Shelley Friedland
2023 Inflation Adjustments and FEC Contribution Limits
During the past several months, the Federal Election Commission (FEC) and IRS each announced inflation-adjusted limits and other rates that went into effect on January 1. The FEC released updated contribution limits for the 2023-2024…
Recent and New Laws for DC Employers to Note Going into 2023
As the year comes to a close, DC employers should make sure they are complying with several new employment laws that went into effect in 2022 or that will become effective in 2023. Limitations on…
Election Season Reminder
DC law requires all employers to give requesting employees at least two hours of paid leave to vote in person if the employee would have been scheduled to work during the time that leave is…
New California Legislation Regulates Charitable Fundraising Platforms
Charitable fundraising platforms such as Donorbox, Indiegogo, Fundly, and GoFundMe Charity provide a potential source of funds for exempt organizations. However, these platforms generally are not subject to the same level of regulatory oversight as…
Public Comment Period Opens for Changes to Foreign Agents Registration Act (FARA) Regulations
The National Security Division of the Department of Justice (DOJ) is seeking public comment about potential “clarifying” and “modernizing” changes to the regulations implementing the Foreign Agents Registration Act (FARA), presenting an opportunity for those…
Act Now to Provide Final COBRA Premium Subsidy Expiration Notices
As discussed in our April 28, 2021 blog post concerning COBRA (and state mini-COBRA) premium subsidies under the American Rescue Plan Act of 2021, employers and plan administrators are required to notify employees and former…
Employers Must Act Quickly to Comply with COBRA Premium Subsidies under the American Rescue Plan Act of 2021
As part of the recently passed American Rescue Plan Act of 2021 (ARPA), many employees who have lost their jobs or whose hours have been reduced may be eligible for a 100 percent health insurance…
FEC Contribution Limits 2021-2022
The Federal Election Commission (FEC) has released updated contribution limits for the 2021-2022 campaign cycle. Certain of these campaign contribution limits are indexed every odd-numbered year for inflation. The limit on what an individual may…
2021 Inflation Adjustments
The IRS has announced inflation-adjusted rates and limits for 2021, some of which have changed since 2020. Low Cost Article The unrelated business income of certain tax-exempt organizations does not include proceeds from the distribution…
Updated Paycheck Protection Program: What it Means for Nonprofits
In the Economic Aid to Hard-Hit Small Businesses, Nonprofits and Venues Act (“Economic Aid Act”), included in the omnibus appropriations bill signed into law on December 27, 2020, Congress extended and modified the existing Paycheck…
COVID-19 Resource: Nonprofit Board Action Without In-Person Meetings
As nonprofit boards navigate the COVID-19 crisis, it’s vital to understand how your organization’s board can continue to make important decisions without meeting in person. The laws in most states allow board meetings to be…
DC Council Updates Emergency Leave Requirements
DC Council Updates Emergency Leave Requirements The DC Council has passed and DC Mayor Bowser has signed into law DC Act 23-328, emergency legislation that combines into one act and extends numerous earlier emergency laws…
New SBA Guidance on the PPP Certification
The SBA this morning published a new frequently asked question (FAQ) about how the agency will review the required good-faith certification concerning the necessity of a loan request under the Paycheck Protection Program (PPP). Importantly,…
990 and Other Filing Deadlines Extended to July 15
Ordinarily, organizations are required to file the Form 990 on the 15th day of the 5th month following the end of their fiscal year. For tax-exempt organizations that operate on a fiscal year ending December…
SBA Extends “Safe Harbor” for PPP Loan Repayment
The SBA last night published a new frequently asked question (FAQ) on the Paycheck Protection Program (PPP), extending the safe harbor period to repay a PPP loan by one week, to May 14, 2020. This…
SBA Guidance Addresses When a PPP Loan is “Necessary” and Announces Special Review of Loans Exceeding $2 Million
Since our last update on the Paycheck Protection Program (PPP), the Small Business Administration (SBA) has published additional guidance about the PPP that may be of interest to those 501(c)(3) organizations who are considering applying…
New DC Paid Sick Leave Requirements and DOL FFCRA Corrections
On April 10, 2020, the D.C. Mayor signed emergency legislation, effective through July 9, 2020, which requires employers with between 50 and 499 employees to provide additional paid sick leave to their DC employees for…
FFCRA Updates and Clarifications from the DOL and IRS
In changes to its Frequently Asked Questions (FAQs) issued last week as well as in temporary regulations issued on April 1, 2020, the U.S. Department of Labor (DOL) has continued to update, revise, and clarify…
Key Takeaways from SBA Issuances on Paycheck Protection Program
Since we published last Wednesday’s blog post summarizing the Paycheck Protection Program (PPP) and other COVID-19 relief programs made available under the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), the Small Business Administration…