March 12, 2019

Reimbursing Employees for Work-Related Use of Personal Devices: It’s the Law!

Must employers reimburse their employees for work-related expenses, like cell phones and laptops used for work calls and projects?  Illinois recently joined the growing state trend, requiring employers to reimburse expenses incurred by employees within the scope of their employment.  As a result, many nonprofits need to revisit and update current reimbursement policies and communicate these changes to employees to mitigate against unexpected liability in this area.  Additional employment law aspects make legal compliance even more compelling.   

Employment
February 20, 2019

Loving Thy Neighbor: Tax-Compliant Benevolence

Does your house of worship financially help those in need?  Commonly known as “benevolence,” this charitable assistance arises from age-old religious concepts and carries significant modern-day tax compliance implications.  Not only should such religious organizations maintain benevolence policies, but they also need to follow through with related communications, financial controls, and other safeguards.

Governance/Religious Organizations
February 12, 2019

Freedom Path Revisited: Crashing on the Shoals of Standing

Freedom Path’s journey toward Section 501(c)(4) tax-exempt recognition met another roadblock last month. The federal Fifth Circuit Court of Appeals rejected Freedom Path’s challenge to the IRS’s constitutionally dubious “facts and circumstances test” for determining whether educational issue advocacy on a variety of public policy issues crosses the line into excessive political campaign advocacy. Freedom Path has sought to invalidate the IRS’s Revenue Ruling 2004-06 regarding politically-tinged speech on grounds of vagueness, subjective evaluation of an organization’s communications, impermissible free speech deterrence, and illegal viewpoint discrimination by the IRS.  While such arguments seem compelling, the Fifth Circuit instead focused on the preliminary technical “standing” question.

Nonprofit Corporate Law

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