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.

Paying Employees

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Posted on November 28, 2018

Attracting and retaining the right talent to provide leadership can have a significant impact on how dynamically a nonprofit organization is able to meet the needs of its community. While there are many methods for providing benefits to executives, one primary focus for attracting talent is designing attractive compensation packages. However, compensation for employees of nonprofit organizations, and in particular executives, is subject to special restrictions under the Internal Revenue Code (the “Code”). This article will provide guidance for organizations to help navigate some of these restrictions.

Topics covered in this article include:
(1) What is reasonable compensation?
(2) What is a private inurement?
(3) How does the new tax bill affect compensation for nonprofit executives?
(4) Guidance for structuring an incentive compensation policy.

Posted on July 30, 2018

Setting compensation requires considerations under both employment and tax laws. Before getting too creative, please join this webcast so that we may share some legal considerations in situations such as:

    – You’re about to hire a new ED, what factors should you use in determining what the salary will be?
    – Your long-term ED is about to retire, and received a nominal salary during her early years with your nonprofit.
    – Could you greatly increase her salary in her final year, to recognize her contribution to the organization and to try to balance out those early years?
    – Can you keep employees on your company health insurance policy after their retirement?

Presenter: Leah Singleton, Thompson Hine LLP

Click here to view the webcast.

Posted on August 1, 2017

Nonprofits can have an obligation to respond to garnishment actions related to the wages they pay employees. These obligations can vary by county in Georgia, and failing to respond can lead to the organization incurring expense and potentially being responsible for the debts of an employee.

During this webinar, our speaker helps nonprofits understand:
· What is garnishment?
· What happens when my employee’s wages are subject to garnishment?
· What do I have to do when my nonprofit receives garnishment paperwork?
· What can happen if I fail to respond to garnishment paperwork?
· What can I do to fix a problem caused by not responding to a garnishment?

Click here to view the webcast.

Posted on November 15, 2016

This fact sheet, published by Seyfarth Shaw LLP, provides information about the changes to the Fair Labor Standards Act that will be effective December 1, 2016 and what they mean for employers. It also identifies and explains common exemptions from the minimum wage and overtime requirements of the FLSA.

Posted on October 28, 2016

Resources for Clients Addressing the New Overtime Regulations under the Fair Labor Standards Act:

Pro Bono Partnership of Atlanta recognizes the challenges that the new overtime regulations under the Fair Labor Standards Act (“FLSA”) pose to our clients. These changes become effective on December 1, 2016, and advance preparation to get ready to implement them is necessary. Therefore, we have compiled this list of resources to assist nonprofits in addressing these changes. All of these resources are available on the Pro Bono Partnership of Atlanta website, and through the links below.

• Legal Alert: Overtime Eligibility Expands on December 1, 2016: – This article provides information and resources to help organizations understand the changes that are being implemented on December 1, 2016.

Article: Nonprofit Staffing Strategies for the New Overtime Regulations: – This article includes information about ways organizations will need to adapt their operations to comply with the new FLSA regulations that become effective on December 1, 2016.

Webcast: Checking the Facts: How the New Overtime Regulations Impact Nonprofits: – This webcast provides basic guidance to help organizations understand the requirements of the new FLSA regulations and their implications.

Webcast: The Fair Labor Standards Act for the Georgia Network to End Sexual Assault: – This webcast was presented for a specific client group, but has much broader relevance for nonprofit organizations. It provides both an overview of the law’s requirements, and practical information about how to address the new requirements, and how to work with nonexempt employees to ensure proper timekeeping and pay practices. It also specifically addresses issues that arise with regard to 24-hour operations including working with on-call employees.

Booklet: Implementing the FLSA Overtime Changes: What Every Nonprofit Needs to Know: – This booklet, published by Altera Payroll and Insurance, provides practical guidance and form communications to help organizations implement changes made necessary by the FLSA amendments effective December 1, 2016.

Webcast: Get Your Organization Ready for the Fair Labor Standards Act Changes, delivered by the Georgia Center for Nonprofits: – This webcast, delivered by the Georgia Center for Nonprofits, provides practical advice regarding implementing changes within your organization, including addressing management, culture, financial, and technology concerns raised by the changes.

Fact Sheet: FLSA Changes and Exemptions: – This fact sheet, published by Seyfarth Shaw LLP, provides information about the changes to the FLSA effective December 1, 2016 and what they mean for employers. It also identifies and explains common exemptions from the minimum wage and overtime requirements under the FLSA.

Posted on April 19, 2016

On June 30, 2015, the United States Department of Labor proposed raising the minimum salary required for the “white collar” overtime exemptions (executive, administrative, and professional) from $455 per week ($23,600 per year) to $921 per week ($47,892 per year), with automatic annual upward adjustments. These regulations are likely to be adopted in the next few months. If these regulations take effect, many employees who are currently classified as salaried exempt will no longer pass the salary test. This change will affect millions of employees who earn more than $23,600 but less than $47,892 per year. The new regulations will significantly impact the nonprofit world, where salaries in the $25,000-$45,000 range are common. Nonprofits should start planning now to meet the upcoming budgetary challenges. A new article on our website helps guide nonprofits through these changes.

Posted on July 15, 2015

On June 30, 2015, the Department of Labor released its long-awaited proposal to update the minimum salary requirement for the Fair Labor Standard Act’s white collar exemptions. If the proposal goes into effect, probably sometime in 2016, many employees currently classified as exempt from overtime will likely become eligible for overtime. This article explains the proposed changes and what they could mean for your organization.

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 July 18, 2013

Has your nonprofit ever received a garnishment order? Do you know what to do if you get one? Any employer could potentially receive a garnishment order. Wage garnishment generally occurs when an employer is required by a court to withhold the earnings of an employee for the payment of the employee’s debt (such as taxes or child support). If a nonprofit receives a garnishment order and fails to follow correct procedures, it might have to pay back all of the money owed by the employee. Garnishment can also be a tool for nonprofits who are seeking to recover damages from a lawsuit.

This 30-minute presentation explores the following:
• how to manage both sides of a garnishment;
• how to respond to a garnishment order; and
• how to seek garnishment payments.

To view the archived version of this webcast, click here

Posted on June 27, 2012

When does my organization have to pay employees overtime? Must they be paid when they are “on call”? What is the minimum wage? This article provides some general information on the requirements for paying employees in the state of Georgia.