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 July 24, 2020

In Georgia, most §501(c)(3) tax-exempt organizations ARE NOT exempt from paying sales and use tax in Georgia. The Georgia Department of Revenue (GA DOR) realized that many tax-exempt organizations are not aware of their sales tax obligations especially regarding their fundraising activities. So, on July 2, 2020, the GA DOR issued a comprehensive bulletin on how and when sales and use tax applies to nonprofit fundraising activities. The bulletin explains 13 different fundraising scenarios and their sales tax implications. For instance, does your nonprofit have to collect sales tax on the sale of an auction item donated to your organization? What if you host a road race and charge an admission fee to raise funds? Should sale tax be charged on golf tournament entry fees or mulligans? Those and many more questions are answered in this bulletin.

Posted on July 17, 2020

Find information on recent guidance on the Families First Coronavirus Response Act (FFCRA”) in this article, including:

    Is Your Employee Eligible For Paid Leave If Their Child’s Summer Camp Has Been Cancelled? The Department of Labor has provided guidance on if and when an employee is eligible for leave related to childcare during the school summer break. In certain situations, if an employee lacks childcare this summer due to cancelled or reduced capacity summer programs, then that employee may be eligible for leave under the FFCRA.
    If an Employee Does Take Leave under FFCRA, How Should That Be Reported? The Internal Revenue Service has provided guidance for employers and their payroll providers on how to report FFCRA wage payments.
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 June 30, 2020

Your organization’s revenue is down, workforce is changing, and facilities are underutilized. What can a nonprofit do? What MUST it do? As your organization considers its options as an entity and a steward, there are several possibilities out there. In this 3-part webcast series, our speakers will:

  • identify the questions your nonprofit should ask during these difficult times
  • provide guidance for your organization on partnership options and processes
  • share information on how to set yourself up in the best position if closure is unavoidable
  • review the steps involved in closing a nonprofit in Georgia and
  • consider potential issues around short-term “soft closings”
  • Part I: Mergers & Asset Sales Speakers: Brian Galison, Nelson Mullins & Erik Speakman, Speakman Management

    Part II: Insolvency & Bankruptcy Speaker: John Mills, Taylor English

    Part III: The Process of Dissolution Speaker: Robyn Miller, Pro Bono Partnership of Atlanta

    Posted on June 30, 2020

    As a nonprofit executive, there is no shortage of responsibilities that demand your immediate attention. While it may be difficult to put aside pressing tasks, good planning today can lead to greater efficiency tomorrow. Well-drafted policies help your nonprofit improve board and staff performance by setting clearly defined roles and responsibilities, provide sustainable structures for inevitable board and staff turnover, and avoid legal problems that can drain your organization’s limited resources. This article outlines what important policies your nonprofit should consider, and why.

    Posted on June 30, 2020

    As the effects of COVID-19 present financial challenges to nearly every nonprofit organization, some that have endowments may be wondering whether and how much your endowment funds can be used to keep your organization afloat. While a lot depends on the specifics of the endowment, this article is intended to provide an overview of some of the factors and risks nonprofits should consider before accessing, borrowing, or otherwise using funds from an endowment.

    Posted on June 29, 2020

    Updated on October 22, 2020

    Since the introduction of the Paycheck Protection Program (“PPP”) on March 27, 2020, the federal government has provided numerous updates, changes and clarifications to it. Below is a list of resources from PBPA which capture PPP updates most relevant to small Georgia nonprofits. The most recent resources are listed first.

     

    Simplified Forgiveness Forms and Requirements for Paycheck Protection Loans of $50,000 or Less

    Posted on October 22, 2020

     

    Considerations for Nonprofits with PPP Loans That Are Looking To Merge or Dissolve

    Posted on October 8, 2020

     

    Paycheck Protection Program – More Clarification on Loan Forgiveness

    Originally posted on August 28, 2020 and later updated

     

    The Latest on Loan Forgiveness under Paycheck Protection Program

    Originally posted on June 24, 2020 and later updated

     

    Appealing SBA Decisions on PPP Loan Eligibility and Forgiveness

    Originally posted on November 2, 2020

     

    Clarification on PPP’s Certification of Economic Necessity Requirement for Loans under $2 Million

    Posted on June 10, 2020

     

    Paycheck Protection Program Loan Applications – How-to-Calculate-Payroll-Costs

    Posted on April 27, 2020

     

    Additional Paycheck Protection Program and Economic Injury Disaster Funds

    Posted on April 23, 2020

     

    Webcast: Your CARES Act and SBA EIDL Questions Answered

    Posted on April 8, 2020

     

    COVID-19 Funding Options for Small Nonprofits

    Posted on April 8, 2020

     

    How to Get Loans Under The CARES Act: The Paycheck Protection Program

    Originally posted on March 27, 2020 and later updated

    Posted on June 25, 2020

    Eliminate racism, empower women, and promote peace, justice, freedom and dignity for all. That is the mission of YWCA of Greater Atlanta, which works to eliminate racism and empower women through three pillars: education and empowerment, advocacy and social justice, and health and safety.

    According to CEO Sharmen Gowens, the goal of YWCA of Greater Atlanta is to help people find their common humanity. She wants their work towards racial justice to be accessible within the Atlanta community and emphasizes that the organization can be a resource for both individuals and corporations in navigating the waters of combating racism.

    Through its Conversations program, YWCA of Greater Atlanta focuses on the intersection of race and gender by engaging participants in small-group discussions that illuminate the challenges faced in moving towards a more equitable community. These Conversations are meant to break down the barriers in discussing topics of race and allow participants to learn from those who have lived much different lives. Robyn Miller of Pro Bono Partnership of Atlanta has personally experienced the eye-opening conversations. By interacting with women from different walks of life and hearing personal accounts of racism, Robyn says, “I learned so much more than I ever expected through that one lunch conversation about race.”

    YWCA of Greater Atlanta emphasizes the importance of education and empowerment for young women through several programs including Teen Girls in Technology and its Early Learning Academy. Their work to eliminate barriers to health services for women in need includes the EncorePlus program which provides nearly 200 free mammograms a year. And the signature program of their advocacy work is The Georgia Women’s Policy Institute which has the goal of improving the lives of women and girls in Georgia.

    YWCA of Greater Atlanta has been a client of Pro Bono Partnership of Atlanta for over a decade and has worked with many different PBPA volunteer attorneys including Meredith Shaughnessy, Gregg Jacobson of King & Spalding, David Golden of Troutman Sanders, and Hannah Loo of Kilpatrick Townsend. Ms. Gowens describes the relationship as an asset and a gift. PBPA is proud help make possible YWCA of Greater Atlanta’s work towards making Atlanta a more equitable community.

    Posted on June 25, 2020

    Thank you to the 387 attorney volunteers (as of September 15) who gave nonprofit clients pro bono advice! We could not have done it without you.

    Click here to add your name to the list below.

    Abby Tyre
    Abe Kannof
    Abraham Llama
    Adam Fitzsimmons
    Adam Kaye
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    Adam Snyder
    Adam Solomon
    Adrienne Wimberly
    Ajay Jindia
    Alec Manzer
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    Alex Drummond
    Alex Holt
    Alex Lilly
    Alex McDonald
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    Alex Strang
    Alexander Scharyj
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    Amanda Witt
    Amber Charania
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    Amy Jensen
    Andie Lostocco
    Andrea Clark
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    Andy. Tuck
    Angela Hinton
    Angela Hsu
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    Angie Woo
    Anna Altizer Dix
    Anna Saraie
    Anna Stangle
    Anna Twardy
    Anne Gerry
    Annie Reese
    Anu Seam
    Ariel Fenster
    Arthur Gambill
    Ashley Chalmers
    Ashley Groome
    Ashley Halfman
    Ashley Klein
    Ashley Morgan West
    Ashley Thomas
    Ashwadha Manoharan
    Aubrey Gibson
    Audrey Brown
    Austin Alexander
    Ballard Yelton
    Ben Barkley
    Ben Russell
    Benjamin Fink
    Benjamin Vernon
    Bernadette Drankoski
    Beth Jones
    Bethany Barclay Adeniyi
    Betsy Burns
    Betsy Griswold
    Bill Piercy
    Bisi Adeyemo
    Bob Stevens
    Bobby Seifter
    Bonnie Burke
    Boris Gautier
    Brad Turner
    Branden Homen
    Brenda Holmes
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    Bruce Sarkisian
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    Elaine Tapp
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    Ellie Studdard
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    Emilee Terry
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    Emily Ward
    Emma Bellamy
    Eric Barton
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    Erica Svoboda
    Erik Speakman
    Erin Doyle
    Esther Ono
    Ethan Picone
    Evelyn Teague
    Felix Faerber
    Forrest Neal
    Gabrielle Gollomp
    Gail Gunnells
    Gentry Mander
    George Akers
    Gina Vollmer
    Glenn Lyon
    Grace Goodheart
    Gracie Smith
    Greyson Lambert
    Guanming Fang Ray
    Guinevere Christmann
    Halli Cohn
    Haniyah Miller
    Hannah Basta
    Hannah Coleman
    Hannah Hale
    Hannah Hope
    Heather Horan
    Heather Howdeshell
    Heba Alhassan
    Henry Bailey
    Hill Jeffries
    Hunter Carpenter
    Hunter Raines
    Isaiah Shelton
    Ivor Longo
    J. Micah Dickie
    Jack Stephens
    Jaclyn Lee
    Jacob Campbell
    Jade Gilstrap
    James (Jim) Johnson (Sutherland)
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    Jamie Graves
    Jamie Konn
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    Jana Korhonen
    Jared Brandman
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    Jasmine Cobbs
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    Jason Bernstein
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    Jason Esteves
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    Jean Abreu
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    Jeanene Jobst
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    Jenae Moxie
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    Jill Termini
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    Jim Jordan
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    Joanna Sutton
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    John Hays
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    John Thomson
    Jonathan Hurt
    Jonathan Link
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    Joseph Costyn
    Joseph Wallace
    Josh Benson
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    Joycelyn Curry
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    Justine Park
    Kaela Palmiter
    Kaileigh Fagan
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    Kara Ong
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    Kristin Ray
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    Kroopa Desai
    Krysten McLarty
    Kwame Benjamin
    Lael Bellamy
    Lanchi Bombalier
    Larry Kunin
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    Logan Kirkes
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    Lorie Mason
    Lou Barbieri
    Lynn Wilson
    M. MacRae Robinson
    Mack Emerson
    Mack Watson
    Madeline Morgan
    Madison Leigh Burdick
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    Mari Myer
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    Mario Bolanos
    Marion Tilson
    Maritza Knight Winfunke
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    Marty Heller
    Mary Benton
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    Mary Grace Gallagher
    Matt Maguire
    Matt San Roman
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    Matthew Morrison
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    Mike Lee
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    Mollie Davis
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    Nikola Malcolm
    Nouha Zaabab
    Patrick Baldwin
    Patrick Corley
    Patrick Coyle
    Patrick Seamens
    Patrick Silloway
    Paul Beshears
    Paul Kaplan
    Paul Napolitano
    Paula Altman
    PrimaryV Volunteer
    Puja Vadodaria
    R. Joseph Burby, IV
    R. Lee Mann III
    Rachel Fox Weitz
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    Rayja Fowler
    Raymond Tran
    Rebecca Lee
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    Reid Pearlman
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    Rich Cicchillo
    Richard Kruse
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    Rob Ellis
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    Robyn Miller
    Roma Amin
    Roy Wyman
    Russell Love
    Ryan Schneider
    Ryan Swindall
    Rylee Pinter
    Sakinah Jones
    Samer Roshdy
    Samuel Reilly
    Sara Barnhart
    Sarah Beth Barnes
    Sarah Parker
    Sarah Parker (Warner Media)
    Sarah Wickson
    Saskia Olzcak
    Scott Edwards
    Seth Buchwald
    Seth Webster
    Shannon Cox
    Shawn Chang
    Shola Omojokun
    Sidney Welch
    Sireesha Ghanta
    Skipper StipeMaas
    Sloane Kyrazis
    Soojin Yoon
    Spencer Brown
    Stacy Ingram
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    Stephanie Aferiat
    Stephen McCullers
    Steve Cummings
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    Stewart Banner
    Stewart Bohan
    Stuart Baesel
    Stuart Neiman
    Suhail Seth
    Summer Goff
    SunJung Lee
    Supervising Volunteer
    Susan Bergethon
    Susanna Bramlett
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    Tanisha Pinkins
    Taylor Armstrong
    Ted Boehm
    Ted Solley
    Terry Carroll
    Tessa Deardorff
    Theresa Clark
    Thomas Federico
    Thomas Kesler
    Thomas Ryan
    Thomas Spillman
    Tieranny Cutter
    Todd Grice
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    Todd Williams
    Tom Christopher
    Tracie Maurer
    Tressa Copenhaver
    Umarah Ali
    Val Rusk
    Vaughn Powell
    Veronica Davis
    Victor Haley
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    Virginia Carron
    W.C. Garth Snider
    Warren Smith
    Waylon Bryson
    Wayne Bradley
    Wei Zhou
    Wendy Godfrey
    Will Downs
    Will Gaines
    William Ponder
    William Sparkman
    Y. Leon Lin
    Yendelela Holston
    Zeke Van Keuren

    Posted on June 25, 2020

    Since January 1, 250 attorneys have volunteered for new matters for our nonprofit clients! Click here for a list of individuals who have volunteered so far this year.

    To: Veronica Davis, AT&T and Brian Holmes and Crystal Genteman, Kilpatrick Townsend
    From: Georgia Center for Youth Excellence

    I would like to personally thank you all for the assistance you provided my organization with the Paycheck Protection Program dilemma. We were at a loss on how to move forward with our problem and all of you brought clarity to this complex situation. We truly appreciate your efforts and taking the time to resolve this matter.

    To: Robert Camp, CR Bridge BioPartners
    From: Jackson County Habitat for Humanity

    As the new Executive Director at Jackson County Habitat for Humanity, I am especially grateful for the pro bono assistance we receive on an ongoing basis through Pro Bono Partnership of Atlanta. I don’t see how we can operate without this kind of support!

    As a nonprofit, Jackson County Habitat for Humanity relies on the generosity of the community to support our mission in so many ways. Your work has been invaluable to our ultimate success.

    To: Zeke Van Keuran, Southern Health Lawyers
    From: Planned PEThood Georgia

    Thank you so much for helping us with this issue. I learned a lot about the Families First Coronavirus Response Act and really appreciate you taking the time to counsel us.

    To: Darcy White and Nouha Zaab, Jones Day
    From: The Environmental Education Alliance, Inc.

    Thank you so much for taking time out of your busy day to help us with the legal assessment yesterday. Your expertise, patience, and advice is greatly appreciated. We are looking forward to working through the different action items we identified with the team at PBPA.

    To: Kroopa Desai, Morris, Manning & Martin
    From: HOPE (Helping Other People Be Empowered)

    Thank you for the awesome week. I appreciate your patience and thorough assistance. You went above and beyond. I truly loved working with you! Enjoy this day and be safe.