While the campaigns for U.S. President, U.S. Senate, U.S. House, Ohio Supreme Court, and to a lesser extent the Ohio General Assembly will dominate media attention, we still anticipate activity at the Statehouse....more
1/9/2024
/ Comment Period ,
Community Development ,
Congressional Committees ,
Executive Orders ,
Governor DeWine ,
Governor Vetoes ,
Grants ,
Legislative Agendas ,
State and Local Government ,
State Budgets ,
State Funding ,
Tax Reform ,
Transgender
For an “Off-Year” in Ohio’s election cycle, this November election day is shaping up to be a very busy one. While Issue 1 and Issue 2 made it the ballot in different ways, both could have a lasting impact on Ohioans of all...more
What Didn't Happen -
The 134th General Assembly wrapped up its work last week putting the final touches on a marathon lame duck session. Benesch secured numerous big wins for our clients, including an amendment to the tax...more
Before concluding the work of the Legislature, the caucuses have selected their leadership teams. House Republicans have agreed on Rep. Derek Merrin (R-Monclova Twp.) to be speaker for the 135th General Assembly....more
Our advice is often sought about forming a charitable organization for personal reasons, corporate philanthropy or to house the charitable/educational activities of a trade association or a social welfare association. There...more
6/7/2022
/ 501(c)(3) ,
501(c)(4) ,
501(c)(6) ,
Business Formation ,
Choice of Entity ,
Filing Requirements ,
Internal Revenue Code (IRC) ,
IRS ,
Lobbying ,
Nonprofits ,
Proposed Legislation ,
Public Charities ,
Tax Exempt Entities
What is a tax-exempt organization?
Tax exempt organizations come in many “flavors”. The most familiar are charities that are exempt from Federal income tax under section 501(c)(3) of the Internal Revenue Code....more
It has taken more than three years and hundreds of hours of debate, but Ohio has finally passed legislation to legalize sports betting. In 2018, the United States Supreme Court overturned the federal Professional and Amateur...more
Ohio House of Representative leadership announced recently that they plan to consider a capital budget bill in 2022 to include funding for community projects.
The capital budget provides appropriations for state agency...more
Last week, Governor Mike DeWine signed the $74 billion state operating budget, which builds on the Governor’s vision for the future. The two-year spending bill (HB 110), includes nearly $162 billion in all funds...more
A new law passed in Ohio that will create a “For-Profit Benefit Corporation” designation in Ohio.
Senate Bill 21 amends Ohio Corporation law, as contained in ORC §1701, providing for a new form of for-profit corporation, a...more
On November 11, 2020, Governor DeWine held a press conference to announce additional public health orders to enhance requirements for mask-wearing and to issue a warning about restaurants, bars and fitness centers.
DeWine...more
11/12/2020
/ Bars ,
Coronavirus/COVID-19 ,
Governor DeWine ,
Holidays ,
Hospitality Industry ,
Masks ,
Public Health ,
Public Health Emergency ,
Public Schools ,
Restaurant Industry ,
Safety Precautions ,
Social Distancing ,
Workplace Safety
The Ohio General Assembly is expected to return after the election to work on priority issues through the end of the year, also known as “Lame Duck” session. This is always a time of fast-paced legislative activity....more
11/9/2020
/ Background Checks ,
Broadband ,
CARES Act ,
Gaming ,
Governor DeWine ,
Gun Laws ,
Lame Duck Session ,
Law Enforcement ,
Nuclear Power ,
State Budgets ,
State Legislatures ,
Surprise Medical Bills ,
Telehealth ,
Virtual Meetings
As has been widely publicized, the CARE Act includes a provision for one time payments, referred to as “recovery rebates”, of up to $1200 for some taxpayers and certain non-taxpayers. The amounts will vary depending upon...more
Following the recent closure of all childcare centers by the Illinois Governor’s Executive Order on March 20, 2020, the Governor’s Office of Early Childhood Development (“GOECD”), in partnership with Illinois Department of...more
The Ohio Department of Job and Family and Family Services (“ODJFS”) is now issuing Temporary Pandemic Child Care Centers (“TPCCC”) licenses to address childcare needs for essential workers. Following the recent closure of the...more
On March 17, 2020, Governor Mike DeWine issued Executive order 2020-04D authorizing the Ohio Department of Job and Family Services (“ODJFS”) to accept applications and begin issuing licenses for Temporary Pandemic Child Care...more
The American Logistics Aid Network (ALAN) was founded by several professional and trade associations that came together after Hurricane Katrina to help provide humanitarian relief. Today, ALAN comprises hundreds of supply...more
4/4/2016
/ 501(c)(4) ,
Charitable Donations ,
Child Abuse ,
E-Filing ,
Form 1023 EZ ,
Form 990 ,
General Contractors ,
Grants ,
Humanitarian Assistance ,
IRS ,
Neglect ,
Proposed Legislation ,
Proposed Regulation ,
Supply Chain ,
Supporting Organizations ,
Tax Exempt Entities
I Just Received Drafts of Construction Loan Documents from My Lender, Now What?
I have heard the following statement many, many times over the course of my career: “Do I really need to hire an attorney to close a simple...more
2/12/2016
/ Commercial Leases ,
Construction Loans ,
Crowdfunding ,
Department of Labor (DOL) ,
Fair Labor Standards Act (FLSA) ,
First Amendment ,
Interest Payments ,
IRS ,
Mechanics Lien ,
Nonprofits ,
Political Campaigns ,
Tax Exempt Entities ,
Transit Benefits ,
White-Collar Exemptions
Governor Signs New Law to Allow Asthma Inhalers in School and Camps.
Asthma is a chronic lung disease that inflames and narrows the airways. It causes recurring periods of wheezing, chest tightness, shortness of breath...more
In a decision in which no opinion commanded a majority, the Ohio Supreme Court sided with a private entity — a charter school operator — in a dispute over the ownership of personal property purchased by the operator with...more
10/5/2015
/ Affordable Care Act ,
Board of Directors ,
Browning-Ferris Industries of California Inc. ,
Charter Schools ,
Commercial Bankruptcy ,
Corporate Governance ,
Department of Labor (DOL) ,
Estate Planning ,
Fiduciary Duty ,
Franchises ,
GAO ,
Home Health Agencies ,
Home Healthcare Workers ,
IRS ,
Joint Employers ,
Minimum Wage ,
Negligence ,
Nonprofits ,
Pending Legislation ,
Personal Property ,
Retirement Plan ,
SCOTUS ,
Staffing Agencies ,
Unions ,
Wage and Hour
Section 1. All persons born or naturalized in the United States, and subject to the jurisdiction thereof, are citizens of the United States and of the State wherein they reside. No State shall make or enforce any law which...more
8/6/2015
/ At-Will Employment ,
Department of Labor (DOL) ,
Employee Definition ,
Employer Liability Issues ,
Hiring & Firing ,
Independent Contractors ,
Misclassification ,
Nonprofits ,
Obergefell v. Hodges ,
Same-Sex Marriage ,
SCOTUS ,
Whistleblowers
In a recently released MLN Matters (Number: SE1417), CMS announced that it is implementing the enhanced enrollment screening provisions of the Affordable Care Act (ACA) by requiring finger print based background checks for...more
The OIG recently made available its 2014 Work Plan. The Plan identifies OIG focus areas and priority projects for the coming year. This post provides a brief summary of many of the new OIG projects for fiscal year 2014 to...more
In Revenue Ruling 2013–17, the Internal Revenue Service (IRS) announced that the terms “husband and wife,” “husband” and “wife” in the Internal Revenue Code are to be interpreted to include an individual married to a person...more