Tag: Nonprofit

Labor & Employment

California Court of Appeal Addresses When Nonprofits May Properly Utilize Unpaid Volunteers

Written by Gary McLaughlin and Simone Del Barco In a decision of significance to nonprofit organizations across California, the California Court of Appeal has recently clarified when nonprofits can properly treat individuals who donate their time as volunteers, rather than employees.  (Spilman, et al. v. Salvation Army (2026) 2026 WL 35953). In Spilman, the plaintiffs worked for the Salvation Army as part of a six-month … Continue reading California Court of Appeal Addresses When Nonprofits May Properly Utilize Unpaid Volunteers

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Charitable Organizations, Trusts & Estates

Understanding UPMIFA: Fiduciary Issues with Mission-Related Investing

Written by David Wheeler Newman The Uniform Prudent Management of Institutional Funds Act (UPMIFA), adopted in 49 states, provides guidance to charitable organizations concerning the management and investment of charitable funds. Prior posts (Understanding UPMIFA: Delegation of Management and Investment of Endowment Funds and Understanding UPMIFA: Important Endowment Concepts) focused on UPMIFA standards for determining the endowment spending rate and rules for delegation of management … Continue reading Understanding UPMIFA: Fiduciary Issues with Mission-Related Investing

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COVID-19, Tax

Paycheck Protection for Non-Profits

Charitable Organizations May Apply for Forgivable Loans Under the CARES Act

Written by David Wheeler Newman and Jean Nogues

As part of the unprecedented $2 Trillion stimulus package (the CARES Act), charitable organizations exempt under Internal Revenue Code section 501(c)(3) with 500 or fewer employees may apply for loans under the Paycheck Protection Program (PPP) provision of the Act.

All loans to qualifying charities will have the same terms: Continue reading “Paycheck Protection for Non-Profits”

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