Social Enterprise & Nonprofit

Worship Post-COVID: Application of the Religious Services Exemption

The advent of COVID-19 has had long ranging effects on all aspects of life, but as the light of the very long tunnel comes into sight, all of us are beginning to wonder what life after COVID will be like. A prime example of organizations needing to adapt in this environment is the way in …

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King County Phase 1.5 and Reopening Your Business

As of June 5th, King County is progressing into a modified Phase 1 or “Phase 1.5” and businesses are starting to think about their individual reopening plans. With reopening your business there are many concerns – When can I reopen? How do I reopen? and What policies do I need in place? While each business’s …

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Earned Income Strategies (Part 3 of 5): Passive Income Activity (Let Money Work for the Cause)

The next option for earning income that every nonprofit should know about is income exempt from unrelated business income tax. While there are quite a few exceptions, the key exception that we will talk about in this post is passive income: income derived from dividends, rental income, royalties, or capital gains.             Generally, all income …

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Earned Income Strategies (Part 2 of 5): Related Business Activity (Doing Good by Doing Business)

Contrary to popular belief, a nonprofit can (and maybe even should) make a profit from its business activities. Depending on what the activity is, a nonprofit 501(c)(3) organization may not have to pay taxes on any profit it makes, such as activities that are related to its charitable purposes.             We define related business activity …

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Earned Income Strategies (Part 1 of 5): How For-Profit Strategies Can Help Nonprofit Corporations

It’s no secret that charitable resources are limited and hard to come by for small nonprofit organizations. Many foundations and grant making entities, in fact, advise nonprofits to develop long term funding plans that utilize the for-profit sector and investment strategies to counteract this issue. Therefore, it is advisable, if not economically necessary, for nonprofits …

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Approaching IRS’s Deadline for Paper 1023 Applications

As of January 31, 2020, the Internal Revenue Service (the “IRS”) revised the 1023 application for 501(c)3 tax-exempt status submission process to be online instead of by paper. The IRS granted a 90-day grace period for nonprofits to submit their paper applications. The deadline for the IRS to accept paper 1023 applications is April 30, …

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Force Majeure Clauses During CoVid-19

Recently many businesses have been concerned with how to deal with CoVID-19. Concerns range from how to navigate complying with mandatory quarantines and other state and federal regulations, as well as how to deal with CoVid-19’s impact on standing contracts. While industries are impacted differently, some businesses are concerned about whether they will be required …

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CCPA Considerations when Buying or Selling a Business

When local businesses are bought and sold, sellers and buyers often do not consider data compliance to be a major concern. At most the business has a small website and the business model isn’t focused around data collection. But actions like collecting names and emails, linking with Google analytics, or IP addresses may trigger California …

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Washington Privacy Act – Not Quite Yet

Over the past several weeks, there has been debate about whether Washington state lawmakers would pass legislation known as the Washington Privacy Act (“WPA”). The WPA mimicked concepts of the European Union’s General Data Protection Regulation (“GDPR”) and California Consumer Privacy Act (“CCPA”). Like the GDPR and CCPA, the primary goal of the WPA was to give …

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Coronavirus and the Law: Is there a Legal Duty to Prevent Harm during a Pandemic?

It’s no doubt that the novel coronavirus (COVID-19) has introduced a high level of panic for local businesses, especially with many big companies facing large-scale work force consequences due to the presences of the disease. Many smaller companies might ask: what responsibility do I have? Are there any legal liabilities if COVID-19 spreads throughout their …

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