Liability Protections for Your Organization: A COVID-19 Toolbox

Liability Protections for Your Organization:  A COVID-19 Toolbox

Nonprofit organizations are navigating complex questions regarding their operations during the COVID-19 pandemic. The coronavirus has introduced a great deal of uncertainty into our day-to-day lives.

There are constructive actions that you can take to benefit your nonprofit and support its good work. As you consider how to resume or continue operations, and how best avoid potential liability, the various options below are tools that can be used to build a shield of protections. While no shield can protect your organization from all risk under all circumstances, using different tools in the box will help build a broader shield of protection.

Attorney General's Division of Public Charities Announces Relaxed Deadlines

The Massachusetts Attorney General's Division of Public Charities has issued guidance "extending certain deadlines and making other changes to assist the sector in operating from remote work locations due to the COVID-19 Pandemic."  A link to the Attorney General’s  Public Charities Covid Notice can be found here.

These changes offer some welcome relief in these challenging times.  They include extending the deadline for all 2019 annual Form PC filings for 6 months, in addition to the automatic 6 months extension may charities elect, and on-line processing instructions for other submissions to the Division.  

Please don't hesitate to call or email if you have questions about how this new guidance may impact your organization 

Coronavirus Aid, Relief, and Economic Security Act

Coronavirus Aid, Relief, and Economic Security Act

The Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) was enacted on March 27, 2020 for purposes including the support of 501(c)(3) tax-exempt public charities. Title I of the CARES Act – “Keeping American Workers Paid and Employed Act” – contains the Paycheck Protection Program that provides emergency, government-backed loans for eligible 501(c)(3) organizations for the purpose of funding payroll and related expenses through mid to late June 2020.

Coronavirus and Massachusetts Nonprofits

As we all work to respond carefully and effectively to the challenges presented by the Coronavirus pandemic, the Massachusetts Nonprofit Network is doing an enormous service in gathering current information and offering updates to the Massachusetts nonprofit sector.

An important update today can be found here: http://massnonprofitnet.org/nonprofit-resources/coronavirus-massachusetts-nonprofits/

MNN also has a dedicated Coronavirus page on its website:  http://massnonprofitnet.org/

We hope you find these resources helpful and thank you for the important work you are doing for our communities.

Massachusetts Nonprofit Network: Is your organization a member?

The Massachusetts Nonprofit Network (MNN) is an important resource for community based nonprofit organizations across our state.  Reflecting the broad diversity of the Massachusetts nonprofit sector,  MNN is a central source for education, information sharing, sector advocacy, and networking among members committed to advancing the nonprofit missions of the organizations they serve.  The MNN website and publications are deep with timely, substantive information and each year the Annual Conference fosters learning, connection, and advancement in the field.  Liz is a recent MNN board member and has admired this organization for years.  More information can be found on the MNN website.

You may want to consider membershipstarting at $75/year, or attending this year's Annual Conference in October.

Massachusetts property tax exemption: Have you filed your Form 3ABC?

Reminder:  Charitable organizations in Massachusetts may qualify for an exemption from paying local real or personal property taxes.  Taxpayers – including charitable organizations – have the burden of proving that they qualify for this exemption.  Factors that are considered by local assessors generally include whether the organization operates as a charity, serves an “indefinite class” of persons, and uses their property predominately for the organization’s charitable purpose. 

The annual return, Form 3ABC, is due by March 1st for those organizations that have already obtained the property tax exemption.  For those entities that have not yet applied for the exemption – or are curious as to whether they would qualify – our office would be pleased to do an assessment and, as applicable, assist with an initial application. Please contact us at admin@lizreinhardtlaw.com for help with your application or to schedule an assessment.

For additional information please refer to the MA Department of Revenue’s guidance memo, “Taxpayer’s Guide to Local Property Tax Exemptions:  Religious and Charitable Organizations,” found here.

 

MGL Chapter 93H Update

MGL Chapter 93H Update

When did you last review or update your organization’s WISP which governs the rules of handling “Personal Information” of Massachusetts residents that your organization collects directly or indirectly? General Laws of Massachusetts Chapter 93H were updated in April with significant changes that include obligatory credit monitoring in some situations for persons whose PI is breached.  If you have any concerns, contact us for a courtesy call or meeting via email (admin@lizreinhardtlaw.com) or phone (978-464-9003).


Welcome, Machiko!

We are happy to announce a new member to our team, Attorney Machiko Sano Hewitt . Machiko handles the formation of nonprofit entities and corporate governance matters including development of Bylaws, Conflict of Interest, Document Retention, Whistleblower and MA electronic data security, and WISP (written information security program) policies.

Prior to joining our firm, Machiko held the position of Nonprofit Assistance Director at Lawyers Clearinghouse in Boston for 15 years, managing a wide range of legal areas that affect Massachusetts nonprofit organizations. In addition to overseeing the Legal Referral Program (which connects nonprofit organizations unable to afford legal fees with pro bono lawyers and firms), she also designed and organized educational programs and clinics for nonprofit organizations, and trainings for pro bono attorneys.

 If you have any questions or concerns about your current policies including WISP, please contact Machiko for a courtesy call or meeting via email (msanohewitt@lizreinhardtlaw.com) or phone (978-464-9003 ext.105).

 

Liz Reinhardt to Present Fundraising Workshop at MNN Annual Conference October 16th

Attorney Reinhardt and Chris Leigh-Manuell, Paralegal at Hurwit & Associates, will be presenting a workshop at the Massachusetts Nonprofit Network Annual Conference on October 16th at the Sheraton Framingham Hotel and Conference Center. Selected from a highly competitive group of 150 proposals, the workshop “Raffles, Co-Ventures and Crowdfunding, Oh My!” will focus on the legal framework and ramifications of popular fundraising methods to help nonprofits make more informed decisions regarding their development strategy. Topics to be covered will include raffles, co-ventures with for-profit entities, and online fundraising including crowdfunding. Bring your questions to the program!


To take advantage of Early-Bird Rates, please register by August 30th.

Massachusetts Paid Family and Medical Leave Update

Massachusetts Paid Family and Medical Leave Update

CLIENT ALERT: Massachusetts Paid Family & Medical Leave Update

POTENTIAL THREE MONTH DELAY OF START OF THE PAYROLL TAX TO FUND PFML PROGRAM

Governor Charlie Baker, Senate President Karen Spilka, and House Speaker Robert DeLeo issued a joint statement on the evening of June 11, 2019, agreeing to delay the start of the payroll tax to fund the Massachusetts Paid Family and Medical Leave program from July 1, 2019, until October 1, 2019, …

Massachusetts Paid Family and Medical Leave

Massachusetts Paid Family and Medical Leave

CLIENT ALERT: Massachusetts Paid Family & Medical Leave Update

POTENTIAL THREE MONTH DELAY OF START OF THE PAYROLL TAX TO FUND PFML PROGRAM

Governor Charlie Baker, Senate President Karen Spilka, and House Speaker Robert DeLeo issued a joint statement on the evening of June 11, 2019, agreeing to delay the start of the payroll tax to fund the Massachusetts Paid Family and Medical Leave program from July 1, 2019, until October 1, 2019, …

Liz Reinhardt to Present at New England Society of Association Executives (NE/SAE)

On Wednesday, May 29, 2019 Liz Reinhardt will present “Getting it right: Hiring Basics Including Legal Dos and Dont’s When Hiring Your Work Force” at the 2019 Annual Meeting of the New England Society of Association Executives (NE/SAE), together with Saleha Walsh, Vice President, Insource Services, Inc. In their session, Liz and Saleha will review hiring tips and pitfalls with an emphasis on compliance, particularly with regard to recent changes in the Massachusetts Pay Equity Act. Also covered in the session will be the new Massachusetts law regarding non-competition agreements, which became effective October 1st of 2018.  

The Health Insurance Responsibility Disclosure (HIRD) Form

The Health Insurance Responsibility Disclosure (HIRD) Form

The Health Insurance Responsibility Disclosure (HIRD) form is a new Massachusetts reporting requirement in 2018. The HIRD form collects information about employer-sponsored insurance (ESI) offerings. Massachusetts law requires every employer in Massachusetts with six or more employees to submit a HIRD form. The HIRD reporting is administered by the Massachusetts Department of Revenue through the MassTaxConnect (MTC) web portal. The HIRD forms are due each year on November 30th.