Is a Compensated Nonprofit Officer an Employee?

Nonprofits with compensated workers must respect applicable laws governing the distinction between employees and independent contractor. Getting it wrong can result in significant risk exposure to the organizations and even personal liability to board members. For example, nonprofits that misclassify workers as independent contractors may be responsible for unpaid...

WCTEO 2021 Highlights

The following are some of the highlights from the 2021 Western Conference on Tax Exempt Organizations (WCTEO), with recognition that these just touch the surface and you’ll get so much more by attending: Lessons from Headlines Donor Advised Funds: Accelerating Charitable Efforts Act (ACE Act) – probably unlikely to be passed...

Contracts vs. Grant Agreements

When a nonprofit organization receives funding, it’s important for it to know if it should classify those incoming funds as receipts from a contract, or receipts from a grant.  How the funds are categorized can lead to very different outcomes for the nonprofit organization. For example, the characterization will...