Our Insights

New Top-Level Domains: Opportunity or Headache?

Posted on under Articles, Computer & Internet, Copyright and Trademark, Newsletters.

A recent explosion of new domain names could profoundly change the digital marketing strategies of businesses and organizations. The regulatory body that coordinates domain names is known as the Internet Corporation for Assigned Numbers and Names (ICANN). ICANN has approved hundreds of new generic top-level domain names (gTLDs) that are starting to become available to the public. Some of the more well-known gTLDs that have been used for many years include .com, .org, or .edu. Examples of new gTLDs that have been approved for release are .blog, .business, .charity, .church, .shop, and .software. Continue reading “New Top-Level Domains: Opportunity or Headache?” →

Churches Should Plan for Disasters and Shooter Situations

Posted on under Articles, Churches and Religious Organizations, Newsletters.

Emergency situations involving churches are making headlines more often than many churchgoers would like to believe. As recently as November 16, 2013, tornados touched down in Illinois on a Sunday evening when many were attending church. Churches were targeted in at least 108 incidents of violence in 2011 and over 135 incidents in 2012.[1] In addition, many churches were affected by technological disasters, such as leaks from industrial plants, roadway spills, and power failure. Continue reading “Churches Should Plan for Disasters and Shooter Situations” →

Commission Recommends Changes to Political Speech Prohibition for 501(c)(3)s

Posted on under Articles, Nonprofits.

In the fall of 2013, the Commission on Accountability and Policy for Religious Organizations released its report on government regulation of political speech by 501(c)(3) organizations.  A copy of the report is available here.  The Commission was formed to study abuses by tax-exempt organizations and to recommend solutions.  This report focuses on the restriction in Section 501(c)(3) of the Internal Revenue Code that prohibits tax-exempt organizations from participating or intervening in any political campaign.  The restriction is designed to prevent tax-exempt funds from being used for political purposes.  This issue is of particular importance to churches due to concerns that churches could be punished for making statements about moral or social issues. Continue reading “Commission Recommends Changes to Political Speech Prohibition for 501(c)(3)s” →

Concealed Carry Gun Laws and How They Affect Your Organization

Posted on under Articles, Employment, Newsletters.

In July of 2013, Illinois became the 50th state to allow concealed handguns to be carried by its citizens.  Starting in January 2014, Illinois citizens will be able to file online applications for a concealed carry permit.  It is time to learn about how these laws work and what your responses to them – as an Illinois business – might be. Continue reading “Concealed Carry Gun Laws and How They Affect Your Organization” →

Can You Force Retirement?

Posted on under Articles, Employment.

Since 1986, the Age Discrimination in Employment Act (ADEA) has eliminated mandatory retirement for most types of employees.

Most states also prohibit forced retirement. However, there are two types of mandated retirement that are allowed: (1) where you are retiring high-level executives, and (2) where there are bona fide occupational considerations. Continue reading “Can You Force Retirement?” →

Organizations Should Create Appropriate Social Media Policies

Posted on Tuesday, October 8th, 2013 under Computer & Internet.

The rapid growth in popularity of social media has left many business and nonprofit organizations unprepared to handle issues presented by this new form of communication.   Existing policies may not be adequate to address the novel issues involved.  We advise companies and organizations that use social media to implement social media policies that will address these concerns. Continue reading “Organizations Should Create Appropriate Social Media Policies” →

Carefully Review Correspondence about Annual Minutes

Posted on under Articles, Employment.

If you own or represent an Illinois corporation, you may have received correspondence about your annual minutes that looks like it is from a government agency.  In all likelihood, the form is not from a government agency, but rather a private business that purports to prepare annual minutes.  The correspondence that we received includes a form that cites several provisions of the Illinois Business Corporations Act and provides blanks to disclose the names of the corporation’s shareholders, directors, and officers.  The form requests payment of a $125 fee and implies that it must be submitted by a deadline.  The form creates the impression that Illinois law requires corporations to file their annual minutes with a state agency and pay a fee, similar to how corporations file annual reports with the Illinois Secretary of State.  This form could deceive corporate representatives and cause them to complete it under the mistaken belief that it is required by the Illinois Secretary of State’s Office.  By completing it, you would be supplying names and addresses of corporate officers to a private party.   Who knows what they will do with that information. Continue reading “Carefully Review Correspondence about Annual Minutes” →

Exercise Caution When Relying on Sales Tax Exemptions

Posted on Wednesday, November 7th, 2012 under Churches and Religious Organizations, Nonprofits.

Many states provide sales tax exemptions to non-profit organizations.  Exemptions are usually one of two types: a purchaser exemption or a seller exemption.  A purchaser exemption exempts the organization from paying sales tax on purchases of goods for the organization’s use, whereas a seller exemption exempts the organization from charging sales tax to those who purchase goods that the organization sells.  Seller exemptions are usually narrower than purchaser exemptions and may apply to specific products.  A non-profit organization desiring to use either type of exemption should carefully evaluate the exemption to determine if it falls within its parameters.  Understanding how exemptions apply may require information that does not appear in the express language of the statute.  Thus, it is advisable for a non-profit organization to seek legal advice from counsel experienced in sales tax exemptions before relying upon an exemption. Continue reading “Exercise Caution When Relying on Sales Tax Exemptions” →

Should Churches Endorse Candidates?

Posted on Friday, September 28th, 2012 under Churches and Religious Organizations.

During the last few election seasons, an effort known as “Pulpit Freedom Sunday” encourages pastors to publicly endorse political candidates in their Sunday sermons.  The purpose of Pulpit Freedom Sunday is to challenge the constitutionality of a federal law that restricts the political activities of churches.  The law applies not only to churches, but to all organizations that are exempt from federal income tax under section 501(c)(3).  The restriction prohibits 501(c)(3) organizations from “directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office.”[1] Continue reading “Should Churches Endorse Candidates?” →