July 22, 2020

COVID-19 at Work: Symptoms, Contact, Disclosures, What Else?

What happens when an employee reports COVID-19 symptoms or close contact with another person who has tested positive for COVID-19? Upon receipt of such information, employers must be mindful of their dual obligations: (1) to protect the confidentiality of the employee’s sensitive medical information, and (2) to take reasonable measures to protect all employees’ safety and care, including making careful disclosures. While these obligations may exist in some tension, employers can properly navigate both duties. Here’s how.

Employment/Governance
July 21, 2020

Registered Agents: The Basics

​A nonprofit organization that incorporates or registers to conduct business in a particular state is required to have and continuously maintain a registered agent with a physical address, or registered office, located within such state. What does a registered agent actually do? Who should serve as registered agent? This article provides the basic information every nonprofit should know about this necessary role, in response to these questions.

Governance
July 20, 2020

Freedom Path's Continued Journey: Challenging the IRS' Dubious "Facts and Circumstances" Political Test

When is a tax-exempt organization too political? Freedom Path is a nonprofit that has repeatedly sought to challenge the IRS’ multi-factor “facts and circumstances” test for deciding that question, particularly with respect to politically oriented educational issue advocacy. Throughout varying court challenges, Freedom Path has asserted that it is properly organized as a Section 501(c)(4) social welfare organization and entitled to engage in constitutional free speech activities that do not cross over the political line for such tax-exempt status. The IRS, on the other hand, has rejected such argument per its Revenue Ruling 2004-6, and has won so far. Who is right? Does IRS Revenue Ruling 2004-6 pass constitutional muster?

Tax Exemption

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