Intellectual property

hammer, books, law

Consolidated Appropriations Act, 2021 and Intellectual Property Part 1: Copyright Law

On December 22, 2020, Congress passed the Consolidated Appropriations Act, 2021. Several pieces within that broad legislation affect intellectual property law, including the Copyright Alternative in Small-Claims Enforcement Act of 2020 (the “CASE Act”) and the Trademark Modernization Act of 2020 (the “TMA”). This post highlights the CASE Act and copyright law. Importantly, the CASE …

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accountant, accounting, adviser

DE LLC Franchise Tax

Have you recently received a notice from Delaware requiring you to file a franchise tax? Each year, many Delaware LLCs are shocked to receive a franchise tax notice for their business. Don’t panic! The below article will help answer some of your questions and help walk you through Delaware’s LLC franchise tax process. What is …

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accountant, accounting, adviser

DE Corporate Franchise Tax

Have you recently received a notice from Delaware requiring you to file a franchise tax? Is the tax amount listed a crazy high amount? Each year, many Delaware incorporated businesses are shocked to receive a franchise tax notice for an amount that seems outrageous for their business. Don’t panic! The below article will help answer …

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A New Type of Nonprofit

Rangeland Fire Protection Agencies (RFPAs) are likely not a type of nonprofit you have heard of before. RFPAs are nonprofit organizations composed of all-volunteer private citizens, typically ranchers and farmers, who respond to fires on private and state lands in remote landscapes where there is little to no existing support from federal, state, or local …

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knowledge, book, library

Book Review: 10% Happier By Dan Harris

If someone were to ask you how life is going right now, that would probably be a loaded question. We’re in the middle of one of the worst pandemics in history, a combative election process to say the least, and a society seemingly more polarized than it’s ever been. And that’s only in addition to …

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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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workplace, workspace, home office

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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law books, legal books, library

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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hammer, books, law

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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