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Exculpation
May nonprofits limit individual liability of their officers and directors? Learn about exculpation as a risk-mitigation tool and related legal developments.
Personal Security as Fringe Benefit
When and how should nonprofit leaders provide personal security for employees? May personal security expenses qualify as a non-taxable fringe benefit treatment?
Rolling Back the Salary Threshold Increase
The DOL salary threshold increase is invalidated nationwide thanks to a November 2024 Texas court ruling. Learn about FLSA white-collar exemption litigation.
Disclosing Compensation
Must employers disclose compensation details during the hiring process? Effective January 2025, Illinois' Equal Pay Act amendments warrant certain disclosures.
Mandatory Fundraising Disclosures
What information must be disclosed when soliciting contributions? Learn how nonprofits can comply with state regulated mandatory fundraising disclosures.
Minnesota: Employer Alert
How do Minnesota nonprofit employers register a paid leave only account and complete wage reporting with the Minnesota Unemployment Insurance Program?
Exempt Salary Threshold Update
How does Mayfield v. U.S. Department of Labor inform nonprofit employer best practices regarding the FLSA exempt salary threshold increases?
Answering Your Overtime Questions - ECFA Publication
Attorney Sally Wagenmaker recently contributed to the Evangelical Council for Financial Accountability's e-book on “Answering Your Overtime Questions."
Unique Expressions of Churches - Presentation
What does it mean to be a religious organization under federal tax exemption law? Attorneys Jonathan Hwang and Meaghan Falkanger address the legal aspects.
Updated FAQs – COVID-19 PPP and EIDL Loans for Churches and Other Nonprofits
Election Year Dos and Don'ts
To what extent may Section 501(c)(3) nonprofits engage in political advocacy? Which activities are viewed as legally prohibited or permissible by the IRS?
Integrating Sex Offenders Responsibly
How can churches balance the desire to integrate sex offenders, within worship and other activities, considering legal and risk mitigation concerns?
Exempt Salary Thresholds: Pivotal Court Ruling
The State of Texas isn’t bound by the DOL’s exempt salary threshold increase, per a new court ruling. Is that a bellwether for other employers too?
Pre-Tax Educational Benefits
Should nonprofits offer pre-tax educational benefits to employees? What conditions apply the Internal Revenue Code, and what are the best options?
Illinois: New DEI Disclosures
Effective January 1, 2025, the newly amended Illinois Not-For-Profit Act requires new public DEI disclosures of officers and directors for certain nonprofits.
Mandatory Reporting - Webinar
Evangelical Council for Abuse Prevention's webinar addresses mandatory reporting, clergy-penitent privilege, and communications related to child abuse issues.
Chicago: Paid Sick and Other Leave Update
Effective July 1, 2024, the vast majority of employees working in Chicago will be covered under the new Paid Leave and Paid Sick and Safe Leave Ordinance.
Property Tax Exemption - Webinar
What is legally required for property tax exemption under Illinois law? Is 501(c)(3) status enough? Avoid common pitfalls and learn more through this webinar.
Employee vs. Independent Contractor
How should a nonprofit employer properly classify a worker as an employee versus an independent contractor? What does the Department of Labor say?
Handling Threats and Disturbances
How should nonprofit and religious leaders respond to security threats and disturbances? What is legally permissible, appropriate, and will mitigate liability?
Buettner Ruling: Section 501(c)(3) and Title IX
Buettner Ruling: 501(c)(3) tax-exempt status does not constitute receipt of federal financial assistance for purposes of Title IX applicability.
Now Press “Record” - or Not?
To what extent are nonprofits able to legally record meetings and other activities while mitigating any associated risks in today's virtual world?
Video Camera Footage
How long should nonprofits retain security and other video recordings? Key considerations inform policy and exceptions, such as litigation holds.
Aegis for Dreams: Lessons from IRS’s Denial of Historical Filmmaking Nonprofit’s Section 501(c)(3) Application
Exempt Salary Thresholds
Salary thresholds for the “white-collar” and the ‘highly compensated” employee exemption will soon increase, as a result of the U.S. Department of Labor ruling.
Purpose and Process Matter: Lessons from Litigation
How and when should nonprofits pursue major corporate changes? Learn how to avoid litigation pitfalls in nonprofit mergers from a recent court case.
A Sanctuary Secured: 7 Essential Steps
How should church leaders navigate worship facility safety and security? Our blog series is aimed a equipping religious organizations with safety resources.
501(c)(3) Status = Title IX Financial Assistance?
The Fourth Circuit’s pending Buettner case addresses whether 501(c)(3) tax-exempt status alone equates to Title IX’s definition of financial assistance.
Keeping Church Safe
How can ministry leaders best promote safety and address security concerns in light of increased hostility and violence at religious gatherings?
Transgender Access Policies for Nonprofits: Legal Requirements and General Considerations
Arbitration Employment Clauses
Should nonprofit employers include mandatory arbitration clauses in employee agreements or use ADR agreements more generally? Are they legally enforceable?
Faith’s Law: Sexual Misconduct in Schools
Faith’s Law squarely addresses educator sexual misconduct of K-12 students in school environments. How do Illinois schools comply with resulting obligations?
International Grantmaking with DAFs
Donor-advised funds are one of the most popular philanthropic vehicles in the United States. How will IRS proposed regulations further shape their use?
Chicago’s Paid Leave Ordinance on Hold
On Hold: Chicago's new Paid Leave and Paid Sick and Safe Leave's effective date is delayed to July 1, 2024, pending an amended ordinance release.
Increasing FLSA Exempt Salary Thresholds
Will the salary threshold for the white-collar exemption be increasing soon? The U.S. Department of Labor issued a proposed rule aimed at doing so.
Employment Law Alert
Thus far, 2023 has proved a banner year for new employment-related legal developments. What do churches and other nonprofits now need to consider?
Undue Hardship Legal Developments
Legal developments strengthen employees’ religious and pregnancy-related rights and shape “undue hardship” considerations. How should employers respond?
Guardrails Against Grooming
Tragically, grooming of children happens. The nonprofit sector is not free from these harmful tactics, aimed at eventually causing sexual harm.
IRS Public Inspection Requirements for Charities
May nonprofits keep their records private from the general public? Yes and no. Disclosure of IRS Form 990s and Form 1023 is often required, though not always.
Employer Alert: Stericycle’s Impact on Non-Unionized Workplaces
The National Labor Relations Board recently issued a far-reaching decision in Stericycle, Inc. which provides an updated legal standard for employees.
Nonprofit Garnishment FAQs
It is estimated that 7% of individuals in the U.S. are subject to a wage garnishment. What should nonprofit employers do upon receipt of such notice?
Employers’ Religious Beliefs and SOGI
The Braidwood appellate ruling clarifies tensions between employment discrimination laws and religious freedom protections for private employers under RFRA.
2023 US Data Privacy Laws Impact Nonprofits
Nonprofits are advised to be especially attentive to emerging data privacy requirements. Six states adopted comprehensive data privacy laws in 2023.
Napa Legal’s Faith & Freedom Index
How "friendly" are U.S. jurisdictions to nonprofits? Napa Legal's Faith & Freedom Index scores states on religious freedom and regulatory freedom aspects.