In COVID time, the world continues to spin at a lightning-fast pace. Workers across the country are increasingly facing employers’ demands to get a COVID shot or to lose their jobs. A host of issues accompanies such requirement - public policy, legal, moral, religious, health, and political – and such issues can be highly divisive. On the religious aspects, two important developments occurred this week. First, the Equal Employment Opportunity Commission (“EEOC”) issued updated guidance addressing key aspects of religious exemptions. Second, with respect to Illinois workplaces, the Illinois state legislature moved swiftly to sharply curtail religious right of conscience protections – with the Governor’s expected approval to follow.
When nonprofit leaders think about engaging in political campaign activities, it is crucial to get taxonomy right in terms of the prospective organization’s development. That’s not only “tax”-onomy – relating to tax-exemption considerations, but also taxonomy in a broader categorical sense – correctly identifying potential politically-involved entities, their corporate structures, reporting obligations, and purposes.
Imagine a newly formed nonprofit is organized to help end poverty internationally. The foundation’s board aims to accomplish its charitable purpose in many different ways, including funding local organizations in foreign countries. The grant-related tax concept of “expenditure responsibility” is vital if the new organization is a private nonoperating foundation, and it is also quite helpful for other Section 501(c)(3) organizations.