Publications Please note:  These publications are provided for informational purposes only, without any representation that they are accurate or complete.  These publications do not constitute legal advice and should not be construed as such.  These publications do not create an attorney-client relationship between the reader and any other person, nor are they an offer to create such a relationship.  These publications are current as of the date written, but laws change over time and vary from state to state.  As a result, the information presented here may not be timely and/or appropriate for any state not specifically addressed in a publication.  Consult an attorney if you have questions regarding the content of any publication.  Click on a topic or scroll down to find publications relating to: Background Checking Corporate Governance Employment Law Fiscal Sponsorship Intellectual Property Issues Lobbying and Advocacy Privacy, Identity Theft, and Confidentiality Issues Real Estate Risk Management, Liability and Insurance Tax, Fundraising, and Registration Background Checking Criminal History Record Background Checking: Step-by-Step Guide for New Jersey Nonprofit Youth Serving Organizations Pro Bono Partnership (updated October 2009) This article describes the procedures that youth serving charities in New Jersey may follow to obtain criminal history background information on employees and volunteers. Criminal History Checks Nonprofit Risk Management Center A helpful article on criminal history background checking as one factor in the screening process. This article was prepared by the Nonprofit Risk Management Center. New Jersey Imposes Criminal Penalties on Those Who Permit Sex Offenders to Work in Youth Serving Organizations October 2009 In New Jersey, it is unlawful for a sex offender to serve, in a paid or unpaid capacity, in a nonprofit or for-profit youth serving organization.  A person who knowingly hires, engages, or appoints a sex offender to serve in a youth serving organization may be found guilty of a crime and subject to fines and/or imprisonment.  This article summarizes the key points of the law.    Corporate Governance The Sarbanes Oxley Act and Implications for Nonprofit Organizations Boardsource and the Independent Sector (copyright 2003, revised 2006) Responsibilities and Duties of A Director of a Nonprofit Organization Lisa Runquist, Esq. (copyright 2009)   The Independent Sector's Sample Code of Ethics (copyright 2009)   Corporate Governance Series for Nonprofits (Please note that the following articles are posted with permission of the D.C. Bar Pro Bono Program and are provided by the D.C. Bar Pro Bono Program and the authors as a public service solely for informational purposes, without any representation that they are accurate or complete.  These articles do not constitute legal advice and should not be construed as such.  These articles do not create an attorney-client relationship between the reader and any other person, or an offer to create such a relationship.  These articles contain information that is based, in whole or in part, on the laws of the District of Columbia and are current as of the date written.  However laws vary from state to state and may change from time to time.  As a result, the information may not be appropriate for anyone operating outside the District of Columbia and may no longer be timely.  Consult an attorney if you have questions regarding the contents of these articles.) Audit Committees and Audit Committee Charters (March 2008) This article overviews the role of the board’s audit committee and includes a sample audit committee charter. Avoiding Potential Employment Pitfalls in Tough Economic Times (February 2009) This article overviews certain creative, though impermissible compensation practices employers have considered implementing to cut costs. Conflict Of Interest Policies: Disclosure, Monitoring, and Enforcement (June 2008) This article overviews conflicts of interest policies and includes a sample conflict of interest policy.  Document Retention Policies – What Every Nonprofit Should Know (May 2008)  This article overviews document retention polices and includes a sample document retention policy.   Fiduciary Duty of Board of Directors to Oversee Financial Affairs (Feb. 2008)  This article overviews the board’s role in the oversight and management of the financial affairs of a nonprofit.   Independent Directors and Tax-Exempt Organizations (Feb. 2008)  This article overviews the role of independent board directors of nonprofit. Keeping Corporate Minutes (Dec. 2007) This article overviews the importance of keeping appropriate board meeting minutes and includes a sample set of board minutes. Nonprofit Executive Compensation (June 2007) This article overviews the IRS’ requirements to establish a rebuttable presumption that compensation is reasonable. Political Activity Guidelines (June 2010) This article overviews restriction on nonprofits engaging in political campaign activities. What to Do When You Have to Lay Off an Employee –What Every Nonprofit Should Know (January 2009) This article overviews the basic steps in planning for reductions in force. Whistleblower Policies (June 2008) This article overviews whistleblower polices and includes a sample whistleblower policy. Employment Law A Nonprofit’s Guide to OSHA David Diamond, Esq. and Steven Seidenfeld, Esq., of Proskauer Rose LLP.  (February 2010) This Guide provides an overview of health and safety regulations that generally apply to nonprofit organizations.  It includes practical suggestions for conducting a self-assessment of an organization’s health and safety practices, a discussion of the OSHA inspection process, and guidance with respect to responding to pandemic influenza events. Checklist for a Reduction in Force in Troubled Times Timothy D. Speedy, Esq. and Nancy J. Arencibia, Esq., of Jackson Lewis LLP  (February 2009) This article provides a general outline of issues to consider before implementing a reduction in force. Conducting an Employee Termination Meeting Pro Bono Partnership (June 2009) This article provides some practical tips for conducting an employee termination meeting. Best Practices for Compensation Audits Proskauer Rose LLP (April 2009) (posted with permission) This article overviews what an audit of an organization’s compensation practices involves and how such an audit can reduce an organization’s exposure to claims from employees that their pay has been negatively impacted by illegal discrimination. Employment Law Guide for Non-Profit Organizations  Leonard D. Andrew, Esq., Richard S. Hobish, Esq., Editors This manual has been prepared for leaders of not-for-profit organizations and their advisors who are not expert in employment law. It should provide useful guidance in the preparation of human resource policies, and employee and supervisory manuals or handbooks. General Overview of Internal Revenue Service and U.S. Department of Labor Regulations Governing 403(b) Pension Programs Elise B. Jaffe, Esq. and Jonathan F. Lewis, Esq., of Debevoise & Plimpton LLP (January 2009) This article provides an introductory primer on some of the regulations issued by the Internal Revenue Service (IRS) and the U.S. Department of Labor (DOL) in 2007 and 2008 pertaining to the operation of Section 403(b) Pension Programs.  This article also briefly explains how a Section 403(b) Program can be exempt from ERISA and some basic difference between Section 403(b) Programs and Section 401(k) Plans. Minimum Wage and Overtime Requirements for Employers of Home Care Companions Pro Bono Partnership (October 2008) This article explains that while home care companions are exempt from the minimum wage and overtime requirements of federal and Connecticut wage-hour laws, these workers are entitled to at least the minimum wage and overtime under the wage-hour laws in New Jersey and New York. Internal Investigation Checklist Nancy J. Arencibia, Esq. and Kristin A. LaRosa, Esq. of Jackson Lewis LLP  (February 2009) This article provides an extensive, though not exhaustive, overview of the steps to be taken during an internal investigation, and includes sample questions. Understanding Affirmative Action Plan and Government Reporting Obligations Applicable to Federal Government Contractors and Sub-contractors Matthew J. Camardella, Esq. and Eric J. Felsberg, Esq., of Jackson, Lewis LLP - (April 2009) This article explains the affirmative action plan and reporting requirements (EEO-1 and VETS 100/100A Reports) that are applicable to employers that are federal contractors and sub-contractors, as required by federal Executive Order 11246, Section 503 of the Rehabilitation Act of 1973, and the Vietnam Era Veterans Readjustment Assistance Act of 1974. Using Shared Work Plans as an Alternative to Layoffs (Sept. 2009) This article briefly discusses shared work programs, available in Connecticut and New York.  Rather than conducting a layoff, an employer may implement a shared work plan in which overall employee hours are reduced and lost wages are supplemented by partial unemployment insurance.  Social Media Policies:  What They Are and Why Your Organization Should Have One (January 2010) Millions of people regularly access and post on social media websites like Facebook.  Unfortunately, an employee's inappropriate use of social media can create significant problems for a nonprofit employer organization.  The Partnership recommends that nonprofit employers consider adopting a social media policy, which provides guidelines to your employees for the appropriate use of social media.  COBRA Subsidy Program (April 2010) The article briefly overviews the 65% federal subsidy for the cost of COBRA continuation coverage for involuntarily terminated employees.  The article reflects the April 15, 2010 statutory revisions to the Program. Influenza Preparedness – Tips for Employers Nixon Peabody LLP (2009) (posted with permission) The following three articles provide nonprofits with general guidance on crafting a written workplace communicable illness response program in advance of an influenza outbreak. Swine Flu In The Workplace: An Update and Proactive Response The Latest Guidance for Employers for Flu Season: The CDC Sees Employers on the “Front Lines” of Potential Outbreak The EEOC’s New Guidance on Pandemic Preparedness In The Workplace and the Americans with Disabilities Act NOTE: For additional articles related to Employment Law, see these other subject areas: Background Checking; Corporate Governance Series for Nonprofits Privacy and Confidentiality Rules Fiscal Sponsorship Fiscal Sponsorships: What You Need to Know about Using or Serving as a Fiscal Sponsor Pro Bono Partnership (updated 2009) If you are considering serving as a fiscal sponsor, or would like to use a fiscal sponsor for fundraising, this is an important resource. Intellectual Property Issues Frequently Asked Questions About Trademarks and Service Marks for Nonprofit Organizations Vanessa A. Ignacio, Esq. and Sue Nam, Esq. (November 2009) This article describes how trademarks and service marks can protect a nonprofit organization's right to use a particular name or logo.  It also outlines the process of applying for and maintaining trademark and service mark registration. The Pro Bono Partnership thanks Vanessa A. Ignacio, Senior Counsel, Lowenstein Sandler PC, and Sue Nam, Esq., for their volunteer work on this article. Auditing the Non-Profit Website Geoffrey G. Gussis, Esq. (copyright 2002) Why do nonprofits need to have their website reviewed by a lawyer?  Geoffrey Gussis, Esq., of Riker Danzig LLP, provides answers to this question and important advice to any nonprofit that hosts a website. Lobbying and Advocacy Lobbying, Advocacy and the Law for Nonprofits: The tax law provides for considerable opportunities for a 501(c)(3) organization to lobby. Click here for a quick tutorial on the federal lobbying law. Election-related Activities for 501(c)(3) organizations: What activities may a 501(c)(3) engage in during an election? What’s prohibited? Click here for a quick tutorial on the dos and don'ts of election-related activities. Privacy, Identity Theft, and Confidentiality Issues The Red Flags Rule  The Red Flags Rule requires certain organizations, which may include nonprofit organizations, to implement a written identity theft prevention program designed to detect the warning signs of identity theft in their operations, to take steps to prevent the crime, and to mitigate the damages it inflicts.  Although the Rule was first issued in January 2008, the Federal Trade Commission recently announced that it was extending its compliance deadline to June 1, 2010, and the ultimate application of the Red Flags Rule is currently unclear.  Can I Disclose This Information? Complying with Confidentiality & Disclosure Requirements Reprinted with permission, CAPLAW June 2008 This article, by Anita Lichtblau, Esq., and reprinted with permission from Community Action Program Legal Services, Inc., summarizes basic legal issues faced by all nonprofits when confronting privacy and confidentiality issues. HIPAA Primer for Nonprofit Social Services Agencies Beth L. Rubin, Esq., of Dechert LLP, with editorial review by Lee Braem, Esq., of Evonik Degussa Corporation.  Drafting assistance was provided by Steven Espenshade, June Huang, and Allyson Pete Levy, Dechert Summer Associates.  (September 2009) This Primer provides an overview of most of the federal Health Insurance Portability and Accountability Act of 1996 (“HIPAA”) privacy and security requirements. Primer on Selected Federal, Connecticut, New Jersey and New York Privacy, Identity Theft and Information Security Laws Relevant to Charitable and Other Nonprofit Organizations Christopher D. Carlson, Esq., Owen Foster, Esq., Sonia Kothari, Esq., Blair McKechnie, Esq., Evan S. Posner, Esq., and Jeffrey W. Brennan, Esq., of Dechert LLP.  (Revised June 2010) This Primer provides a summary of significant statutes and regulations in the area of privacy, identity theft, and information security.  It includes practical suggestions for conducting a privacy and security audit, and preparing a privacy and security policy. Real Estate Issues and Concerns for a Nonprofit Organization When Negotiating a Commercial Lease Stephen D. Millas, Esq. and Cristina Coronado, Esq. (September 2009) This article identifies and addresses the primary areas of concern for nonprofits when negotiating a commercial lease, either as a landlord or a tenant. The Pro Bono Partnership wishes to thank Stephen D. Millas, Esq. and Cristina Coronado, Esq. of Orrick Herrington and Sutcliffe, LLP for providing this helpful article. Risk Management, Liability and Insurance State Liability Laws for Charitable Organizations and Volunteers - 4th Edition Nonprofit Risk Management Center Good Samaritan Laws. Volunteer Protection. Volunteer Immunity. Liability Limitation. Shield Laws. Charitable Immunity. These terms, which have significant, as well as subtle distinctions, have been used to describe laws that protect people and organizations in the nonprofit sector from claims, lawsuits and allegations of wrongdoing.  Beginning with an overview of the liability environment, this fourth edition of State Liability Laws for Charitable Organizations and Volunteers provides a state-by-state review of the evolving landscape of charitable immunity and volunteer protection laws. The Pro Bono Partnership wishes to thank the Nonprofit Risk Management Center for their permission to post this publication. Tax, Fundraising, and Registration Frequently Asked Questions about Tax and Filing Considerations for Small Nonprofits Many nonprofits have gross receipts (meaning income from donations and/or membership dues) that total less than $5,000 annually.  What forms must these small nonprofits file under federal and state statutes in order to be considered tax-exempt?  What reporting obligations do they have?  What other tax issues should they consider?  Pro Bono Partnership answer your most frequently asked questions. What Must a Tax-Exempt Organization Do To Acknowledge Donations? Pro Bono Partnership (November 2009) The ability to accept tax-deductible donations is one of the most important features of being a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code.  This article discusses the many IRS rules governing the proper acknowledgment of tax-deductible donations by charitable organizations.       Charitable Registration in New Jersey Pro Bono Partnership (updated May 2009) This article provides guidance to charities on the New Jersey state law that requires charities to register their fundraising activities with the State Attorney General.