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.

Resources

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Posted on June 23, 2017

Nonprofits rely heavily on volunteers to help serve the community. However, a nonprofit may have enough paid staff to fall under the Georgia Workers’ Compensation Act. If so, the nonprofit has several responsibilities to its employees both before and after a work accident. By following the system, a nonprofit can minimize the impact of a work accident on its ability to serve the community. This webcast will address several questions about workers’ compensation including:

· Does my nonprofit need workers’ compensation coverage?
· What benefits will an injured employee receive?
· How can a nonprofit minimize its workers’ compensation risks?

Posted on May 26, 2017

Reporting suspected abuse, neglect or exploitation of vulnerable populations (like children and the elderly) is not something your nonprofit may spend time preparing for—until faced with a potentially life threatening situation where the responsibility to act is immediate.

During this webinar, our speaker helps nonprofits understand:
– Who is a mandatory reporter?
– What must be reported and to whom?
– When must reports be made?
– What is the potential liability for non-compliance?
– What are the protections for reporters?
– What are some common pitfalls for mandatory reporters?
– What type of documentation and policies should you have?

Click here to view the webcast.

Posted on April 17, 2017

Are you considering conducting commercial type activities – maybe a thrift store or a coffee shop, or selling goods or services of some kind? The IRS has developed short podcasts on various subjects to educate its employees and has made these podcasts available to the public. This podcast explains how the IRS evaluates commercial type activities when deciding whether to approve tax exemption or revoke tax exemption. It’s short (15 minutes long) and helpful.

https://www.stayexempt.irs.gov/Resource-Library/Issue-Podcasts

Posted on April 3, 2017

Nonprofits often host fundraisers in which activities like raffles and bingo are used to raise funds. They need to be aware of the federal and state regulations governing these activities.

During this webinar, our speaker helps nonprofits understand how federal and Georgia laws impact a nonprofit’s ability to fundraise using gambling, such as raffles or bingo.

Presenter: Jennifer Bumbalough, The American Cancer Society

Click here to view the webcast

Posted on March 29, 2017

If your nonprofit provides donors with an item in return for a donation, you will need to determine whether such item qualifies as a “low-cost article”. That question impacts how much the donor can deduct for his or her donation and what language you need to include on the acknowledgment of the donation.

Posted on March 27, 2017

Even if they have done everything “right” when terminating an employee, employers will occasionally get sued. So, if doing things by the book is not enough, what is? The answer is to avoid what inspires a former employee to visit an attorney. Here are four lessons learned from an attorney who has litigated employment claims for over 20 years.

Posted on March 15, 2017

In order to protect the public from fraud, most states have enacted laws that require organizations to register with the state before they solicit donations from individuals in that state. The goal is for the public to be able to trust that their donations are going to a legitimate nonprofit organization that will use the money for charitable purposes.

This article explains generally when an organization must register in a state, how to complete the registration process, and what an organization should do when soliciting over the internet. Because each state has its own registration requirements, nonprofit organizations should seek advice from competent attorneys to advise them on their particular situation.

Posted on March 15, 2017

If you raise money from the general public in Georgia, you may need to make a special filing with the Secretary of State’s office. Here’s a quick review of what you’re required to file, and where.

Posted on March 14, 2017

U.S. nonprofits that have bank accounts in foreign countries must file a Report of Foreign Bank and Financial Accounts (FBAR) each year to report the existence of foreign financial accounts held outside the United States. Beginning this year, the filing deadline for the FBAR has been moved up to April 15 with a new automatic six-month extension option until October 15, 2017. This change aligns it with the filing deadline for individual income tax returns.

For more information about FBAR, see our article Reporting Requirement for Nonprofits with Foreign Bank Accounts.

Posted on March 2, 2017

Recently, the IRS updated Form 990-EZ by adding 29 pop-up question icons to the electronic form to help tax-exempt organizations avoid common mistakes when filing their annual returns. Filing the electronic Form 990-EZ online (rather than mailing a paper copy) cuts down significantly on errors and substantially increases the likelihood the form is complete when filed.