Shelley Friedland

The CARES Act Offers Relief for Nonprofit Organizations

The Coronavirus Aid, Relief, and Economic Security Act (CARES Act), signed into law on Friday, offers several opportunities for nonprofit organizations to obtain financial relief in the face of the COVID-19 crisis, particularly relief intended…

Key Components of the Families First Coronavirus Response Act Applicable to Employers

On Wednesday night, President Trump signed into law the Families First Coronavirus Response Act. Effective April 2, 2020 (15 days after enacted) and set to sunset on December 31, 2020, the law enacts new provisions…

Navigating Classification Issues in 2020

U.S. Department of Labor Final Rule on Overtime Eligibility As a result of a final U.S. Department of Labor (DOL) rule, effective January 1, 2020, for employees to be considered executive, administrative, or professional employees…

10 Tips When A 501(c)(3) Employee Runs for Office

2020 is finally here, and the campaign season is heating up. Many of our clients serve the public good and seek to make change in their communities. Therefore, it makes sense that from time to…

DC Paid Family Leave Starts This Year

As 2020 dawns, Washington, DC employers should continue preparing for the implementation of the District’s new Paid Family Leave program. Employers began paying taxes in 2019 to fund the program, and eligible employees will be…

New Tax Year Eliminates Nonprofit Transportation Tax, Simplifies Foundation Excise Tax

2017’s Taxpayer First Act created new burdens for nonprofit organizations that provide qualified transportation benefits to their employees. These new burdens have mercifully been eliminated as part of the federal government spending legislation that was…

2020 Inflation Adjustments

The IRS has announced new, inflation-adjusted rates and limits for 2020. Low Cost Article The unrelated business income of certain tax-exempt organizations does not include proceeds from the distribution of “low cost articles” related to…

501(c)(3)s May Be Able To Weigh In On Impeachment

With a formal impeachment inquiry now under way in the House of Representatives, many nonprofits are wondering if they can call for impeachment, and/or conviction in the Senate. For a 501(c)(3) organization, the key question…

FEC Seeks Comments on Proposed Change to the Definition of Contribution

This summer, the Federal Election Commission (FEC) noticed a rulemaking petition that, if adopted, would amend the regulatory definition of “contribution” to include certain “valuable information.” This “valuable information” would be defined as information that:…

Get Your Business Ready – D.C. Paid Family Leave Law Implementation Begins

In February of 2017, D.C. joined seven other states in implementing a Paid Family Leave program when it passed the Universal Paid Leave Amendment Act. As one of the most progressive paid leave laws in…

DC Removes Affirmation Letter Requirement from Exemption Renewal Process

The District of Columbia Office of Tax and Revenue (OTR) has reversed a burdensome plan that would have required many nonprofits operating in D.C. to get an updated confirmation of their federal tax-exempt status from…

U.S. Department of Labor’s New Proposed Rule on Overtime

The U.S. Department of Labor announced in March its new proposed rule to expand overtime eligibility to 1.1 million American workers. The proposal would update the regulations governing which “white collar” workers are entitled to…

FEC Contribution Limits 2019-2020

The Federal Election Commission (FEC) has released updated contribution limits for the 2019-2020 campaign cycle. Certain of these campaign contribution limits are indexed every odd-numbered year for inflation. The limit on what an individual may…

2019 Inflation Adjustments

The IRS has announced new, inflation-adjusted rates and limits for 2019. Low Cost Article The unrelated business income of certain tax-exempt organizations does not include proceeds from the distribution of “low cost articles” related to…