Articles
Anonymous Donations Can Remain Secret Despite IRS's Requirement For Disclosure
By: Jeffrey P. Altman
07/25/2012
Jeff Altman was quoted in an article in the BNA Daily Tax Report, July 25, 2012, on the rules governing when the names of donors to 501(c)(4) organizations must be disclosed: "If a 501(c)(4) is talking to a potential donor about how to structure a contribution so it can be listed as anonymous or...
New Federal Guidance on Use of Criminal History in Hiring Decisions
By: Megan C. Spratt
07/25/2012
SummaryThe new guidance from the Equal Employment Opportunity Commission, the first update on the issue in more than 20 years, clarifies when and how an employer may consider job candidates' past arrest and conviction records without violating federal discrimination law.
By: Jonathan Z. May, Herman B. Rosenthal, Eric A. Vendt
07/24/2012
In a continued effort to combat offshore tax evasion and increase international compliance, on June 26, 2012, the Internal Revenue Service provided updated guidance to the 2012 Offshore Voluntary Disclosure Program (the “2012 OVDP”), and announced that new compliance procedures will be...
NLRB Launches Webpage Addressing Protected Concerted Activity
By: Kevin C. McCormick
07/24/2012
In previous posts, we’ve discussed how the National Labor Relations Board’s (NLRB) most frequent complaint about how employers handle employees’ use of social media is that it interferes with protected concerted activity -- Section 7 rights under the National Labor Relations Act (NLRA)
Interns In The Nonprofit World
By: Peter D. Guattery
07/23/2012
What’s the difference between a volunteer who delivers Meals on Wheels and wouldn’t dream of getting paid, as opposed to an intern who might in fact be deemed an employee and have to be paid? It’s not easy to tell.
“Sustainable Growth” Goes Into Effect
By: John B. Gontrum
07/09/2012
The implementation of the Sustainable Growth and Agricultural Preservation Act enacted in the 2012 session of the General Assembly has begun. While the Act received a lot of publicity for restrictions on private septic systems in rural areas, it does much more with respect to planning for future...
The Tie That Binds: Non-Competition Covenants Under Maryland Law
By: David L. Cahn
07/09/2012
Co-Author: Allan P. Hillman, Kern & Hillman Originally published in the July 2012 Maryland Bar Journal, by Maryland State Bar Association, Inc., and reproduced with permission of that copyright owner. Introduction
Establishing an Association Foundation
By: Jefferson C. Glassie, Megan C. Spratt
07/05/2012
Many nonprofit Section 501(c)(6) organizations set up separate foundations to carry on certain charitable or educational activities for the parent organization. We have helped many nonprofit organizations set up subsidiary foundations--this is very common and can enhance the activities and...
"Just the Facts" Virginia Common Interest Communities 2012 Legislative Changes
By: Kevin A. Kernan
07/03/2012
The 2012 General Assembly resulted in a number of changes that directly or indirectly impact common interest communities in Virginia. The new laws amend the Virginia Property Owners’ Association Act, the Virginia Condominium Act, and the Common Interest Communities. These new laws take...
Crowdfunding as a Platform for Small Business Capital Raising
By: D. Scott Freed
07/02/2012
Overview
