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.

Nonprofit Legal Alerts

See the full list for Nonprofit Legal Alerts
Posted on August 13, 2020

Georgia has indefinitely extended sales and use tax exemptions for nonprofit volunteer health clinics, nonprofit health centers and qualified food banks. Read this article to learn more about applying for sales and use tax exemption letters of authorization.

Posted on April 27, 2020

The Paycheck Protection Program (PPP) loan applications opened back up today (April 27) at 10:30am. In addition, last Friday afternoon (April 24), Treasury and the SBA provided frequently asked questions (FAQs) on how to calculate payroll costs when completing the PPP application form. This alert includes the text of Question 6 which addresses how eligible nonprofit organizations should calculate the maximum loan amount.

Posted on April 23, 2020

Many organizations have halted operations, altered their workforces, hours or pay structures, and changed the way they are working during the COVID-19 pandemic. Many employees who can do so have been working from home. This article will summarize some of the things nonprofit employers should start to consider as we get closer to the loosening of the shelter-in-place requirements and employees start to return to work.

For more information related to employees transitioning back to their regular worksites, please watch this webcast by PBPA volunteers at Employment Law Solutions. They discuss such topics as worksite safety, educating and managing employees on new safety protocols and potential legal exposure for employers.

Please be aware that these resources are not intended to induce any organization to re-open facilities before it is safe to do so, but is intended to help you to start thinking about those items that need to be considered before and when you do re-open.

Posted on April 23, 2020

This new Paycheck Protection Program and Health Care Enhancement Act is expected to provide an additional $310 billion for the Paycheck Protection Program (PPP) and $60 billion for the Economic Injury Disaster Loan (EIDL) program. This money will likely be available immediately after the Act is signed into law. Find out more detail in this article.

Posted on March 27, 2020

Loans Available under the SBA’s Economic Injury Disaster Loan ProgramLoans Available under the SBA’s Economic Injury Disaster Loan ProgramThe Small Business Administration currently offers Economic Injury Disaster Loans (EIDL). These loans may be helpful to small nonprofits during the COVID-19 outbreak. They may be applied for in addition to the Paycheck Protection Loans available under the CARES Act.

Posted on March 19, 2020

The Families First Coronavirus Response Act (the “Act”) was signed into law on March 18, 2020 and goes into effect on April 2, 2020. This law is a financial aid package intended to address the Coronavirus outbreak. It includes several employment-related provisions that affect will employers with fewer than 500 employees, including nonprofits. Employers are required to provide family leave for public health emergencies and paid sick leave. Employers have 15 days to determine how they will comply with the Act and start implementing it. They will also need to provide notice to employees of these new requirements through postings and policies. While the Act provides the Department of Labor with the ability to issue regulations to exempt certain employers with fewer than 50 employees from the family leave requirements, please be aware that no such regulations have, as yet, been issued. See this new Legal Alert for more information.

Posted on March 19, 2020

Unfortunately, in this new world of the COVID-19 pandemic, many of our clients are being faced with the need to curtail operations, and either reduce employee hours or lay off employees. Here is a notice from the Georgia Department of Labor about a requirement for all Georgia Employers to file partial unemployment claims on behalf of employees working less than their regular hours due to the COVID-19 outbreak. An employer that fails to file a claim if an eligible reduction in hours or layoff occurs may be held responsible for repaying the agency for any benefits paid to employees.

Posted on January 30, 2020

The Taxpayer Certainty and Disaster Tax Relief Act of 2019 became law on December 20, 2019. This Act repeals the section of the Tax Cut and Jobs Act (“TCJA”) that required §501(c)(3) organizations to pay unrelated business income tax on the costs of providing parking and MARTA passes to their employees. The repeal is retroactive to the original date of the TCJA, so no tax from 2018 to the present is owed.

Posted on December 17, 2019

Description:Many nonprofit employees who are not eligible for overtime pay will become eligible on January 1, 2020 when new regulations under the Fair Labor Standards Act go into effect. This webcast will provide important information to help nonprofits prepare for the new overtime regulations, including an overview of wage and hour law requirements and practical information about complying with the impending changes to the law.

Presenter: Valerie Barney, Deputy General Counsel, Litigation and Employment, Mohawk Industries, Inc.

View the webcast here.

Posted on December 17, 2019

Fiscal sponsorship is typically a formal relationship between a nonprofit organization that is recognized by the Internal Revenue Service as 501(c)(3) tax-exempt (the fiscal sponsor) and an organization that may lack exempt status (the sponsored organization or project) to allow the sponsored organization to receive tax-deductible donations. This article will discuss why organizations may seek a fiscal sponsor as well as the factors a nonprofit should consider before becoming a fiscal sponsor.