Articles & Alerts

The Federal Election Commission has adjusted some of the individual and PAC contribution limits for the 2025-2026 election cycle.

On January 20 and 21, 2025, President Trump issued several executive orders (“EOs” that significantly impact diversity, equity, inclusion, and accessibility (“DEI” and “DEIA”) programs and initiatives. These executive orders represent a significant shift in federal policy regarding DEI programs. While many of these executive orders are directed at the Federal government workforce, this client alert focuses on two...

The ongoing legal saga in the federal courts surrounding the Corporate Transparency Act (CTA) (31 U.S.C. § 5336) has reversed course, yet again.  

On December 23, 2024, the United States Court of Appeals for the Fifth Circuit granted the government’s emergency motion for a temporary stay of a district court’s order and nationwide injunction against the Corporate Transparency Act (CTA) and its corresponding Beneficial Ownership Information (BOI) Reporting Rule.

Following a Texas federal district court’s issuance of a nationwide injunction temporarily halting enforcement of the Corporate Transparency Act (“CTA”), the U.S. government has filed an appeal with the U.S. Court of Appeals for the Fifth Circuit, challenging the district court’s findings (found

On December 3, 2024, the U.S. District Court for the Eastern District of Texas, Texas Top Cop Shop, Inc. v. Merrick Garland (Civil Action No. 4:24-CV-478), issued a memorandum opinion and order granting a nationwide preliminary...

In 2021, Congress passed the Corporate Transparency Act (“CTA”), creating a beneficial ownership information reporting requirement for corporations. The CTA is largely intended to create more transparency around smaller private companies, which previously had fewer disclosure requirements than publicly traded companies. The CTA requires corporate entities to disclose all beneficial owners to the Financial Crimes...

Earlier this year, the U.S. Department of Labor (“DOL”) issued a final rule modifying the standard for determining whether employees qualify for several key exemptions to the overtime pay requirements set by the Fair Labor Standards Act (“FLSA”).

On March 1, 2024, the U.S. District Court for the Northern District of Alabama in National Small Business United et al.  v. Janet Yellen et. al., Case No. 5:22-cv-1448-LCB,  held the Corporate Transparency Act (the “CTA”) to be unconstitutional. In this surprising decision, U.S. District Court Judge Liles C. Burke ruled “The CTA is unconstitutional because it cannot be justified as exercise of Congress’...

The U.S. data privacy regulatory framework is complex and is becoming more so with each passing day. On July 18, 2023, Oregon became the eleventh state to enact comprehensive privacy legislation, joining five other states (Iowa, Indiana, Montana, Tennessee, and Texas) that have passed “comprehensive” privacy legislation this year.

Data breaches have become a commonplace occurrence. Nearly every business, including nonprofits , collects, stores and uses personal information (PI) that is valuable to bad actors. All organizations store and process PI about their employees. Many nonprofit organizations store and process PI about their donors and volunteers. Bad actors can cause financial harm to the individuals whose PI is stolen.

The Federal Election Commission has adjusted some of the individual and PAC contribution limits for the 2023-2024 election cycle.

The amount that individuals and non-multicandidate PACs can give to federal candidates has been increased by $400 to $3,300 per election to each federal candidate. Since primary and general election contests are viewed as separate “elections,” an individual or a...

On January 9, the United States Supreme Court declined to hear an appeal claiming that Montgomery County illegally enforced a land use regulation that prevented a Christian group from constructing a 2000-seat religious facility in Burtonsville, Maryland. The case, Canaan Christian Church, et al. v. Montgomery County, Md, et al., was originally filed in the U.S. District Court for the District of Maryland in...

The law provides professional and industry associations the ability to serve as a forum for cooperation among competitors where that cooperation benefits the public. But associations need to be very careful in structuring the form and nature of their cooperative efforts. Antitrust regulators and private plaintiffs have not hesitated to step in and challenge the actions of associations, when association activities are...

U.S. trade and professional organizations periodically encounter inquiries from foreign nationals looking for support for a visa application for the United States.  The individual is invariably asking for the organization to provide them with a “recommendation” or “opinion” letter to support their O-1 visa application.  The inquiry usually raises multiple questions for the organization -- Are we required to provide the...

Originally published by ASAE here

The Federal Election Commission’s “prior approval rule” limits an association’s ability to solicit contributions from employees of its corporate members. Associations seeking to grow their federal PACs need...

A new Maryland law, which will go into effect on July 1, 2022, requires all organizations that pay lobbyists at least $500 in compensation to file reports on a semiannual basis disclosing contributions to candidates for Governor, Lt. Governor, Attorney General, Controller and Members of the General Assembly.  Reports must be filed even if no political contributions are made during a six-month reporting period (November...

Many states prohibit lobbyists from receiving contingent fees, and those bans can be broader than they appear. Here’s a look at scenarios that could run afoul of state restrictions, as well as some precautions your association can take when hiring a lobbying firm.

The Offer of Employment letter serves many purposes. The letter must enhance the applicant’s interest in the opportunity and protect the employer against claims that it misrepresented the employment opportunity.

In addition to being great resources for individuals and organizations within a profession, job boards can also be a good source of non-dues revenue to the association. However, the IRS has re-affirmed non-dues revenue from a job board can be taxable as unrelated business income even if designated as a royalty.

Just when some groups are feeling it is reasonably safe and practical to resume in-person meetings, the arrival of the Delta, Omicron and other variants likely to follow has greatly complicated meeting safety and risk management challenges.  Like the super spreader conferences that heralded the beginning of the pandemic in early 2020, last week there was widespread news that an attendee at a recent 3-day Anime...

In Americans for Prosperity Foundation vs. Bonta, two tax-exempt charities recently prevailed in their decade long fight to protect the identities of their major donors from state disclosure requirements. At issue was the requirement for nonprofits who want to engage in fundraising to provide California with...

The COVID-19 pandemic has wreaked havoc on many sectors of the US economy.  The hospitality industry has been particularly hard hit, causing many hotels and other conference venues to seek bankruptcy protection.  Such bankruptcy filings can create considerable problems for organizations with conferences and events scheduled at these venues, many of which must be booked and planned years in advance.  Therefore,...

The majority of nonprofit and association employers moved their employees from the office to working from home at the beginning of the pandemic.  It was for safety purposes and only expected to last for a few months until things returned to normal.  Now over a year later, many employees are still working from home.  This has had unintended consequences for their employers. In addition to the different employment laws...

Dorothy Deng and Mark Franco share their personal stories as Asian-Pacific Americans living in the U.S., their perspective on diversity and inclusion, and some ideas about how to celebrate Asian American Pacific Islander (AAPI) Heritage Month.

Jeff Glassie of the Whiteford Associations, Nonprofits, and Political Organizations practice hosts an important zoomcast conversation with Susan Robertson, president and CEO of the American Society of Association Executives (ASAE), as an extension of the podcast series, "Associations Creating Community."

As the pandemic begins to wane, associations and their members are eager to get back to in-person conferences. But organizations should heed the lessons of 2020 as they look ahead to future venue contracts and other legal issues related to meetings and events.

In a PPP Frequently Asked Questions release, the SBA stated that for purposes of determining the eligibility of section 501(c)(6) organizations for First Draw and Second Draw PPP Loans, “lobbying activities” is defined by the Lobbying Disclosure Act, rather than the Internal Revenue Code.

Under the Economic Aid Act, trade associations, chambers of commerce and other 501(c)(6) organizations are now eligible to receive PPP loans provided that lobbying is not more than 15% of an applicant’s activities and the cost of its lobbying did not exceed $1 million in the most recent tax year prior to February 15, 2020.

Whiteford attorneys Razvan Miutescu and Kristen Bertch from our Intellectual Property and Technology group were interviewed by Dorothy Deng in this presentation. Over the past few years, the general public has grown to be much more aware about data privacy issues. With the EU General Data Protection Regulation (GDPR), California Consumer Privacy Act (CCPA), and new U.S. privacy legislations being introduced to protect...

The Federal Election Commission has adjusted some of the individual and PAC contribution limits for the 2021-2022 election cycle.
 

On his first day in office, President Biden signed an Executive Order that imposes ethics obligations on appointees to his Administration.  While the Order has some similarities with the ethics Executive Orders issued by Presidents Trump and Obama, there are several new provisions of importance to individuals that go to work for the new Administration as well as to organizations that interact with Biden Administration...

This "Zoomcast" interview is an extension of the podcast series, “Associations Creating Community.” Sara Lake, Executive Director of the International Board of Lactation Consultant Examiners, and Bill Ellis, Executive Director of the Board of Pharmacy Specialties, were interviewed by Whiteford attorneys Jefferson Glassie and Mark Franco. Both organizations worked diligently during the pandemic to re-schedule exams,...

The COVID-19 pandemic has upended the traditional workplace in significant ways and created countless concerns for commercial office tenants, including associations and other nonprofit organizations.  This article will detail the extent to which tenants can address these concerns within the framework of existing lease terms and conditions, as well as possible solutions and strategies for dealing with property owners. 

In the coming months, association leaders will need to evaluate a range of legal questions and practical concerns as they consider establishing a COVID-19 vaccination policy for their workplace and events. Here are some of the key issues that any association should consider before implementing a vaccine policy.

This "Zoomcast" interview is an extension of the podcast series, “Associations Creating Community,” with a focus on how associations based in the U.S. and Europe create community in China and the Asia Pacific Region. Steven Basart, Vice President at Kellen’s Beijing office, provided insights about the China market and strategic considerations for associations interested in exploring opportunities in China and the Asia...

COVID-19’s impact on the meetings held by organizations is unlike anything ever seen before. The significant risks to the health and safety of attendees have caused organizations to question whether meetings and events where people gather in person, a long-time pillar for nonprofit, tax exempt organizations, should take place.

Associations must understand certain key fundraising rules in order to grow the PAC and avoid common missteps. The following is a list of the top five compliance tips for association PACs this election year. 

Whether your organization has applied for a loan under the Paycheck Protection Program (“PPP”) made available under the Coronavirus Aid, Relief, and Economic Securities Act (“CARES”) or not, you should be aware of tax relief that may be available to you.  Tax relief may be available under CARES, The Families First Coronavirus Response Act (the "FFCRA"), and/or recent IRS pronouncements.

Spring and summer are the primary months for many associations to hold their annual meetings and special conferences. For many associations, this single event is their largest source of non-dues revenue. It can be a disaster if the event is curtailed or cancelled.

The Associations, Nonprofits and Political Organizations (ANPO) practice is pleased to announce podcast discussions providing timely tips and information about how associations can create community on a local and global level. 

As the April 22 deadline approaches for submitting quarterly federal lobbying reports, organizations that employ or retain lobbyists must be aware of new registration and reporting obligations.

In 1996 the tax law was changed to provide an “intermediate sanction” for certain exempt organizations which engage in “excess benefit” transactions. Prior to that time, loss of exempt status was the only penalty the IRS could impose on organizations that were not operated exclusively for exempt purposes. The “intermediate sanction” created by Congress was a new tax, intended to be less severe than a revocation of...

It’s not if, but when: Events beyond your control will disrupt your meeting. To minimize your association’s risk, be sure your contracts and insurance are in order, and take practical steps to fend off preventable problems.

A good contract forms the basis for your collaboration with a consultant. Follow these do’s and don’ts to improve the likelihood of a good working relationship and results that meet your association’s needs.

The District of Columbia has established a new requirement for nonprofit organizations to renew their DC tax exemptions every five years.  If you received an exemption in 2014 or an earlier year, you can expect to receive a renewal notice in 2019 if you have not received one already.

On November 23, 2018, the European Data Protection Board (the “EDPB”) published the Guidelines 3/2018 on the territorial scope of the GDPR (Article 3) (adopted on November 16), which are open to public comments until January 18, 2019. As the EDPB announced in its

In an opinion released on August 3rd, US District Court Judge Beryl Howell greatly expanded the FEC donor disclosure reporting requirements for independent groups – like Section 501(4) and 501(c)(6) organizations – that sponsor independent expenditures and other candidate advocacy communications.  The court delayed the implementation of its ruling for 45 days to give the FEC time to draft interim rules.

Nonprofit organizations are often overly cautious in speaking out about their causes and interacting with candidates in election years for fear of violating a complex set of laws and rules. You can and should participate in the election-year conversation. Here’s how. 

On July 16, 2018, the IRS announced that it has eliminated the requirement for most nonprofit organizations to provide confidential donor information to the IRS on Schedule B to their annual IRS Form 990.  Although limited in scope and with no impact on public transparency, the change has significant political ramifications and has ignited a firestorm of support and condemnation across the political...

On June 21, 2018, the U.S. Supreme Court in South Dakota v. Wayfair, Inc., upheld a South Dakota statute requiring out-of-state sellers of goods to collect and remit sales tax if they have significant business in South Dakota, thus rejecting the long-standing physical presence requirement that prohibited many states from collecting sales taxes on goods sold to residents of their states.  South Dakota v....