Category: Articles

Attention Non-Profits (and Social Enterprises): Are Your Charitable Registrations in Order?

Posted on under Articles, Nonprofits.

The executive director of a national charity contacted our office with a question about charitable registrations. She served on the board of a non-profit corporation called “Socks for Everyone,”[1] and her board actively solicited charitable contributions in every state. She explained that Socks had filed for authorization to do business in every state, but had registered to solicit only in Illinois—its state of incorporation. She had been informed that Socks did not need to register in the other 49 states since it was already authorized to do business in all of them. Continue reading “Attention Non-Profits (and Social Enterprises): Are Your Charitable Registrations in Order?” →

Understanding Trademarks

Posted on under Articles, Copyright and Trademark, Newsletters.

Trademarks are valuable assets of businesses and non-profit organizations. A carefully-selected trademark can help a business distinguish itself in the marketplace and create a lasting impression with consumers. Through continual use, trademarks enable businesses and organizations to generate goodwill with the public. This goodwill can become the most valuable asset of the business or organization. Because trademarks are so important, businesses and non-profit organizations should carefully consider which trademarks to use and adequately protect those marks. Continue reading “Understanding Trademarks” →

IRS Decides Bitcoin is “Property.” What Does this Mean for Nonprofits?

Posted on under Articles, Nonprofits.

Nonprofits should be aware of some recent developments in the IRS treatment of Bitcoin. The IRS recently decided Bitcoin would be treated as property under US tax law. What does that mean for nonprofits who want to receive contributions of Bitcoin? And what does it mean for donors wishing to make contributions in Bitcoin? Continue reading “IRS Decides Bitcoin is “Property.” What Does this Mean for Nonprofits?” →

Volunteers and Independent Contractors May Be Entitled to Protection under the Fair Credit Reporting Act

Posted on under Articles, Employment, Nonprofits.

Editor’s Note: Most churches make extensive use of volunteers in their children’s ministries. Churches need good policies to guide in the selection and supervision of volunteers. A good policy will mandate background checks for all volunteers.

John Doe pastors a growing congregation by the name of Growing Church (“GC”). GC operates a host of programs, including men’s and women’s bible studies, a ministry to the teenagers, and a thriving children’s ministry. Recently, one of the church members approached Pastor John and suggested that GC start doing criminal background checks on all the volunteers who interact with the church’s teenagers and children. Pastor John along with the elders agreed, and GC immediately took steps to implement screening procedures on all of its volunteers. Continue reading “Volunteers and Independent Contractors May Be Entitled to Protection under the Fair Credit Reporting Act” →

Freedom from Religion Foundation v. Lew: Is the Ministerial Housing Allowance Unconstitutional?

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

UPDATE :  The Seventh Circuit Court of Appeals avoided the constitutional question posed in Freedom From Religion Foundation, Inc. v. Lew[1] (described in the original story below), by vacating, for lack of standing, a lower court’s ruling that the ministerial housing allowance violates the U.S. Constitution. The case was brought by the Freedom From Religion Foundation, Inc. (“FFRF”) and its co-presidents Annie Laurie Gaylor[2] and Dan Barker.[3] They claimed that the Defendants, the Secretaries of the Treasury Department and Commissioner of the Internal Revenue Service[4], respectively, violate the Establishment Clause of the First Amendment and the Equal Protection component of the Fifth Amendment. Continue reading “Freedom from Religion Foundation v. Lew: Is the Ministerial Housing Allowance Unconstitutional?” →

Notice by Snail Mail May Be Out-of-Date

Posted on under Articles, Employment.

A federal appellate court recently ruled that the “mailbox rule” – a legal presumption of mail delivery when a stamped letter is placed in the mailbox – may be out of date.

In a case regarding the Family and Medical Leave Act (FMLA), the Third Circuit Court of Appeals ruled on August 5th that an employer did not prove its employee actually received notice of FMLA compliance requirements merely because it placed correspondence in a stamped envelope and put the envelope in the U.S. mail.[1] Continue reading “Notice by Snail Mail May Be Out-of-Date” →

Board Term Limits – Pro and Con

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

We have had a number of clients ask about whether it is mandatory to include term limits in their nonprofit bylaws. The arguments for and against term limits are equally valid, and we suggest that each board must make its own decision about whether term limits are essential to the board’s governance function.

Those who argue for term limits typically cite the need to bring “new blood” onto the board. New directors bring a freshness of insight, and changes in the operating climate may require new skill sets. A systematic rotation on and off the board lessens the likelihood that a board becomes tired and loses vitality. Continue reading “Board Term Limits – Pro and Con” →

Get Ready for Pregnancy Accommodation Rules Coming in 2015

Posted on under Articles, Employment.

The Human Rights Act has long banned discrimination based upon pregnancy and childbirth, but new amendments recently signed into law—and effective on January 1, 2015—will significantly expand those protections. The amendments seek to protect pregnant women from discrimination in the workplace by expanding the protections available to pregnant employees and job applicants. Continue reading “Get Ready for Pregnancy Accommodation Rules Coming in 2015” →

Medical Marijuana and Employment Practices

Posted on under Articles, Employment.

Last September, Illinois became the 21st state to adopt a medical marijuana law. The law is a four-year pilot program that will assess the value of legalizing the use of marijuana for medical purposes.

Under the new law, users may register with the Illinois Department of Public Health as a patient with a legal prescription to use marijuana for medicinal purposes. The registered user may purchase up to 2.5 ounces of marijuana every 14 days from a state licensed dispensary. Continue reading “Medical Marijuana and Employment Practices” →

New Law Prohibits Illinois Employers from Asking Job Applicants about Criminal Background until After Job Offer is Made

Posted on under Articles, Employment.

A new employment law signed by Governor Pat Quinn last week and effective in 2015 will prohibit employers of over 15 employees from inquiring into a job applicant’s criminal background until after an offer of employment has been made.

This legislation is intended to help ex-offenders secure employment upon their release from prison and become productive members of society. It means that any question in an employment application that asks about criminal matters must be removed from the application. A person may be judged solely on his or her qualifications for the position offered, and questions about criminal matters must be treated for hiring purposes as if they were questions about a disability. That is, they are valid only after the offer and not before. Continue reading “New Law Prohibits Illinois Employers from Asking Job Applicants about Criminal Background until After Job Offer is Made” →