Articles & Alerts

Client Alert: Nonprofit Employers - Take Note of New FLSA Overtime Rules Effective July 1st Back to Site Load in Main Window
07/08/2024

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”).
Client Alert: Corporate Transparency Act (CTA) Found Unconstitutional by Federal District Court Back to Site Load in Main Window
03/04/2024

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’...
Client Alert: State Privacy Laws and Nonprofit Organizations Back to Site Load in Main Window
08/21/2023

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.
Associations, Nonprofits and Political Organizations Report - Summer 2023 Back to Site Load in Main Window
07/17/2023

Whiteford is Founding Donor of ASAE Foundation's John Graham DEI Fund

Best Practices to Maintain an Enforceable Code of Conduct

Data Breaches and Your Privacy/Cybersecurity Program

Volunteer Management

Attorney Spotlight - Steven Benson

Announcements
Client Alert: A Primer on the Corporate Transparency Act: Highlights of Additional Requirements to Conduct Business Back to Site Load in Main Window
06/26/2023

What is the Corporate Transparency Act?

On January 1, 2021, heightened entity and beneficial ownership reporting arrived in the United States with the enactment of the Corporate Transparency Act (the “CTA”), part of the National Defense Authorization Act for Fiscal Year 2021. The policy behind the CTA is to strengthen reporting and transparency as to who the beneficial economic owners...
Data Breaches and Your Privacy/Cybersecurity Program Back to Site Load in Main Window
06/23/2023

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.
Best Practices to Maintain an Enforceable Code of Conduct Back to Site Load in Main Window
06/21/2023

Originally published by ASAE here

A code of conduct outlines an organization’s mission, values, and principles, and links them with standards of professional conduct. Here’s an overview of key issues to consider when implementing an...
Client Alert: FEC Adjusts Political Contribution Limits for 2023-2024 Election Cycle Back to Site Load in Main Window
02/06/2023

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...
Client Alert: Major Win for Montgomery County: Whiteford Successfully Defends County Against Religious Burden Claim Back to Site Load in Main Window
01/17/2023

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...
Associations, Nonprofits and Political Organizations Report - Fall 2022 Back to Site Load in Main Window
01/06/2023

What You Need To know About the FEC's Prior Approval Rule

Protecting Against Increased Antitrust Risks in a More Aggressive Enforcement and LItigation Environment

O-1 Visa Issues

State Mandated Retirement Plans

Attorney Spotlight-Mark Franco
Protecting Against Increased Antitrust Risks in a More Aggressive Enforcement and Litigation Environment Back to Site Load in Main Window
10/31/2022

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...
O-1 Visa Issues Back to Site Load in Main Window
10/24/2022

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...
State Mandated Retirement Programs Back to Site Load in Main Window
10/24/2022

Maryland’s mandated retirement plan is up and running. Virginia’s and Delaware’s plans are not far behind.

The State of Maryland now requires all private employers, with few exceptions, to provide a retirement savings vehicle for employees. The MarylandSaves program is now active and employers that have at least one W-2 employee can expect to receive notices alerting them to sign up or obtain an...
What You Need to Know About the FEC's Prior Approval Rule Back to Site Load in Main Window
10/24/2022

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...
Client Alert: Maryland Expands Lobbyist Employer Reporting Requirements and Increases Penalties for Political Contribution Disclosure Violations Back to Site Load in Main Window
06/03/2022

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...
Beware of Contingent Fee Restrictions When Your Association Hires a Lobbyist Back to Site Load in Main Window
05/04/2022

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.
Associations, Nonprofits and Political Organizations Report - Spring 2022 Back to Site Load in Main Window
04/19/2022

Beware of Contingent Fee Restrictions When Your Association Hires a Lobbyist

IRS Clarifies Royalty Income Considerations for Job Board Revenue

Responding to Exam Security Breaches

Virginia Exempts Property of Certain Charitable Single Member LLCs from Taxation

Employment Offer Letters

Introducing New ANPO Attorneys at Whiteford

Tax Reminder for...
Employment Offer Letters Back to Site Load in Main Window
04/19/2022

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.
IRS Clarifies Royalty Income Considerations for Job Board Revenue Back to Site Load in Main Window
04/19/2022

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.
Associations, Nonprofits and Political Organizations Report - Fall 2021 Back to Site Load in Main Window
12/16/2021

Update Concerning Meetings and Related Issues in Light of COVID Variants and the Anime Convention

Retirement Plan Update: What Plan Sponsors Are Seeing and What is Coming

ESG Investing – Was Sort of Allowed, Was Disallowed, Now Allowed Again?

Meet the Team: Attorney Spotlight on Eileen Morgan Johnson
ESG Investing - Was Sort of Allowed, Was Disallowed, Now Allowed Again? Back to Site Load in Main Window
12/13/2021

Retirement plan sponsors that allow participant direction of investment (most 401(k) plans) have a fiduciary duty to select and monitor the investments in the plan’s line up solely in the interest of participants and beneficiaries.
Retirement Plan Update: What Plan Sponsors Are Seeing and What is Coming Back to Site Load in Main Window
12/13/2021

If your association or organization sponsors one or more retirement plans, you should be on the lookout for outreach from your recordkeepers or plan document providers. Please note that many times the outreach comes through the providers’ employer portal with a corresponding email to the contact of record. You should verify that the designated contact person is correct. Failure to adopt the amendments described...
Update Concerning Meetings and Related Issues in Light of COVID Variants and the Anime Convention Back to Site Load in Main Window
12/13/2021

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...
Associations, Nonprofits and Political Organizations Report - Summer 2021 Back to Site Load in Main Window
08/25/2021

Supreme Court Strikes Down California Donor Disclosure Requirement - Confirms Broad Protection for Anonymity and First Amendment Associational Rights

The Party Must Go On: Ipso Facto Provisions in Event Contracts

Meet the Team - Stephen Schaefer
Supreme Court Strikes Down California Donor Disclosure Requirement - Confirms Broad Protection for Anonymity and First Amendment Associational Rights Back to Site Load in Main Window
08/16/2021

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 Party Must Go On: Ipso Facto Provisions in Event Contracts Back to Site Load in Main Window
08/16/2021

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,...
Ask Us Anything! Back to Site Load in Main Window
05/26/2021

Less presentation and more conversation.
Associations, Nonprofits and Political Organizations Report - Spring 2021 Back to Site Load in Main Window
05/26/2021

Celebrating Asian American Pacific Islander Heritage Month

Unexpected Tax Consequences of Remote Workers

Association Community in the Age of COVID

Legal Issues for Meetings: Lessons Learned and Planning Ahead

Meet the Team - Dorothy Deng

Can Your Association Adopt a COVID-19 Vaccine Requirement?

"Ask Us Anything!" Series - Upcoming Programs
Unexpected Tax Consequences of Remote Workers Back to Site Load in Main Window
05/10/2021

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...
Celebrating Asian American Pacific Islander Heritage Month Back to Site Load in Main Window
05/05/2021

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.
Associations Creating Community: A Reflection with ASAE Back to Site Load in Main Window
04/21/2021

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."
Legal Issues for Meetings: Lessons Learned and Planning Ahead Back to Site Load in Main Window
04/05/2021

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.
501(c)(6) PPP Loans: Use the Lobbying Disclosure Act to Measure Lobbying Expenses Back to Site Load in Main Window
03/19/2021

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.
501(c)(6) PPP Loans: Which Lobbying Organizations are Eligible? Back to Site Load in Main Window
02/22/2021

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.
Privacy Compliance and Personal Data Processing 101 - Tips for Businesses and Nonprofit Organizations Back to Site Load in Main Window
02/16/2021

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...
FEC Adjusts Political Contribution Limits for 2021-2022 Election Cycle Back to Site Load in Main Window
02/09/2021

The Federal Election Commission has adjusted some of the individual and PAC contribution limits for the 2021-2022 election cycle.
President Biden Issues New Ethics Executive Order: More Restrictions for Lobbyists and Organizations that Interact with the Administration Back to Site Load in Main Window
02/09/2021

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...
Maintaining Community in Certification Organizations During a Pandemic Back to Site Load in Main Window
02/03/2021

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,...
Strategies for Coping with Your Office Lease in the Era of COVID Back to Site Load in Main Window
02/03/2021

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.
Can Your Association Adopt a COVID-19 Vaccine Requirement? Back to Site Load in Main Window
02/01/2021

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.
Engaging Members and Building Community in China and the Asia Pacific Region Back to Site Load in Main Window
10/29/2020

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...
Upset and Reset: Association Affiliations and Mergers Back to Site Load in Main Window
09/02/2020
Associations, Nonprofits and Political Organizations Report - Summer 2020 Back to Site Load in Main Window
08/18/2020

Interpreting Force Majeure in the Era of COVID-19

Whiteford's COVID-19 Resource Page

Are YOU Ready for Your PPP Forgiveness Application?

Associations Creating Community Podcasts - Globally

Recent Presentations

Announcements
Interpreting Force Majeure in the Era of COVID-19 Back to Site Load in Main Window
08/10/2020

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.
Federal PAC Fundraising: Election Year Tips to Avoid Costly Missteps Back to Site Load in Main Window
07/23/2020

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.
The Basics of Board Committee Structure Back to Site Load in Main Window
04/29/2020
Client Alert: Tax Implications of Coronavirus Pandemic Back to Site Load in Main Window
04/23/2020

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.
Client Alert: CARES Act Loans and Grants Available to Nonprofits Now Back to Site Load in Main Window
04/02/2020
Client Advisory: Coronavirus and Upcoming Events - Risk Management Back to Site Load in Main Window
03/09/2020

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.
"Associations Creating Community" Podcasts Back to Site Load in Main Window
02/05/2020

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.
ACC NCR Exempt Organizations 2019 Year in Review and Key Compliance Issues for the 2020 Election Year - Whiteford Speaking & Sponsoring Back to Site Load in Main Window
02/05/2020
Nonprofit Report - January 2020 Back to Site Load in Main Window
01/21/2020

Does Our Association Website Need To Be ADA Compliant? It Depends!

Top Five Political Law Compliance Tips for 2020
Nonprofit Report - October 2019 Back to Site Load in Main Window
10/18/2019

California - Are Your Independent Contractors Really Employees?

Update - District Court Revives Donor Reporting Requirement in IRS Form 990 Schedule B

We welcome new Senior Counsel J. William Gray to our team
California - Are Your Independent Contractors Really Employees? Back to Site Load in Main Window
10/16/2019
Cocktail Reception at ASAE Annual Meeting - WTP Hosting Back to Site Load in Main Window
08/11/2019
Nonprofit Report - July 2019 Back to Site Load in Main Window
07/24/2019

EU Copyright Directive

Succession Plans: Why Your Nonprofit Needs One
Webinar: Best Practices for Employers on Teleworking Back to Site Load in Main Window
05/07/2019
Nonprofit Report - April 2019 Back to Site Load in Main Window
04/18/2019

The Laws Impacting Automatic Renewal of Membership Dues - The Basics for Associations

Federal Lobbyists Must Now Disclose Past Convictions
Federal Lobbyists Must Now Disclose Past Convictions Back to Site Load in Main Window
04/17/2019

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.
ACC NCR Non-Profit Labor Issues Panel - WTP Hosting & Speaking Back to Site Load in Main Window
04/16/2019
Excess Benefit Transactions Back to Site Load in Main Window
04/05/2019

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...
Be Prepared for When Meetings Go Wrong Back to Site Load in Main Window
03/01/2019

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.
Consulting Contract Do's and Don'ts Back to Site Load in Main Window
03/01/2019

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.
Nonprofit Report - March 2019 Back to Site Load in Main Window
03/01/2019

Consulting Contract Do's and Don'ts

Be Prepared for When Meetings Go Wrong
Client Alert: Get Ready to Renew Your DC Tax Exemptions Back to Site Load in Main Window
01/15/2019

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.
Client Alert: Guidelines on the Territorial Scope of the GDPR: 5 Takeaways For U.S. Based Associations and Nonprofit Organizations Back to Site Load in Main Window
12/21/2018

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
Nonprofit Report - September 2018 Back to Site Load in Main Window
09/28/2018

The IRS Determines Nonprofit Corporations Can Reincorporate Without Filing a New Exemption Application

Stand Up and Be Heard in an Election Year
DC Federal District Court Voids FEC Independent Expenditure Reporting Rule - Expands Donor Disclosure Back to Site Load in Main Window
08/17/2018

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.
Stand Up and Be Heard in an Election Year Back to Site Load in Main Window
08/17/2018

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.
Nonprofit Report - July 2018 Back to Site Load in Main Window
07/30/2018

South Dakota v. Wayfair - Opening the Door for Imposition of State Sales' Tax on Interstate Sales

IRS Ignites Political Firestorm by Eliminating the Requirement for Most Nonprofit Organizations to Submit Confidential Donor Information to the IRS
IRS Ignites Political Firestorm by Eliminating the Requirement for Most Nonprofit Organizations to Submit Confidential Donor Information to the IRS Back to Site Load in Main Window
07/27/2018

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...
South Dakota v. Wayfair - Opening the Door for Imposition of State Sales' Tax on Interstate Sales Back to Site Load in Main Window
07/27/2018

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....

Nonprofit Report - June 2018 Back to Site Load in Main Window

06/14/2018

Tax Cuts and Jobs Act - More Changes

How the Tax Cuts and Jobs Act Affects Nonprofit Executive Compensation

How the Tax Cuts and Jobs Act Affects Nonprofit Executive Compensation Back to Site Load in Main Window

06/13/2018

The Tax Cuts and Jobs Act created Section 4960 of the Internal Revenue Code that imposes a new 21% excise tax on certain tax-exempt entities (including any organization exempt under Section 501(c), (d), 401(a) or 115) on (i) the annual compensation (including benefits and deferred compensation) paid to its five (or more) highest-paid employees in excess of $1,000,000 and (ii) excess parachute payments paid to the...

Nonprofit Report - May 2018 Back to Site Load in Main Window

05/17/2018

Significant Changes Regarding Fringe Benefits Under the New Tax Law

UBI Now Calculated for Each Unrelated Trade and Business Activity

UBI Now Calculated for Each Unrelated Trade and Business Activity Back to Site Load in Main Window

05/16/2018

The Tax Cuts and Jobs Act that became effective on January 1, 2018, brought sweeping changes to the way organizations calculate and report federal taxes. Organizations exempt from federal tax were not spared from these changes. One change that could result in significant unrelated business income tax (“UBIT”) and/or operational burdens on exempt organizations is the change in the manner in which exempt...

Nonprofit Report - February 2018 Back to Site Load in Main Window

02/28/2018

Your Fiduciary Duty: Find Missing Retirement Plan Participants

GDPR Compliance Quick Guide for U.S. Nonprofit Organizations and Associations

Your Fiduciary Duty: Find Missing Retirement Plan Participants Back to Site Load in Main Window

02/27/2018

Does your association have more retirement plan participants than it does full-time staff? If so, you have a fiduciary duty to find former employees who are owed benefits—and the Department of Labor is paying increased attention to who is meeting it.

GDPR Compliance Quick Guide for U.S. Nonprofit Organizations and Associations Back to Site Load in Main Window

02/26/2018

The General Data Protection Regulation (GDPR) is a privacy regulation of the European Union designed to give individuals control over their personal data. The GDPR protects the privacy of individuals regardless of their nationality when their data is collected when they are located in the European Union, Iceland, Liechtenstein or Norway (EEA). For example, the personal data of an organization’s employee, independent...

Nonprofit Report - January 2018 Back to Site Load in Main Window

01/22/2018

Three Questions to Ask When Designing a Severance Package

Maryland General Assembly Overrides Governor's Veto: Paid Sick Leave Law to Take Effect in February

Three Questions to Ask When Designing a Severance Package Back to Site Load in Main Window

01/19/2018

Don’t let your association’s severance policy lead you into legal trouble. Consider these three important questions when designing a pay and benefits package for outgoing employees.

Nonprofit Report - November 2017 Back to Site Load in Main Window

11/29/2017

Association Liability for Harassment at Meetings

Managing & Insuring Your Biggest Risks

Managing and Insuring Your Biggest Risks Back to Site Load in Main Window

11/28/2017

Most people are surprised to learn that one of the biggest risks for claims against associations involve employment practices. These range from the initial hiring decision to the final termination of employment, and include everything in between. These risks need to be identified and managed. Insurance coverage also is needed to protect against possible claims.

Nonprofit Report - October 2017 Back to Site Load in Main Window

10/31/2017

Foreign Workers in the Trump Era - Immigration Compliance and Managing Your Workforce

The Frequently Neglected 403(B) Plan - Errors May Be Costly

The Frequently Neglected 403(B) Plan - Errors May Be Costly Back to Site Load in Main Window

10/30/2017

We previously discussed the differences between deferred compensation plans for tax-exempt employers, in particular; the tax attributes of Internal Revenue code Section 457(b) and 457(f) plans. However; participation in 457(b) and 457(f) programs is limited to a "select group of management or other highly compensated employees" and those arrangements generally serve as a supplement to the retirement programs...

Foreign Workers in the Trump Era - Immigration Compliance and Managing Your Workforce Back to Site Load in Main Window

10/25/2017

On the campaign trail, now President Trump spoke of getting tough on immigration violators – both those unlawfully present in the U.S. and the employers who facilitate their presence here by hiring undocumented workers. Many articles followed as to precisely what this get tough attitude would mean with respect to worksite enforcement, including I-9 compliance, as well as to those employers who currently employ...

Nonprofit Report - September 2017 Back to Site Load in Main Window

09/26/2017

Parental Leave Laws & Working Parents

One Toke Over The Line?

One Toke Over The Line? Back to Site Load in Main Window

09/21/2017

"One has a moral responsibility to disobey unjust laws,” Martin Luther King Jr. once said. But what if there are two laws – one federal, and one state – that are on opposite sides of the legal spectrum? Which one is “unjust”? Which one should we “disobey”? That is the dilemma presently facing this nation where a majority of the states now permit the possession and use of...

Parental Leave Laws And Working Parents Back to Site Load in Main Window

09/21/2017

It is no secret that working parents sometimes struggle to balance family obligations with work commitments. While federal law provides time off for working parents for the birth or adoption of a child, the time off is unpaid. U.S. laws have been slow to provide parents paid leave for the birth or adoption of a child; however, there is new hope. The first budget proposed by the current administration proposes paid...

Can Your Journal Protect Its Peer Reviewers? Back to Site Load in Main Window

07/26/2017

Although associations that publish scholarly journals rely on confidentiality to ensure the integrity of their peer review system, the law has yet to definitively protect peer reviewers' identities and comments. Here's a brief look at where the courts stand on the issue.

Nonprofit Report - July 2017 Back to Site Load in Main Window

07/26/2017

Erika E. Cole, The Church Attorney® to Launch Church and Faith-Based Organization Practice at Whiteford, Taylor & Preston LLP

Can Your Journal Protect Its Peer Reviewers

Nonprofit Report - June 2017 Back to Site Load in Main Window

06/29/2017

China's Overseas NGO Law: Next Steps for Associations

Legal Elements of Executive Succession Planning

China's Overseas NGO Law: Next Steps for Associations Back to Site Load in Main Window

06/28/2017

Now that China’s new overseas NGO law is in effect, nongovernmental organizations operating there have a new set of requirements to comply with. While many provisions of the law remain fuzzy, several first steps for associations have become clear.

Legal Elements of Executive Succession Planning Back to Site Load in Main Window

06/28/2017

A CEO's departure, whether planned or unexpected, inevitably disrupts the routine workings of staff and volunteer leaders. But the path to new executive leadership will be smoother if a solid succession plan is in place, addressing key legal issues from employment law and contracts to the board's role.

Nonprofit Law Group Happy Hour Back to Site Load in Main Window

05/04/2017

The Whiteford Nonprofit Law Group invites you to join us for good wine, food and live music by our lawyers, including Eric Schlam and Jeff Glassie.

Legal Friction Points in Component Relations Back to Site Load in Main Window

04/28/2017

Even the best families have problems, and that reality extends to relationships between associations and their chapters. Although tensions can arise in a variety of areas, from governance to public policy, most can be cured with clear communication.

Nonprofit Report - April 2017 Back to Site Load in Main Window

04/28/2017

The Board's Role in Strategic Planning

Legal Friction Points in Component Relations

The Board's Role in Strategic Planning Back to Site Load in Main Window

04/28/2017

Yogi Berra once said, "If you don't know where you are going, you'll end up someplace else." While his words may seem misplaced, the sentiment is not: Everyone needs a plan. This principle applies not only to individuals, but perhaps more importantly, to organizations. Without it, employees do not have a definitive roadmap from their employer, articulating their true purpose and course, nor,...

Association of Corporate Counsel - WTP Speaking Back to Site Load in Main Window

04/21/2017

Eileen Johnson will present on "Non-Profits and Associations Forum: Gift Acceptance Policies and Practices – What Do You Do With [fill in the blank]?” for the Association of Corporate Counsel, National Capital Region.

Nonprofit Report - March 2017 Back to Site Load in Main Window

03/30/2017

What Do New Marijuana Laws Mean for the Workplace?

FEC Adjusts Some Political Contribution Limits for 2017-2018 Cycle

On the Horizon in 2017: Are Political Spending Restrictions on Section 501(c)(3) Organizations Going Away?

FEC Adjusts Some Political Contribution Limits for 2017-2018 Cycle Back to Site Load in Main Window

03/29/2017

The Federal Election Commission has made minor adjustments to some of the individual and PAC contribution limits for the 2017-2018 election cycle. The amount that individuals and non-multicandidate PACs can give to federal candidates remains at $2700 per election to each federal candidate. Since primary and general election contests are viewed as separate “elections,” an individual or a...

On the Horizon in 2017: Are Political Spending Restrictions on Section 501(c)(3) Organizations Going Away? Back to Site Load in Main Window

03/29/2017

2017 is sure to bring more changes on the political law front. In February, President Trump repeated his support for overturning the “Johnson Amendment” – a long-standing provision in the tax code that strictly prohibits churches and other Section 501(c)(3) charitable organizations from engaging in any political campaign activities. If the law is changed, individuals and organizations may...

What Do New Marijuana Laws Mean for the Workplace? Back to Site Load in Main Window

03/29/2017

Federal law conflicts with some state laws regarding marijuana usage, so here's a cheat sheet for association HR departments wanting to comply.

Nonprofit Report - February 2017 Back to Site Load in Main Window

02/08/2017

Nonprofit Lobbying: The Rules You Need To Know

Nonprofit Lobbying: The Rules You Need to Know Back to Site Load in Main Window

02/06/2017

Whether your organization has a long lobbying track record or is starting fresh with a new administration, you need to know how federal lobbying, tax, and gift rules will affect your advocacy work. Here's a primer for beginners and a refresher for veterans.

Association TRENDS Exec. Compensation Breakfast - WTP speaking Back to Site Load in Main Window

12/02/2016

Eileen Johnson will be speaking on executive contracts. For more information, please contact events@wtplaw.com

ASAE Association Law Symposium - WTP speaking and sponsoring Back to Site Load in Main Window

10/28/2016

ASAE, The Center for Association Leadership's DC Law: Association Law Symposium. www.asaecenter.org. Eileen Johnson, Jeff Glassie, Dorothy Deng and Keith Moulsdale will be speaking.

Nonprofit Report - October 2016 Back to Site Load in Main Window

10/27/2016

The 2016 Elections and Beyond -- Last Minute Opportunities and Compliance Challenges Ahead

Montgomery County Employers Must Provide Paid Sick and Safe Leave Effective October 1, 2016

Montgomery County Employers Must Provide Paid Sick and Safe Leave Effective October 1, 2016 Back to Site Load in Main Window

10/26/2016

Effective October 1, 2016, all employers in Montgomery County, Maryland with one or more employees are required to provide employees with paid sick and safe leave. All employees must earn one hour of paid leave for every 30 hours an employee works in Montgomery County, up to 56 hours a year. Employers with 5 or more employees must provide paid sick and safe leave; whereas, employers with less than 5...

The 2016 Elections and Beyond -- Last Minute Opportunities and Compliance Challenges Ahead Back to Site Load in Main Window

10/26/2016

The final weeks of the 2016 election season continue to offer unique opportunities to drive interest and support for your industry, profession or cause. Whatever your tax status, you have a constitutionally protected right to conduct a wide range of educational, issue advocacy and lobbying activities in order to engage your members, donors, the general public, policy makers, and candidates. Trade associations and...

Know the Risks of a Cyberattack - and How to Protect Your Association Back to Site Load in Main Window

10/05/2016

Preventing and responding to cyberattacks has become one of an association's highest priorities. The first step is to understand the risks and then implement the policies and procedures you need to keep your data safe. Here's what the law requires.

Contract Review For Associations Back to Site Load in Main Window

09/01/2016

Contracts are an integral part of operations, as associations regularly enter into contracts for leases, office equipment, independent contractor services, website design, hotel and convention centers, and many more. In some instances, the contract is a simple, straight-forward document that’s easy to understand and clearly sets forth the obligations of both parties. In other instances, the contract may be dozens...

Nonprofit Report - August 2016 Back to Site Load in Main Window

08/31/2016

Contract Review For Associations

Our CEO Wants To Host A Candidate Fundraiser: What Are The Risks?

ASAE Reception 2016 - WTP Sponsoring Back to Site Load in Main Window

08/14/2016

Join WTP for craft cocktails and drinks, local flavors and casual fun!

RSVP to events@wtplaw.com

ASAE Annual Meeting - WTP speaking Back to Site Load in Main Window

08/13/2016

ASAE, The Center for Assocation Leadership's Annual Meeting. Eileen Johnson speaking on "What Happens when your Annual Conference is Cancelled on the First Day." For more information, please contact events@wtplaw.com.

Nonprofit Report - July 2016 Back to Site Load in Main Window

07/28/2016

Let's Discuss Employee Probationary Periods

Form 990-Schedule B

Form 990-Schedule B: Can states demand your confidential donor information - even if they do not need and cannot protect this information? Back to Site Load in Main Window

07/27/2016

In the case of California, a federal judge recently ruled NO! The Court held that requiring nonprofits to file their confidential Schedule B donor information in order to register to solicit contributions unduly burdened First Amendment rights and was unconstitutional “as-applied” to the organization that challenged this requirement.

Let's Discuss Employee Probationary Periods Back to Site Load in Main Window

07/27/2016

When advising associations on employment policies, I’m often asked, “How long should the probationary period be?” My answer:“It really doesn’t matter,” followed by, “. . . so long as it is actually utilized.” Whether a probationary period is 30 days or 6 months, whatever period is adequate to demonstrate skill acquisition and work habits, the most important issue is...

A "Smart" Version of the Form I-9 is on the Horizon Back to Site Load in Main Window

06/30/2016

All employers are required to complete a Form I-9 for newly hired employees to verify the employee’s identity and eligibility to work in the United States. Failure to complete the Form I-9 can result in severe penalties against the employer. To help make this process more efficient, the United States Citizenship and Immigration Services (USCIS) has proposed a new “smart” version of the...

Act Now on Privacy and Cybersecurity Issues! Back to Site Load in Main Window

06/30/2016

There is no question that the newest and biggest liability risk for associations arises from online activities. It’s not a question of ‘if’ your association will suffer a data security breach, but ‘when.’ Savvy association execs and operational professionals will get ready now for the inevitable breach – whether from a pernicious hack, phishing, or just a lost staff...

Nonprofit Report - June 2016 Back to Site Load in Main Window

06/30/2016

Act Now On Privacy And Cybersecurity Issues!

A "Smart" Version Of The Form I-9 Is On The Horizon

Association Trends Live Trends Event - WTP speaking Back to Site Load in Main Window

06/24/2016

Eileen Morgan Johnson will speak on "Non-CEO Compensation" at a Live Trends event for CFOs

Nonprofit Report - May 2016 Back to Site Load in Main Window

05/23/2016

Nonprofit Communication in the Cellphone Age: Know the Rules and Risks

New Department of Labor Overtime Regulations

Association Trends Education LIVE - WTP speaking Back to Site Load in Main Window

05/13/2016

Dorothy Deng will speak on "Designing Effective and High Value Assocation eLearning Programs"

China's New Law Governing Foreign NGOs -- An Overview and Quick Compliance Guide Back to Site Load in Main Window

05/10/2016

By: Steven Basart, Director China, Kellen & Dorothy Deng, Esq., Partner at Whiteford, Taylor & Preston, LLP

On April 28th, 2016, the Standing Committee of the National People’s Congress (NPC) of the People’s Republic of China (PRC) approved the PRC Law on the Management of the Activities of Overseas NGOs within...

Nonprofit Communication in the Cellphone Age: Know the Rules and Risks Back to Site Load in Main Window
04/21/2016

The proliferation of cellphones means that nonprofits can communicate with their members and donors anywhere, anytime. But the law protects consumers from unwanted "robocalls" and text messages on their mobile phones. Nonprofits need to know the rules before they implement a cellphone communication strategy.

MCLE for Virginia State Bar - WTP speaking Back to Site Load in Main Window
04/14/2016

Eileen Johnson will be speaking at an MCLE for the Virginia State Bar. The topic is "Organizing and Operating Nonprofits." For more information, please contact events@ wtplaw.com.

Nonprofit Report - April 2016 Back to Site Load in Main Window
04/14/2016

Election 2016: Know the Rules for Supporting Candidates

Update for Social Welfare Organizations

Update for Social Welfare Organizations Back to Site Load in Main Window
04/13/2016

The Protecting Americans from Tax Hikes Act of 2015 (the PATH Act) created the new IRS section 506. This section requires social welfare organizations (those claiming exemption under § 501(c)(4)) to provide notice to the IRS of their existence no later than 60 days after their formation.

The PATH Act requires social welfare organizations that were in existence on or before December 18, 2015 to notify...

ASAE's Reston Idea Swap - WTP speaking Back to Site Load in Main Window
04/07/2016

Eileen Johnson speaking at ASAE's Reston Idea Swap on recent trends in association governance. For more information, please contact events@wtplaw.com.

MCLE for Virginia State Bar - WTP speaking Back to Site Load in Main Window
04/05/2016

Eileen Johnson will be speaking at an MCLE for the Virginia State Bar. The topic is "Organizing and Operating Nonprofits." For more information, please contact events@ wtplaw.com.

Election 2016: Know the Rules for Supporting Candidates Back to Site Load in Main Window
03/23/2016

Elections pose abundant opportunities for associations to support candidates aligned with members' interests. But the law governing election-related activities by associations has shifted drastically in recent years. Before your organization supports or opposes political candidates, be sure you know the rules.

ASAE Webinar - WTP speaking Back to Site Load in Main Window
03/16/2016

"Mission Impossible - Rogue Chapters"
Jeff Altman speaking.

Nonprofit Report - March 2016 Back to Site Load in Main Window
03/10/2016

The Basics of Board Committee Structure

The Basics of Board Committee Structure Back to Site Load in Main Window
03/08/2016

From standing and ad hoc committees to task forces and advisory councils, a board accomplishes its work through a variety of smaller groups. Associations need to regularly evaluate their existing committee structure and be ready to adjust it based on the organization’s changing governance needs.

Why You Should Review Your Employee Classifications Back to Site Load in Main Window
03/08/2016

Proper classification of employees is critical to avoid potential liability for unpaid overtime.

If that did not get your attention, then consider this: In addition to unpaid overtime, misclassification of employees can result in liquidated damages, equitable relief, and reimbursement of attorneys' fees. Classification is particularly important now, in light of the proposed changes to the Fair...

Nonprofit Report - February 2016 Back to Site Load in Main Window
02/26/2016

Plan To Fail

Top 5 Political Law Compliance Tips for 2016

Plan to Fail Back to Site Load in Main Window
02/24/2016

Your association will be hacked. Are you ready?

You often hear lawyers talking about risk -- potential legal and other problems that can arise for an association. Well, there is one new risk that isn’t just a possibility: Your association will suffer a cybersecurity breach at some point in the future, and you’d better be ready.

Automatic Renewal of Membership Dues and Recurring Credit Card Payment Laws Back to Site Load in Main Window
12/21/2015

More associations are instituting automatic membership dues renewal programs, where members’ credit cards are stored and charged periodically. While this payment structure is very appealing to many associations, certain legal issues should be carefully considered before proceeding.

How Associations Can Protect Their Content Rights Before Going Global Back to Site Load in Main Window
12/21/2015

Intellectual property is a crucial asset for any association. This includes content developed for members and constituents as well as the value associated with the association's brand and promotion of that brand. Intellectual property rights and laws vary by country, so it is important for all associations to take protective measures and learn the laws and regulations of their target markets before going...

Nonprofit Report - December 2015 Back to Site Load in Main Window
12/21/2015

How Associations Can Protect Their Content Rights Before Going Global

Automatic Renewal of Membership Dues and Recurring Credit Card Payment Laws

Nonprofit Report - November 2015 Back to Site Load in Main Window
11/04/2015

Cybersecurity: A Big Threat

DOJ Issues New Guidance on Testing Accommodations Under the Americans with Disabilities Act

European High Court Invalidates Safe Harbor for Transfer of Personal Data

Cybersecurity: A Big Threat Back to Site Load in Main Window
11/02/2015

Many association employees may think that cybersecurity is a matter to be handled only by the IT staff. CFOs, however, know that nothing could be further from the truth as cybersecurity is not just an IT issue, it is also a money issue. For instance an association that falls victim to a cybersecurity breach may spend thousands of dollars to repair its compromised computer system, may expend significant funds...

DOJ Issues New Guidance on Testing Accommodations Under the Americans with Disabilities Act Back to Site Load in Main Window
11/02/2015

On September 8, 2015, the Department of Justice issued technical assistance on testing accommodations under the ADA. The document covers who is entitled to testing accommodations, what types of testing accommodations are required, what documentation may be required of the individual requesting the accommodations, prohibited flagging policies, and how test scores for those receiving accommodations should be...

ASAE DC Law Symposium - WTP sponsoring Back to Site Load in Main Window
10/29/2015

The 2015 Annual Association Law Symposium in Washington, DC is the definitive legal education event that addresses the most pressing issues in association and nonprofit law today. Whether you are an in-house counsel for an association, an attorney with association...

AssociationTRENDS Finance LIVE Breakfast - WTP Speaker Back to Site Load in Main Window
10/09/2015

Eileen Johnson will speak at the AssociationTRENDS Finance LIVE Breakfast. Details TBD. Please contact events@wtplaw.com with questions.

IRS Proposes Regulation Regarding Reporting of Charitable Donations Back to Site Load in Main Window
10/01/2015

The IRS recently issued a proposed regulation regarding the reporting of charitable donations. Under the current law, taxpayers who donate $250 or more to a charitable organization must obtain a written receipt from the charitable organization in order to claim a charitable deduction, and the receipt must contain specified information.

Nonprofit Report - September 2015 Back to Site Load in Main Window
09/30/2015

Finance and Audit Committees

Use of Criminal Background Checks in the Hiring Process

IRS Proposes Regulation Regarding Reporting of Charitable Donations

American National Standards Institute Legal Issues Forum - WTP Speaker Back to Site Load in Main Window
09/29/2015

Eileen Johnson is speaking on volunteer management for the American National Standards Institute Legal Issues Forum in DC.

TRENDS Finance LIVE Breakfast - WTP Speaker Back to Site Load in Main Window
09/25/2015

Topic: Technology Decisions for CFOs: Implementing and Maintaining Nonprofit Technology Initiatives

2 CAE credits per attendee & 2 CPE credits per attendee

For more information, contact events@wtplaw.com.

Check Your Policies To Ensure They Are In Compliance with Current D.C. Employment Laws Back to Site Load in Main Window
09/02/2015

There have been several recent changes in D.C. significantly affecting wages, employer notice requirements, and records maintenance as well as changes providing more protection to pregnant employees.

Mind Your B's and F's: A Primer on Deferred Compensation Plans for Tax Exempts Back to Site Load in Main Window
09/02/2015

Retirement programs for employees of tax exempt associations are similar in many ways to retirement programs sponsored by a for-profit business enterprise. Both types of organizations may offer generally all of their employees qualified retirement plans (401(k) plans for both, 403(b) plans only for tax exempts) and deferred compensation plans for a “select group of management or other highly compensated...

Nonprofit Report - August 2015 Back to Site Load in Main Window
08/31/2015

Mind Your B's and F's: A Primer on Deferred Compensation Plans for Tax Exempts

Check Your Policies To Ensure They Are In Compliance With Current D.C. Employment Laws

HELP! I've been Hacked - WTP speakers Back to Site Load in Main Window
08/10/2015

Associations have developed a false sense of security, thinking they are safe from hackers. The truth is, when it comes to keeping valuable information safe, associations are just as vulnerable as everyone else. Discuss how a cybersecurity breach can happen, the prevention and...

ASAE Annual Meeting & Expo - WTP Speakers Back to Site Load in Main Window
08/08/2015

Schedule has not yet been confirmed. For more information about the ASAE Annual Meeting & Expo, click here.

Don't be Caught Off Guard with Inadequate Insurance Coverage Back to Site Load in Main Window
07/28/2015

The work of certification organizations provides invaluable benefit to those they serve, as well as the general public, by helping to set performance and competency standards for those in specific professions and motivating certificants to increase their personal knowledge in a particular practice area. Unfortunately, the activity of certification organizations also puts them at considerable risk for legal claims...

Nonprofit Report - July 2015 Back to Site Load in Main Window
07/28/2015

The 4th Circuit Reaffirms Judicial Deference to Accreditation Agencies

Don't be Caught Off Guard with Inadequate Insurance Coverage

The 4th Circuit Reaffirms Judicial Deference to Accreditation Agencies Back to Site Load in Main Window
07/28/2015

On March 24, 2015, the United States Court of Appeals for the Fourth Circuit issued a published opinion in Professional Massage Training Center, Incorporated (PMTC) v. Accreditation Alliance of Career Schools and Colleges, d/b/a Accrediting Commission of Career Schools and Colleges (ACCSC), in which PMTC filed a civil lawsuit against ACCSC for alleged violation of due process after ACCSC denied PMTC’s...

AssociationTRENDS Webinar: Nonprofit Compensation Best Practices and Benchmarking - WTP Speaker Back to Site Load in Main Window
07/14/2015

Eileen Johnson and Simon Quint, Principal at Quatt Associates, will speak about Nonprofit Executive Compensation, Salary and Benefits Benchmarking and Best Practices.

AssociationTRENDS Finance LIVE Breakfast - WTP Speaker Back to Site Load in Main Window
06/19/2015

Eileen Johnson will speak at the AssociationTRENDS Finance LIVE Breakfast on nonprofit salary trends and executive compensation issues. Please contact events@wtplaw.com if you are interested in attending. Complimentary registration is available.

ASCA State Leaders Conference - WTP Speakers Back to Site Load in Main Window
06/16/2015

Jeff Glassie and Stacey Pine present, “Association legalese – An expert’s presentation on ways associations can stay compliant including maintaining tax status, applying for grants, and running a PAC” at the ASCA State Leaders Conference in DC.

AssociationTRENDS Finance LIVE Breakfast - WTP Sponsor Back to Site Load in Main Window
05/15/2015

Topic: Key Lessons from the TRENDS Financial & Operational Excellence Survey

For more information, contact events@wtplaw.com.

Nonprofit Report - May 2015 Back to Site Load in Main Window
05/13/2015

Advice on Making Corporate Governance Changes

Be on Guard for Cybersecurity Breaches

Advice on Making Corporate Governance Changes Back to Site Load in Main Window
05/12/2015

It’s not uncommon for an association’s corporate governance to become stale, a relic of the past, perhaps from the days of the association’s founding or from the last time the governance was overhauled two or three decades ago. The governance structure that was perfect for the association in the 1950’s or 1970’s is not necessarily the right one for 2014 or 2020. And yet many association leaders are...

Green Seal Office Partners Reception - WTP hosting Back to Site Load in Main Window
04/16/2015

For more information, please contact events@wtplaw.com.

Nonprofit Report - March 2015 Back to Site Load in Main Window
03/30/2015

How Simple is that Simple Retirement Plan, Really?

Social Media & Employment Law

Hat Fight: NLRB Ruling Against Company Hat Policy Rejected by D.C. Circuit

Check Your Policies - They May be Unlawful

Nonprofit Webinar - WTP Speaking Back to Site Load in Main Window
03/26/2015

Eileen Johnson and her colleagues at Johnson Lambert will be presenting on the Tax Reform Act of 2014.

AssociationTRENDS Webinar - WTP Speaker Back to Site Load in Main Window
03/24/2015

Eileen Johnson will be co-presenting with David Kushner on Mergers and Acquisitions.

Be on Guard for Cybersecurity Breaches Back to Site Load in Main Window
03/23/2015

Over the last few years, cyber attacks on businesses have become a regular occurrence. The banking, retail, gaming and health care industries have all fallen victim to cyber attacks. The news media has been replete with stories about for-profit businesses experiencing security lapses or breaches by hackers, but nonprofit certification programs can also be targeted.

ASAE Great Ideas Conference - WTP Speaker Back to Site Load in Main Window
03/08/2015

Eileen Johnson will be co-presenting, Plan Your Exit and Negotiate Your Next Association Position, with Pamela Kaul, President of Association Strategies, Inc. For more information about the ASAE Great Ideas Conference, click here.

Don't Send Your Association's Email Lists To Criminals Back to Site Load in Main Window
02/26/2015

On an almost daily basis, we hear about a high profile company falling victim to a cyber-attack. While the news media has been replete with stories about high profile, for-profit businesses falling victim to computer hackers, nonprofit associations are now also a prime target for cyber criminals.

Nonprofit Report - February 2015 Back to Site Load in Main Window
02/26/2015

Don't Send Your Association's Email Lists to Criminals

Travel Safe: Managing the Legal Risks that Arise from International Operations

Travel Safe: Managing the Legal Risks that Arise from International Operations Back to Site Load in Main Window
02/26/2015

Nonprofit organizations are becoming increasingly active in global activities, which are very complex because of cultural, linguistic, operational, and risk issues. Adding to the complexity are legal issues. When does United States law apply, and when does the law of the local country apply? And what exactly are local laws that nonprofits have to watch out for? It’s not possible to know the laws of all the...

Nonprofit Webinar - WTP Speaking Back to Site Load in Main Window
02/03/2015

Eileen Johnson and her colleagues at Johnson Lambert will be presenting on the Tax Reform Act of 2014.

First Tuesday Lunch Group - WTP hosting Back to Site Load in Main Window
01/06/2015

Non Profit Report - December 2014 Back to Site Load in Main Window
12/19/2014

A Brief Overview of Maryland's New Law, "Charitable Enforcement & Protection of Charitable Assets"

Ex-Officio Directors Get Voting Rights in California

A Brief Overview of Maryland's New Law, "Charitable Enforcement and Protection of Charitable Assets" Back to Site Load in Main Window
12/18/2014

In 2014, Title 6.5, entitled “Protection of Charitable Assets,” was added to the Business Regulation Article of the Annotated Code of Maryland. This new law went into effect on June 1, 2014.

The new title relates to “charitable assets” that are given, received or held for a “charitable purpose,” and both terms are defined broadly. The statute provides that the Maryland Attorney General...

Ex-Officio Directors Get Voting Rights in California Back to Site Load in Main Window
12/18/2014

Beginning January 1, 2015, a nonprofit organization that was incorporated in California will no longer be able to have ex officio directors who do not have voting rights.

Association TRENDS Finance Live Breakfast - WTP sponsored Back to Site Load in Main Window
12/08/2014

Join us for the latest in the TRENDS LIVE Nonprofit Executive Breakfast Series to review the most current 2015 economic forecasts and risk analysis plans from industry experts.

Contact events@wtplaw.com for complimentary registration.

Non Profit Report - November 2014 Back to Site Load in Main Window
11/25/2014

Terminating Employees: A Checklist for Minimizing Risk

The Americans with Disabilities Act: A Brief Overview of What Associations Should Know

Political Law Compliance Updates - WTP speaker Back to Site Load in Main Window
10/30/2014

WTP partner, Jeff Altman, will be presenting at ASAE's Annual Association Law Symposium.

For more information or to register, click here.

Annual Association Law Symposium - WTP sponsor Back to Site Load in Main Window
10/30/2014

The 2014 Annual Association Law Symposium in Washington, DC is the definitive legal education event that addresses the most pressing issues in association and nonprofit law today. It is an exclusive learning and networking opportunity for association and nonprofit in-house counsel representing primarily Section 501(c)(6) and Section 501(c)(3) tax-exempt organizations, as well as attorneys from firms with nonprofit...

Networking Reception for Not-for-Profit Executives - WTP co-host Back to Site Load in Main Window
10/29/2014

Join CohnReznick, Hartman Executive Advisors, Smart HR, and Whiteford Taylor & Preston for an evening of networking with friends and colleagues from some of the most admired not-for-profit organizations in the region. There’s no program or agenda – just casual...

Non Profit Report - October 2014 Back to Site Load in Main Window
10/28/2014

Is Retirement In Your Future?

The "Unpaid" Intern

Non Profit Report - September 2014 Back to Site Load in Main Window
09/25/2014

Is Your Sick Leave Policy in Compliance With District of Columbia Law

Federal Trade Commission Cracking Down on Professional Associations that Inhibit Competition

Federal Trade Commission Cracking Down on Professional Associations That Inhibit Competition Back to Site Load in Main Window
09/24/2014

While it is tempting for a professional association to tell its members not to “poach” each others’ customers, doing so violates federal antitrust law.

Is Your Sick Leave Policy in Compliance with District of Columbia Law? Back to Site Load in Main Window
09/24/2014

In November 2008, the District of Columbia enacted the Accrued Sick and Safe Leave Act of 2008 (“ASSLA”) which requires employers to provide paid sick leave to employees, as well as safe leave for absences related to domestic violence or sexual abuse. Effective March 2014, ASSLA was amended by the Earned Sick and Safe Leave Amendment Act of 2013 which broadens the employees covered under ASSLA, provides for...

Association Trends Finance Breakfast - WTP speaker Back to Site Load in Main Window
09/18/2014

Technology Decisions for CFOs: Implementing and Maintaining Nonprofit Technology Initiatives
A Review of the AMS Use Study &...

Best of Both Worlds: Adding a For-Profit Sub to your Nonprofit Association - WTP speaker Back to Site Load in Main Window
08/11/2014

Get Your Governance House in Order - WTP speaker Back to Site Load in Main Window
08/10/2014

Eileen Johnson will be presenting at the annual meeting of the American Society of Association Executives.

Nonprofit Executive Compensation: Benchmarking & Best Practices - WTP speaker Back to Site Load in Main Window
07/29/2014

With the potential for audits and penalties skyrocketing around nonprofit compensation, it's your responsibility to learn how to protect your organization and, in the...

Tax-Exempt Organizations from Start to Finish - WTP speaker Back to Site Load in Main Window
07/28/2014

Eileen Johnson will present on "Establishing Tax-Exempt Status with the IRS" and "Liability of Officers and Directors."

Non Profit Report - July 2014 Back to Site Load in Main Window
07/15/2014

Are Your Membership Benefits Cutting It?

Are You Complying with Canada's New Anti-Spam Rules?

Are You Complying with Canada's New Anti-Spam Rules? Back to Site Load in Main Window
07/14/2014

The majority of Canada’s Anti-Spam Legislation (CASL) went into effect on July 1, 2014, and this has many U.S. associations and nonprofit organizations concerned. We are not Canadian lawyers, but we can tell you what we know about the new law.

Are Your Membership Benefits Cutting It? Back to Site Load in Main Window
07/14/2014

Probably the vast majority of association membership benefits are the traditional ones – a publication of some sort, access to the association’s “members only” website, discounts on conference fees and purchases, access to group insurance programs, etc. While these benefits retain their popularity with some segments of association members, are they really useful – or even interesting – to your younger members?

Nonprofit Salary Trends and Executive Compensation - WTP speaker Back to Site Load in Main Window
06/27/2014

For more information and to register, click here. Guests of WTP should enter the code "WTPguest" for free registration.

Top Five Legal Issues for Associations - WTP speaker Back to Site Load in Main Window
06/26/2014

Eileen Johnson will address the National Assembly of the National Association for Music Education.

Is Retirement In Your Future? Back to Site Load in Main Window
06/09/2014

Baby boomers filling association C-suite offices have begun to retire. We can expect an increasing wave of retirements in the next 10 years as boomers trade board meetings for club meetings and move on to the next phase of their lives. Is your association ready?

The Americans with Disabilities Act: A Brief Overview of What Associations Should Know Back to Site Load in Main Window
06/09/2014

The Americans with Disabilities Act of 1990 (ADA) makes it unlawful to discriminate against a qualified individual with a disability in any term or condition of employment, as well as retaliate against an individual for asserting his/her rights under the ADA. It is important to note the ADA does not prohibit an employer from hiring the most qualified candidate for a job; it only prohibits an employer from...

Worksite Enforcement Comes of Age Back to Site Load in Main Window
06/09/2014

The Immigration Reform and Control Act of 1986, or “IRCA,” which made it unlawful for employers to hire or continue to employ persons not authorized for employment in the United States is approaching its thirtieth anniversary. The law imposed a requirement on virtually all private employers to verify that each newly hired employee is authorized to accept employment in the United States, and...

Non Profit Report - May 2014 Back to Site Load in Main Window
05/20/2014

The Federal Trade Commission Takes Aim at Professional Regulatory Boards

Disciplinary Proceedings: Due Process and Fair Report to Avoid Liability

Disciplinary Proceedings: Due Process and Fair Report to Avoid Liability Back to Site Load in Main Window
05/19/2014

Take-away: A decision by the United States Court of Appeals for the Third Circuit in mid-February is a reminder that failures in due process and fair reporting of association disciplinary matters may lead to legal liability.

The Federal Trade Commission Takes Aim at Professional Regulatory Boards Back to Site Load in Main Window
05/19/2014

The Supreme Court will hear a case this fall as to whether state licensing boards composed of regulated professionals are entitled to the ‘state action’ exception to the antitrust laws.

Guidelines for Good Governance for 501(c)(3) Organizations - WTP speaker Back to Site Load in Main Window
05/06/2014

Non Profit Report - April 2014 Back to Site Load in Main Window
04/04/2014

Association Chapter Insurance Policies: What Coverage Do You Need?

Recent Antitrust Enforcement Actions

Recent Antitrust Enforcement Actions Back to Site Load in Main Window
04/03/2014

In recent years, the Antitrust Division of the Department of Justice and the Federal Trade Commission (FTC), the two federal agencies charged with antitrust enforcement, initiated very few enforcement actions involving associations. In 2009, however, the Obama Administration publically promised that the days of relaxed anti-trust enforcement were gone and that it would employ vigorous antitrust enforcement...

Compensation Issues in the Nonprofit Arena - WTP speaker Back to Site Load in Main Window
03/12/2014

This webinar is hosted by Association Trends/Columbia Books.

ASAE Great Ideas Conference: The Match Game, Finding the Perfect Partner - WTP speaker Back to Site Load in Main Window
03/10/2014

ASAE Great Ideas Conference: Think Like a Start-Up - WTP speaker Back to Site Load in Main Window
03/10/2014

Non Profit Report - March 2014 Back to Site Load in Main Window
03/06/2014

Privacy Is Now a Priority

Compensation Studies: Why They're A Good Idea

New IRS Form 8822-B

Privacy Is Now A Priority Back to Site Load in Main Window
03/04/2014

A new privacy code for apps tries to help consumers understand what is really happening with their data.

The National Telecommunications and Information Administration of the U.S. Department of Commerce announced a new Short Form Notice Code of Conduct to Promote Transparency in Mobile App Practices this summer, and industry groups are busy commenting on pros and cons. The code is voluntary, but would...

Association Chapter Insurance Policies: What Coverage Do You Need? Back to Site Load in Main Window
02/12/2014

Co-Author: Jennifer Kirkpatrick Howard, a producer at Lockton Companies and a risk management consultant and insurance broker, jkhoward@lockton.com.

Choosing insurance coverage for a chapter or affiliate can be overwhelming. Here are a few tips to help you get started in figuring out what coverage is right for your chapters.

I Got This Thing From the IRS....... Back to Site Load in Main Window
01/30/2014

The Internal Revenue Service is now launching questionnaire projects to gather information about retirement plans, in addition to conducting random, full scope audits. What should you do if a questionnaire is received? First - do not ignore it and, second, ask your advisor to help with the responses. A proactive review of your retirement plans’ operations is never a bad idea.

Managing Risk With Technology Contractors Back to Site Load in Main Window
01/30/2014

Tips to minimize the potential legal pitfalls in contracting for technology systems

Acquiring the right technology systems is often critical to an association’s success. Too often, however, associations rush through technology system acquisitions and sign unfavorable vendor contracts that ultimately provide little protection to the association if the system or its vendor doesn’t perform as...

Non Profit Report - January 2014 Back to Site Load in Main Window
01/30/2014

I Got This Thing From the IRS...

Managing Risk With Technology Contractors

Lessons Learned: The Importance of Effective Financial Governance and Internal Controls in the Wake of Reported Embezzlements at Prominent Nonprofits

Copyrights Are Critical For Associations Back to Site Load in Main Window
12/19/2013

Books, publications, websites, white papers, conference proceedings, magazines and newsletters constitute some of the most valuable property that associations have. These materials may be protected by the copyright laws, and it’s critical that associations maximize such protection. It’s important to make sure both that the organization owns or has adequate rights to use and publish any materials, and also that it...

Non Profit Report - December 2013 Back to Site Load in Main Window
12/19/2013

Protecting An Association's Trademarks

Copyrights Are Critical For Associations

Maine Gets Ride of CCV Requirements

Protecting An Association's Trademarks Back to Site Load in Main Window
12/19/2013

When we think of trademarks, most consumers think of famous international brands, such as Coca-Cola, Nike and Apple. Trademarks, however, are not just for traditional “for-profit” corporations. Trademarks can be very important assets to associations and can have significant value in advancing their missions and raising funds. An association’s name, acronym and logo, among other things, can be used in a trademark...

TRENDS Annual Nonprofit Forecast & Risk Review - WTP sponsor Back to Site Load in Main Window
12/06/2013

Non Profit Report - November 2013 Back to Site Load in Main Window
11/25/2013

Privacy Matters

Cyberattacks Are Equal Opportunity Threats

Cyberattacks Are Equal Opportunity Threats Back to Site Load in Main Window
11/24/2013

You may think that most cyberattacks happen to for-profit businesses and government agencies. But don’t be lulled into a false sense of security; when it comes to collecting and storing valuable data, many trade associations and nonprofits could give a like-sized corporation a run for its money.

Certification 101 - WTP speaker Back to Site Load in Main Window
11/11/2013

ICE conference

Guidelines for Good Governance - WTP speaker Back to Site Load in Main Window
11/06/2013

Lorman webinar

Non Profit Report - October 2013 Back to Site Load in Main Window
10/31/2013

Top-7 Social Media Issues for Associations

IRS Self-Declarers Questionnaire Raises Interesting Question in Wake of EO Unit Scandal Print Article

For Nonprofits: Tax Exempt Status, Good Governance & More - WTP speaker Back to Site Load in Main Window
10/24/2013

Dorothy Deng of WTP will address the Bio Med/Bio Tech special interest group of the American Society for Quality, in a presentation co-hosted by the Monte Jade Society.

(e)merge Art Fair - WTP sponsor Back to Site Load in Main Window
10/03/2013

The (e)merge art fair returns for a third year with the 2013 edition featuring an international roster of 80 exhibitors presenting works by 150 artists from 30 countries.

Exhibitors will show new works in painting, sculpture, video, performance, installation, and other media. For four days, the public is welcome to view a carefully curated selection of emerging art at the Capitol Skyline Hotel, exhibited on...

ASAE's Law Symposium - WTP speakers Back to Site Load in Main Window
09/27/2013

This annual symposium on nonprofit law is targeted to association in-house counsel and their outside legal advisors, and will feature three sessions with WTP lawyers.

Top-7 Social Media Issues For Associations Back to Site Load in Main Window
09/26/2013

Association executives should be aware of potential legal risks social media can pose for their associations.

Intellectual Property Issues for Nonprofits - WTP speakers Back to Site Load in Main Window
09/25/2013

Association TRENDS

Non Profit Report - September 2013 Back to Site Load in Main Window
09/19/2013

Affordable Care Act Requirements for Employers: Although Mandate Delayed, Action Still Required

Meetings Contracts

Top Ten Legal Certification Issues - WTP speaker Back to Site Load in Main Window
09/12/2013

American Board of Nursing Specialties

The Two BIG Legal Issues for Meeting Planners: Copyrights and Contracts - WTP speaker Back to Site Load in Main Window
09/05/2013

Hospitality Sales and Marketing Association International, HSMAI Meet National

Non Profit Report - August 2013 Back to Site Load in Main Window
08/29/2013

Legal Update and Summary of the New York Nonprofit Revitalization Act of 2013

"Old Act" DC Corporations Under the New Act

Governance, Conflicts & Ethics for Certification Boards - WTP speaker Back to Site Load in Main Window
08/28/2013

Institute for Credentialing Excellence Legal Webinar:

"Old Act" DC Corporations Under the New Act Back to Site Load in Main Window
08/28/2013

DC nonprofit corporations formed prior to 1963 have a choice to remain under DC's old nonprofit corporation act or to come under the new act. If the entity wants clearer guidance on structure, then electing to come under the new act would be an appropriate decision. But if it prefers to stay under the old act, it must be careful to follow some new regulations or it will end up coming under the New...

Legal Update and Summary of The New York Nonprofit Revitalization Act of 2013 Back to Site Load in Main Window
08/28/2013

The New York State Legislature recently passed the Nonprofit Revitalization Act of 2013 (the “New Act”), which contains several amendments to the New York Not-For-Profit Corporation Law. If signed by Governor Cuomo, provisions of the New Act will become effective July 1, 2014 and will apply to nonprofit corporations that are incorporated in New York.¹

Meetings Contracts Back to Site Load in Main Window
08/28/2013

Every association holds meetings, whether a small board meeting or a convention for thousands. Association executives responsible for meeting planning should be aware of some of the latest trends in negotiating hotel and convention contracts to protect their associations.

Top Ten International Legal Issues for Nonprofit Organizations - WTP speaker Back to Site Load in Main Window
08/26/2013

Nonprofit Risk Management Center, 2013 Risk Summit

Ethics, Discovery & Enforcement Perspectives on Credentialing - WTP speaker Back to Site Load in Main Window
08/06/2013

ASAE Annual Meeting

Tax Exempt Organizations from Start to Finish - WTP speaker Back to Site Load in Main Window
07/29/2013

This Basic Level all-day seminar, presented by NBI, Inc., will cover the incorporation process, establishing tax-exempt status, directors and officers, unrelated business taxable income, the Form 990, organizational issues, and restructuring and terminating exempt organizations.
The panel of speakers includes Eileen Johnson, from WTP.

Non Profit Report - July 2013 Back to Site Load in Main Window
07/17/2013

What Nonprofits Don't Know About Healthcare Reform Can Hurt Them

New Rules for Association Foundation from the IRS

New Rules for Association Foundations from the IRS Back to Site Load in Main Window
07/16/2013

Associations with related foundations that are considered to be “supporting organizations” under Internal Revenue Code section 509(a)(3) should pay attention to a recent decision by the Internal Revenue Service. The IRS published the final and proposed regulations for supporting organizations on December 28, 2012 in T.D. 9605 - Payout Requirements for Type III Supporting Organizations That Are...

What Nonprofits Don't Know About Healthcare Reform Can Hurt Them Back to Site Load in Main Window
07/16/2013

The federal Patient Protection and Affordable Care Act (“ACA”) enacted by Congress in 2010 will affect nonprofit organizations as much as for-profit companies. All nonprofits should determine if they are “large employers” and are subject to the penalties imposed by the ACA if their health plans fail to provide a minimum level of coverage to their full-time employees or if benefits offered are not “affordable.” On...

Association Trends Finance Live Breakfast - WTP speaker Back to Site Load in Main Window
06/27/2013

Panelists: Eileen Johnson, Partner at WTP, and Peter Smith, Compensation Consultant

JHPIEGO's 40th Anniversary Celebration - WTP sponsor Back to Site Load in Main Window
06/24/2013

For the past forty years and every day around the world, Jhpiego has worked tirelessly to help the world’s most vulnerable women in developing countries achieve their most elemental but challenging dream: safe motherhood. Jhpieog is an affiliate of Johns Hopkins University.

ASAE's Association Law Online Conference - WTP speaker Back to Site Load in Main Window
06/20/2013

WTP's Jeff Glassie will be speaking on the topic of intellectual property and technology as these apply to nonprofit organizations and associations.

To register, please visit the ASAE web site, www.asaecenter.org.

DC Area Nonprofit Happy Hour - WTP co-hosting Back to Site Load in Main Window
06/13/2013

CohnReznick, Hartman Executive Advisors, Smart HR, and Whiteford Taylor & Preston are hosting a Happy Hour at Ristorante i Ricchi. Celebrate the beginning of summer with networking and conversation among friends and colleagues in the not-for-profit sector. There’s no program or agenda – just casual cocktails, hors d’oeuvres and conversation.
Social Media in the Workplace: Part 1

IRS Releases Revised Publications on Charitable Contributions and Gaming Activities

Small Business Health Care Tax Credit Form Released by the IRS

Non Profit Report - Summer 2010 Back to Site Load in Main Window
08/05/2010

Small Tax-Exempt Organizations: Don't Lose Your Exempt Status

Corral Your Contracts

Small Business Health Care Tax Credit Available to Tax-Exempt Organizations

Non Profit Report - Spring 2009 Back to Site Load in Main Window
06/01/2009

The Price of Getting Personal

Virginia Legislative Wrap Up

COBRA Health Continuation Coverage Under the Economic Stimulus Act

Non Profit Report - Winter 2009 Back to Site Load in Main Window
03/09/2009

Do You Have Time For Twice As Much Work?

Schaefer, Benson and Schaefer Join WTP

Which Form 990 Should My Organization File?

Think Before You Type

Is a Merger a Good Idea for Our Association?

Nonprofit Organizations Update - Fall 2008 Back to Site Load in Main Window
12/04/2008

Retirement Plans 2009 -- Are You Ready For Compliance?

Federal Funding Guidelines for Non-Profit Organizations

NOG Update Summer 2008 Back to Site Load in Main Window
08/21/2008

Non Profit Report - Summer 2008 Back to Site Load in Main Window
08/21/2008

Does Your Organization Need A Compensation Committee?

Pension Protection Act Revisions

Beware of Cybersquatting and Other Domain Name Abuse

Non Profit Report - Spring 2008 Back to Site Load in Main Window
06/23/2008

Payout Of Accrued But Unused Leave At Termination: The Rules Change -- Yet Again!

Charitable Immunity in Virginia

Non Profit Report - Winter 2008 Back to Site Load in Main Window
02/06/2008

Update on the Revised Form 990

Political Activities by Tax-Exempt Organizations

Non Profit Report - Fall 2007 Back to Site Load in Main Window
11/20/2007

Updates from the IRS and Capitol Hill

Q&A

10 Lobbying Do's for Nonprofit Organizations and Staff

IRA Charitable Giving Conundrum

Eileen Morgan Johnson Named to ASAE Council

Attorney Spotlight: Kevin Kernan

Non Profit Report - Summer 2007 Back to Site Load in Main Window
06/13/2007

IRS on Governance

Protecting Volunteers From Liability in Maryland

Board Evaluation of the Chief Executive Officer

Virginia Sales Tax Law Change, Effective July 1, 2007

Nonprofit Report - Spring 2007 Back to Site Load in Main Window
03/05/2007

Using Your 990 as a Marketing Tool

Negotiating Contracts: From Cleaning Crews to Fundraisers

Board Committee Structure Back to Site Load in Main Window
01/22/2007

This resource is provided for informational and reference purposes only and should not be construed as legal advice. Specific legal questions regarding this information should be addressed by your organization’s legal counsel.

Board Evaluation of the Chief Executive Officer Back to Site Load in Main Window
01/22/2007

Although a compensation committee or the executive committee may be delegated the authority to set the CEO's compensation, the entire board should be involved in the CEO's annual review. A consultant can be helpful in determining what questions to ask and in gathering the responses and facilitating communication between the board and the CEO.

Board Recruitment Needs Analysis Back to Site Load in Main Window
01/22/2007

This tool can be used to assess current strengths and weaknesses of an existing board or used to evaluate a pool of potential board candidates. With some modification, it can also be used as a tool to track the experience and diversity of existing board members on an individual basis.

Board Responsibilities Checklist Back to Site Load in Main Window
01/22/2007

This checklist is designed to assist boards in reviewing their activities to ensure that they are focusing on governance and not management.

Compensation Committees: Does Your Organization Need a Compensation Committee? Back to Site Load in Main Window
01/22/2007

This resource is provided for informational and reference purposes only and should not be construed as legal advice. Specific legal questions regarding this information should be addressed by your organization's legal counsel.

Executive Compensation for Exempt Organizations Back to Site Load in Main Window
01/22/2007

This resource is provided for informational and reference purposes only and should not be construed as legal advice. Specific legal questions regarding this information should be addressed by your organization's legal counsel.

Look Before You Leap: What You Need to Know About Nonprofit Board Service Back to Site Load in Main Window
01/22/2007

This resource is provided for informational and reference purposes only and should not be construed as legal advice. Specific legal questions regarding this information should be addressed by your organization's legal counsel.

Nonprofit Board Member's Job Description Back to Site Load in Main Window
01/22/2007

Often board members find themselves on a nonprofit board of directors with no guidance as to what their role is or the organization's expectations of them. This "job description" is actually advice for new board members of nonprofit organizations. Following this advice can lead to a more successful board, a more successful organization and a more enjoyable experience for the new board member.

Regulating Charitable Fundraising in the 21st Century Back to Site Load in Main Window
01/22/2007

This resource is provided for informational and reference purposes only and should not be construed as legal advice. Specific legal questions regarding this information should be addressed by your organization's legal counsel.

Responsibilities of a Nonprofit Director Back to Site Load in Main Window
01/22/2007

This resource is provided for informational and reference purposes only and should not be construed as legal advice. Specific legal questions regarding this information should be addressed by your organization's legal counsel.

The Pension Protection Act of 2006 and Nonprofit Reforms Back to Site Load in Main Window
01/22/2007

Volunteer Management Back to Site Load in Main Window
01/22/2007

Volunteers are an important part of the nonprofit community. Almost all organizations started with an idea and the hard work of one or two people. Many organizations operate solely with volunteers. Others use volunteers to expand their programming efforts. The vast majority of nonprofit board members are volunteers. Savvy managers realize volunteers can pose risks to an organization if they are not well managed in...

Non Profit Report - Winter 2007 Back to Site Load in Main Window
12/27/2006

What Does the Legislative Horizon Hold for Tax-Exempt Entities?

Executive Compensation Avoiding Excise Taxes on Deferred Compensation

Nonprofit Report - Fall 2006 Back to Site Load in Main Window
12/12/2006

Charitable Organization Reform Legislation Becomes Law

Fax Advertising and Nonprofit Organizations

Fundraising Regulations in the 21st Century

Non Profit Report - Summer 2006 Back to Site Load in Main Window
08/07/2006

IRS Issues New Guidance on Political Activities

Are Charitable Giving Tax Incentives and Reforms a Possibility This Year?

Non Profit Report - Spring 2006 Back to Site Load in Main Window
03/15/2006

Charitable Organization Reform Initiatives

Hotel Contracts What to Watch for When Planning a Conference

Nonprofit Report - Winter 2006 Back to Site Load in Main Window
01/18/2006

What Does the Legislative Horizon Hold for Tax-Exempt Entities?

Executive Compensation: Avoiding Excise Taxes on Deferred Compensation