021

On March 11, 2021, President Biden signed into law the American Rescue Plan Act of 2021 (ARPA).  ARPA includes a 100% government subsidy of COBRA premiums for “assistance eligible individuals” through September.  COBRA applies to health plans offered by nonprofit employers with more than 20 employees. Read this article to understand who is eligible for these subsidies, what your nonprofit’s obligations are in notifying eligible former or current employees, and potential employer tax credits.

Posted on January 19, 2021

Just because you want to treat a worker as a contractor and you have an independent contractor agreement, it doesn’t mean that the US Department of Labor (the “DOL”) will agree with you. A worker you consider to be an independent contractor may actually be an employee, subject to minimum wage and overtime requirements under the Fair Labor Standards Act. The DOL recently issued guidance, due to go into effect on March 8, clarifying the DOL’s independent contractor test under the FLSA. Read more in this article

Posted on January 13, 2021

The Small Business Administration (“SBA”) and the US Department of Treasury reopened the Paycheck Protection Program (“PPP”) Loan Application portal this week to accept applications from borrowers that are applying for their first PPP loan, for modifications to their existing PPP loan, or for a second PPP loan. Only community financial institutions will be able to make PPP loans initially, and all participating lenders will be able to lend shortly thereafter. This article summarizes the SBA’s latest guidance on applying for a “first draw” or “second draw” PPP loan, including what is considered a “first draw” versus a “second draw” and the requirements for a “second draw” loan.

Posted on January 12, 2021

If your nonprofit hired contract workers prior to 2020, you reported their total earnings to the Internal Revenue Service (“IRS”) in a Form 1099-MISC.  The IRS has introduced the Form 1099-NEC for the 2020 tax year, for reporting independent contractor income.  If your nonprofit hired a contract worker (including independent contractors, gig workers, or self-employed individuals) and paid that individual more than $600 in 2020, you must report their earnings in a Form 1099-NEC by February 1, 2021.  Read this article for more information about when to use a the Form 1099-NEC versus the Form-1099 MISC.

The IRS is even hosting awareness meetings January 12th and 14th for tax-exempt organizations to get familiar with the Form 1099-NEC.  Click here for information on dates, times and direct links to the IRS’ Zoom meetings this week.

Posted on December 21, 2020

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.

Posted on October 13, 2020

UPDATED JANUARY 20, 2021: The executive order discussed below has been rescinded.

New Executive Order 13950 was issued on October 7, 2020, that, among other things, instructs government contracting agencies to add provisions to government contracts prohibiting the use of any workplace training “that inculcates in its employees any form of race or sex stereotyping or any form of race or sex scapegoating.” In addition to prohibiting employment training that implicates race or sex stereotyping, “scapegoating” or “divisive concepts” like unconscious bias, the new order implements new notice and posting requirements; instructs the Office of Federal Contract Compliance Programs (“OFCCP”) to create a complaint hotline for violations of the order; and instructs the OFCCP to initiate a process for collecting employee training materials and related information used by contractors relating to diversity and inclusion efforts. Please see this article from Venable LLC explaining the Executive Order, and this article from Venable LLC which discusses the recent guidance issued by the OFCCP on implementing this Executive Order.

Despite the fact that portions of this Executive Order may violate First Amendment protections and be inconsistent with other existing laws and regulations, failure to comply with it could result in severe consequences for nonprofits that contract with or receive grants from the Federal government. Nonprofit organizations that are federal contractors, subcontractors or grant recipients should revisit any training they are providing in light of the requirements imposed by the Executive Order.

UPDATE ON January 19, 2020

Office of Federal Contracts Compliance Halts Enforcement of Executive Order on Combating Race and Sex Stereotyping

In response to the December 22, 2020 preliminary injunction of the U.S. District Court for the Northern District of California enjoining enforcement of Executive Order (“EO”) 13950, Combating Race and Sex Stereotyping, previously discussed here, the Office of Federal Contract Compliance Programs (“OFCCP”) issued a Notice Regarding Executive Order 13950, suspending both the enforcement of, and collection of information under, EO 13950. In that Notice, the OFCCP indicated that it will shut down the hotline, cease investigating allegations of noncompliance, refrain from posting any additional Requests for Information, and suspend enforcement of the contract clauses listed in Section 4(a) of the EO.

Posted on August 6, 2020

Georgia has enacted a law that provides immunity from certain civil lawsuits that may arise in the wake of the COVID-19 Pandemic. The Georgia COVID-19 Pandemic Business Safety Act (the “Act”) contains sweeping provisions that will provide much needed peace of mind during these uncertain times. However, there are important limitations to the Act’s reach that your nonprofit should consider before relying upon its protections. Read this article to learn more about the protection provided by the Act.

Posted on July 1, 2020

Updated on August 5, 2020

Small nonprofits that have received money under the CARES Act Paycheck Protection Program (“PPP”) will want to take advantage of the loan forgiveness provisions. This article summarizes the factors a small nonprofit should consider to maximize its loan forgiveness using the latest information available. In addition, this article discusses the newly released loan forgiveness applications and process.

Posted on May 19, 2020

Revised on May 27
On Friday, May 15, 2020, the SBA released its Paycheck Protection Program (“PPP”) Loan Forgiveness Application and detailed instructions that must be completed by borrowers and submitted to their lenders in order to obtain forgiveness. The Application provides greater clarity about what payments can be forgiven, provides more flexibility regarding costs, and reduces borrower compliance requirements, simplifying the process for borrowers. The SBA also announced that it will soon issue regulations and guidance to further assist borrowers as they complete their Applications and to provide lenders with guidance on their forgiveness responsibilities. This article covering the application provides changes to and further information on PBPA’s Loan Forgiveness article.