Non-Profits

News & Analysis as of

Yes, Employers Can Still Have Unpaid Interns (Under the Right Circumstances)

In the past, we’ve explained the DOL’s test for whether employers must pay their interns. Put simply, public employers and qualifying not-for-profit entities do not have to pay their interns. I hope that our more recent...more

MoFo New York Tax Insights - Volume 5, Issue 12 - December 2014

In This Issue: - ALJ Rejects New York City’s Attempt to Forcibly Combine Bank and Its Non-New York City Mortgage Subsidiary - Tribunal Amends Decision Upholding Disallowance of Nonresident Partner’s Loss from...more

Tame the Beast: Prepare for the Year-End Audit Now

With year-end soon rearing its ugly head, not-for-profits have a lot on their plates. For calendar-year-end organizations, preparing now for the audit that inevitably ensues after December 31st is the best way to ensure a...more

Alert: Conversion of a Postsecondary Educational Institution from a For-Profit to a Nonprofit, Tax-Exempt Entity

The recent announcements that Grand Canyon University would explore nonprofit status and that Corinthian Colleges plans to sell a group of schools to a nonprofit entity have encouraged higher education companies to take a...more

Perspectives - November 2014

In this issue: - Not-for-Profit Spotlight - Top Compliance Challenges in Church Accounting - 10 Ways to Lose Your Not-for-Profit Status - Not-For-Profit Fleet Management - Events -...more

Certifying privacy compliance: Is TRUSTe sufficiently trusty?

People concerned about privacy often ask, “Who can you trust?” And thus it’s worrisome when even a trusted intermediary — indeed, a privacy certification provider named for trust, TRUSTe — turns out to have a trustworthiness...more

Federal Trade Commission Announces Settlement with TRUSTe Over Privacy Seal Program

On November 17, 2014, the Federal Trade Commission (FTC) announced a settlement with True Ultimate Standards Everywhere (TRUSTe) resolving allegations that TRUSTe failed to conduct annual recertifications for its privacy seal...more

How to project gainful employment rates - Part 1

On October 31, the U.S. Department of Education promulgated its new “gainful employment” or “GE” regulations. As we discussed in a prior post, the new rules apply to all programs offered by for-profit, proprietary...more

California Enacts Bill to Combat Noncompliant Charities

The California State Legislature recently passed Assembly Bill 2077 (“AB 2077”). AB 2077, which was signed by Governor Brown, is designed to make it more difficult for charities that have not complied with their registration...more

Volunteers Are Not “Employees” Protected From Employment Discrimination Under Title VII

Many non-profit organizations, public agencies, and other employers rely upon volunteers. But what happens when an organization decides to terminate a volunteer’s affiliation with it because of the volunteer’s religion? ...more

IRS Provides Increased Flexibility on Management Contracts for Tax-Exempt Bond-Financed Property

On October 24, 2014, the Internal Revenue Service issued Notice 2014-67 (the “Notice”), which provides important guidance and increased flexibility for issuers and conduit borrowers of tax-exempt bonds regarding contracting...more

Summary of HUD’s LEAN 232 Program E-Mail Blast: Office of Residential Care Facilities (ORCF), October 2014

In an effort to summarize the highlights of the U.S. Department of Housing and Urban Development (HUD) LEAN E-mail Blasts that we receive, and rarely have time to review in a timely fashion, we at Pepper are providing this...more

Law Defining Nonprofit Directors’ Voting Rights to Take Effect in January

The bylaws of many California nonprofit corporations refer to “ex officio” directors, typically by reference to the chief executive, the executive director, or sometimes a representative of another entity. The term “ex...more

Back to School with Charity Navigator

School is in full swing across the country, and it looks like students won’t be the only ones who will be graded out of 100 points this year. Charity Navigator, a nonprofit organization that evaluates charities in the United...more

IRS Attempts to Simplify the Application Process for Certain 501(c)(3) Organizations, but is “EZ” Better?

On July 1, 2014, the Internal Revenue Service (“IRS”) released Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code (“Code”)....more

Hospital Conversion to For-Profit Status Improves Health (i.e., Financial Health)

For years the debate has raged: Does conversion of a nonprofit hospital to for-profit status result in a decline in clinical quality? An improvement? More efficient operations? A decrease in the volume of indigent and...more

Foreign Charities and the Changing Landscape of CRA Charity Audits

There has been a flurry of recent scrutiny and activity in the areas of foreign and domestic charities – few foreign charities remain on the list of qualified donees since the changes to the definition of “qualified donee” in...more

Using the New Markets Tax Credit to combat chronic homelessness

In 2011, USBCDC, one of the largest New Markets Tax Credit investors, used the credit to finance a facility for Blanchet House of Hospitality, a social services nonprofit that provides three-meals-per-day, clothing and...more

Do-Gooders Need Not Apply

According to its mission statement, Consumer Watchdog is a non-profit entity “dedicated to providing an effective voice for taxpayers and consumers in an era when special interests dominate public discourse, government and...more

Volunteers Cause Winery Woes

Volunteers and for-profit businesses shouldn’t be served together. That lesson has proved to be fatal for a small California winery. As reported by the San Jose Mercury News, Westover Winery’s “use of volunteer workers...more

Disclaimer Requirements Apply to All Forms of Non-Media Communications Disseminated for the Purpose of Influencing an Election

The Minnesota Campaign Finance and Public Disclosure Board (Board) recently issued a memorandum that serves as an important reminder for all nonprofit organizations during this election season. In its memorandum, the Board...more

Stop the Presses!

A recent client alert warned of impending changes in the California non-profit hospital world because of a new bill giving the Attorney General’s office greater powers than ever before to approve, deny, or modify mergers...more

Bill Aims At Clarifying Status Of Ex Officio Directors

Yesterday’s post considered the various paths to becoming a director under the California General Corporation Law. The California Nonprofit Corporation Law defines “directors” in a similar fashion but makes it clear that the...more

Unclaimed Funds: Requirements, Penalties, and Relief for Holders of Unreported Funds

“Unclaimed funds” are all intangible property (such as savings accounts, checking accounts, unclaimed wages, dividends, credit balances and many other types of outstanding checks and balances payable) unclaimed by its owner...more

Perspectives - Trends and topics in not-for-profit management - September 2014

In this Issue: - Not-for-Profit Volunteers: HIPAA Compliance & Training - Not-for-Profit Spotlight: Project Sunshine - 10 Ways to Lose Your Not-for-Profit Status - Economic Development...more

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