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Indemnification Clauses in Nonprofit Contracts
Explore indemnification clauses in nonprofit contracts including legal protections and compliance. Learn more about nonprofit risk management.
2023 US Data Privacy Laws Impact Nonprofits
Learn about 2023 US data privacy laws and their impact on nonprofit organizations with compliance tips. Discover insights on legal obligations.
Ministerial Housing Allowances: Eligibility, Applicability, and Safeguards
Understand ministerial housing allowances including IRS eligibility and compliance requirements. Explore insights on nonprofit tax benefits.
FAQs – COVID-19 and EIDL Loans for Churches and Other Nonprofits
Explore PPP and EIDL loan requirements for nonprofits and churches including eligibility and compliance. Learn more about nonprofit financing.
Churches, Illegality, and 501(c)(3) Status
Understand 501(c)(3) compliance for churches including risks of illegal activities and IRS rules. Learn more about nonprofit legal obligations.
Tax-Exempt Reinstatement After Auto-Revocation
Learn how to reinstate nonprofit tax-exempt status after IRS auto-revocation with steps for compliance. Explore guidance on nonprofit taxation.
When Charitable Gifts are Restricted – or Not
Explore restricted vs. unrestricted charitable gifts for nonprofits including legal and IRS compliance. Discover insights on donation management.
Membership Dues – Are They Deductible?
Explore IRS rules on the tax deductibility of nonprofit membership dues including compliance requirements. Discover insights on nonprofit taxation.
Arbitration Employment Clauses
Learn about arbitration clauses in nonprofit employment contracts including legal implications and compliance. Explore insights on employment law.
“Who Owns My Church?” Seeking Supreme Clarification on Church Property Rights
Understand legal considerations for church property ownership and disputes with insights on nonprofit governance. Learn more about property rights.
“Piercing the Corporate Veil” of Nonprofits
Explore legal protections against piercing the corporate veil for nonprofits including liability risks and safeguards. Discover insights on governance.
Employee vs. Independent Contractor
Understand the legal differences between employees and independent contractors for nonprofits and ensure compliance. Learn more about employment law.
Charitable Receipts: Why, When, and What to Include
When and why do 501(c)(3) nonprofits need to provide charitable receipts to donors? Learn about IRS requirements for cash and noncash contributions.
Personal Security as Fringe Benefit
When and how should nonprofit leaders provide personal security for employees? May personal security expenses qualify as a non-taxable fringe benefit treatment?
Exculpation
May nonprofits limit individual liability of their officers and directors? Learn about exculpation as a risk-mitigation tool and related legal developments.
Exempt Salary Threshold Update
How does Mayfield v. U.S. Department of Labor inform nonprofit employer best practices regarding the FLSA exempt salary threshold increases?
Integrating Sex Offenders Responsibly
How can churches balance the desire to integrate sex offenders, within worship and other activities, considering legal and risk mitigation concerns?
Illinois: New DEI Disclosures
Effective January 1, 2025, the newly amended Illinois Not-For-Profit Act requires new public DEI disclosures of officers and directors for certain nonprofits.
Pre-Tax Educational Benefits
Should nonprofits offer pre-tax educational benefits to employees? What conditions apply the Internal Revenue Code, and what are the best options?
Chicago: Paid Sick and Other Leave Update
Effective July 1, 2024, the vast majority of employees working in Chicago will be covered under the new Paid Leave and Paid Sick and Safe Leave Ordinance.
Handling Threats and Disturbances
How should nonprofit and religious leaders respond to security threats and disturbances? What is legally permissible, appropriate, and will mitigate liability?
Now Press “Record” - or Not?
To what extent are nonprofits able to legally record meetings and other activities while mitigating any associated risks in today's virtual world?
Video Camera Footage
How long should nonprofits retain security and other video recordings? Key considerations inform policy and exceptions, such as litigation holds.
Exempt Salary Thresholds
Salary thresholds for the “white-collar” and the ‘highly compensated” employee exemption will soon increase, as a result of the U.S. Department of Labor ruling.
501(c)(3) Status = Title IX Financial Assistance?
The Fourth Circuit’s pending Buettner case addresses whether 501(c)(3) tax-exempt status alone equates to Title IX’s definition of financial assistance.
Keeping Church Safe
How can ministry leaders best promote safety and address security concerns in light of increased hostility and violence at religious gatherings?
Faith’s Law: Sexual Misconduct in Schools
Faith’s Law squarely addresses educator sexual misconduct of K-12 students in school environments. How do Illinois schools comply with resulting obligations?
Undue Hardship Legal Developments
Legal developments strengthen employees’ religious and pregnancy-related rights and shape “undue hardship” considerations. How should employers respond?
Employers’ Religious Beliefs and SOGI
The Braidwood appellate ruling clarifies tensions between employment discrimination laws and religious freedom protections for private employers under RFRA.
Nonprofit Garnishment FAQs
It is estimated that 7% of individuals in the U.S. are subject to a wage garnishment. What should nonprofit employers do upon receipt of such notice?
Paper, Paperless, Past, and Future – How Should Nonprofits Handle Documents?
Nonprofits, Volunteers, and Copyright: Clarifying Ownership and Usage Rights
That’s the Ticket! “Suggested Donations,” Admission Fees, and the Real Price of Tax-Exempt Status
Illinois Mandated Reporter Changes: Clergy, Child Care Workers, and Other Mandated Reporters
Reimbursing Employees for Work-Related Use of Personal Devices: It’s the Law!
IRS Scandal – Still No Closure: W & O Partner Sally Wagenmaker Interviewed on the Continuing Controversy
Ministry Conference Workshops
W&O partner attorney Sally Wagenmaker will present nonprofit ministry workshops at the 2025 Church Ministries Conference in Grand Rapids, Michigan.
HIPAA and Medical Records for Nonprofits
Do nonprofits holding medical information fall under HIPAA coverage? Some nonprofits are covered entities and must comply with stringent HIPAA requirements.
Nonprofit Founder Compensation
How much should nonprofit founders be paid? A modest compensation approach can be beneficial, but may lead to employment-related challenges long term.
Whistleblower Protections in Illinois and Beyond
The Illinois Whistleblower Act provides enhanced employee protections to those who report wrongdoing at their workplace. What do nonprofits need to know?
Child Safety: Evaluating Negative Screening Results
Effective child safety screening may warrant additional risk assessment, such as for further questions for applicants and references, and other investigation.