Category: Federal Oversight
Schedule B Disclosure Cases Head to the Supreme Court – Is Donor Privacy Threatened?
The question may be answered this year as a significant donor privacy case will be going before the United States Supreme Court. On January 8th, 2021, the Court granted a writ for certiorari for the Ninth Circuit Court of Appeals decisions in … read more
Nonprofits and the “March to Save America”– Lessons for Responsible Nonprofits
On January 6, 2021, a conspiracy theory-fueled rally turned into an armed insurrection at the United States Capitol. There are many lessons we can learn from what happened, but in this article, I focus on a narrow lesson for the nonprofit community. … read more
What is the Difference between a Church and a Religious Organization?
The legal line of demarcation between a church[1] and a religious or faith-based organization is not always clear. However, the distinction is important, as churches are exempt from certain legal requirements that otherwise may broadly apply to religious organizations. Due to Constitutional … read more
Charities with Large Endowments May Face Government and Public Scrutiny for Taking PPP Loans
Many charities are facing criticism for laying off workers and cutting salaries when they have substantial financial reserves in endowments. A second wave of criticism may occur if these charities have taken government subsidized Paycheck Protection Program loans (PPP loans) that are … read more
What the CARES Act Means for Faith-Based Organizations
BLUF – Faith-based organizations are eligible to participate in PPP/EIDL with no infringement on their ability to exercise their religion. INTRODUCTION As the Small Business Administration (SBA) and the Department of the Treasury continue to roll out additional guidance on the emergency … read more
The CARES Act – Affiliation Rules for Nonprofits and Faith Based Organizations
BLUF –Secular nonprofits are subject to standard SBA affiliation rules under 13 CFR 121.301(f); faith-based organizations are largely exempt from those rules. INTRODUCTION As the Small Business Administration (SBA) and the Department of the Treasury roll out their emergency relief programs … read more
Nonprofit “Parking Lot” Tax Is Repealed
On December 20, 2019, President Trump signed into law an appropriations bill that, among other things, repealed the highly criticized “parking lot tax” enacted as part of The Tax Cuts and Jobs Act of 2017. Effective January 1, 2018, a new section … read more
New Regular Rate of Pay Rule Takes Effect January 15, 2020
On December 12, 2019, the U.S. Department of Labor (DOL) announced a Final Rule that clarifies and updates the regulations under the federal Fair Labor Standards Act regarding the “regular rate of pay.” The Rule clarifies which perks and benefits must be … read more
