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How the Tax Cuts and Jobs Acts Revises the Computation of UBTI: Three Major Revisions

Introduction Organizations exempt from federal taxation must still pay taxes on unrelated business income (UBI) (i.e. income gained from a regularly conducted trade or business that is unrelated to the organizations exempt purpose). In 2017, Congress passed the Tax Cuts and Jobs Act (“TCJA”) which made major revisions to how unrelated business taxable income (UBTI) …

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Compliance for Remote Employees

Of the many things Covid-19 can be said to have forced us to change in our daily lives, how and where we work is one of them. For employers, the ongoing pandemic has seen an increase in leveraging remote employees. Overview An increasing number of employees are work from home, and sometimes that home is …

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Supporting Organizations Part 2

The Relationship Test In our last blog post we discussed Supporting Organizations and the first three tests for how to determine if a 501(c)(3) public charity is a supporting organization. In the second part of this two part series, we’ll discuss the fourth and final test of supporting organizations: the Relationship Test. Depending on the …

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Copyright Filing For Short Works

The U.S. Copyright Office announced the new application form for authors for “short online literary works” including but not limited to articles, blog posts, social media posts, comments, and possibly tweets. The idea of protecting short works or as it may have been suggested, copyrightable tweets, seemed tedious, expensive, and unnecessary to most writers. However, …

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Third Time is the Charm

Once again, Washington state lawmakers are contemplating the passing of the Washington Privacy Act (“WPA”). The WPA, in its changing forms, has been on the docket for a vote two years running now. The 2019 version died in the House of Representatives, and the 2020 version, which garnered more support, failed to pass a vote …

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A Brief Review of Client Development for Solo and Small Firm Lawyers

            Throughout the legal community there is no shortage of opinions people have about working for a small firm versus a larger firm. Entire law review articles have been devoted to the pros and cons of each model. Whatever side of the spectrum you find yourself on, there’s simply no denying one fact: small firms …

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509(a)(3) Supporting Organizations: Part 1

Most 501(c)(3) public charities are characterized as such because they receive most of their funding from donations from the general public, government grants, or from other 501(c)(3) public charities. However, some public charities are characterized as such because they support other public charities. These organizations are appropriately called supporting organizations. Unlike other public charities who …

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Just Mercy: A Story of Justice and Redemption by Bryan Stevenson A Review

“The opposite of poverty is not wealth. It is justice.” –Bryan Stevenson It’s been a long time since a book has broken me and left me humbled to the point of tears, but attorney Bryan Stevenson’s first-hand critical look at the justice system in the South and beyond did just that. Just Mercy: A Story …

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Do you have to serve customers without a face covering?

On June 24, 2020, Dr. John Wiesman, the Washington Secretary of Health, issued the statewide Order of the Secretary of Health 20-03 “Face Coverings – Statewide”  (the “Face Cover Order”) whereby: “Every person in Washington State must wear a face covering that covers their nose and mouth when in any indoor or outdoor public setting, …

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The OMWBE: The Office of Minority and Women’s Business Enterprises

Is your company women- or minority-owned? If so, is your company certified with the Office of Minority and Women’s Business Enterprises? If you have never heard of that office or don’t know what it does, this post is here to help!             The OMWBE is a little-known office that focuses on empowering and incentivizing businesses …

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