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.

Tax

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Posted on May 21, 2019

As a Georgia nonprofit: (a) do we pay sales tax on items we buy? (b) do we have to charge sales tax on items we sell? and (c) do we have to charge sales tax on fundraising activities including admissions to our galas, golf tournaments, and fun runs?

Much of the time, the answer is yes! Nonprofits in Georgia are not automatically exempt from sales tax.

During this presentation, our speakers will:

– Provide an overview of sales taxes and use taxes in Georgia;
– Explain how sales tax is collected and remitted in Georgia;
– Describe the structure of exemptions to sales tax and some limited exemptions; and
– Discuss whether sales tax must be collected when conducting various fundraising activities.

View the webcast here.

Posted on March 25, 2019

The Georgia Department of Revenue issued two notices on March 1, 2019 updating its previous policy bulletins regarding sales tax exemptions involving certain 501(c)(3) organizations. These notices update Policy Bulletins SUT-2017-04 (PDF) and SUT-2017-02 (PDF).

Posted on February 6, 2019

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 January 19, 2019

If you are providing parking to your employees on your own property, on leased property, or on a nearby parking lot, or if you are providing MARTA passes to employees, whether you are paying directly for these benefits or providing them through a pre-tax deduction to your employees’ pay, there may be tax implications for your organization under the Tax Cuts and Jobs Act. This article will provide you with information about the potential tax implications for nonprofits that provide these benefits to their employees, and includes updated information from the IRS on this subject.

Posted on December 18, 2018

Many small nonprofits have close ties to separate for-profit corporations.

– Does a for-profit provide a lot of your 501(c)(3)’s support?
– Was your 501(c)(3) public charity started by a for-profit entity that does similar or connected work to your 501(c)(3)?
– Do you share clients or refer clients to one another?

These scenarios, plus others, may risk the 501(c)(3)’s public charity and tax-exempt status if not closely evaluated. During this webcast, our speaker will discuss these risks and how to manage them.

Speaker: Robyn Miller, Senior Tax/Corporate Counsel at Pro Bono Partnership of Atlanta

Click here to view the webcast.

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 October 11, 2018

Nonprofit organizations that hold fundraisers or sell merchandise must be cognizant of sales tax collection obligations. Many nonprofit organizations think that they are not obligated to collect sales tax. Perhaps they believe that they are not required to collect tax because they do not routinely sell products or tickets. Some organizations think that their exemption from federal income tax extends to sales tax. But nonprofit organizations, with a few exceptions, are required to collect sales tax (and required to pay sales tax on purchases). This article provides guidance to nonprofits on their sales tax obligations regarding gala ticket and silent auction sales.

Posted on December 22, 2017

There were many proposals in the House and Senate tax reform bills that could have affected small §501(c)(3) nonprofit clients, and now that the dust has cleared and the bill has become law, here are the main changes that could affect Pro Bono Partnership of Atlanta clients.

Posted on December 21, 2017

As a Georgia nonprofit, do we pay sales tax on items we buy and do we have to charge sales tax on items we sell? Much of the time, the answer is Yes! Nonprofits in Georgia are not automatically exempt from sales tax.

During this webcast, our speakers will:
– Provide an overview of sales taxes and use taxes in Georgia;
– Explain how sales tax is collected and remitted in Georgia;
– Describe the structure of exemptions to sales tax;
– Describe items for which nonprofits must collect and remit sales tax; and
– Explain some of the limited exemptions to sales tax for nonprofits

Presenters: Mace Gunter, Delta Air Lines and Robyn Miller, PBPA Corporate/Tax Counsel

Click here to view the webcast.

Posted on December 19, 2017

Thrift shops are a popular way for nonprofit organizations to earn extra income. Whether your nonprofit is about to open the doors to your new thrift shop or you have been running one for years, this article raises some of the legal issues to consider.