Employment Law for North Carolina Nonprofits: A Handbook for Managers and Board Members of Nonprofit Organizations describes the major state and federal employment law requirements that apply to private, nonprofit organizations and offers suggestions for adopting personnel practices that reduce exposure to costly litigation and produce a more productive workforce. Copyright ©2008.
David Heinen, Vice President for Public Policy and Advocacy, North Carolina Center for Nonprofits
On December 22, 2017, President Donald Trump signed into law a tax reform plan (H.R. 1) that cuts individual and corporate income tax rates and makes a variety of other changes to the Internal Revenue Code. Several parts of the tax plan affect the work of nonprofits.
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Charitable nonprofits across North Carolina are concerned that the Taxpayer Protection Act(also known as TABOR) would harm nonprofits that provide essential services in every community in our state. If TABOR (S.607) passed as a constitutional amendment, it would likely lead to new taxes, fewer private contributions, and increased burdens on charitable nonprofits.
David Heinen, Vice President for Public Policy and Advocacy, North Carolina Center for Nonprofits
November 16, 2017
This fall, Congress is in the process of rewriting the Internal Revenue Code with the dual goals of lowering individual and corporate income tax rates and simplifying our nation’s tax laws. This tax overhaul has major implications for 501(c)(3) nonprofits.
Under current law, charitable nonprofits in North Carolina pay sales and use tax on their purchases and can apply for semi-annual refunds of the taxes they pay. A system of sales tax exemption would save nonprofits time and reduce administrative burdens. Bipartisan bills in both the House (H.B. 882) and Senate (S.397) would replace the nonprofit sales tax refund system with sales tax exemption for most 501(c)(3) nonprofits.
The Urban Institute's 2010 report on government contracting with nonprofits uncovered long-standing problems experienced by private nonprofits in North Carolina that provide public services through contracts with federal, state, and local governments.
This guide offers clarification on how the FLSA generally, and the white collar exemptions specifically, apply to the nonprofit sector. (U.S. Department of Labor)
See also: Breaking down your nonprofit's obligation to pay overtime by National Council of Nonprofits
Based on a statewide survey of nonprofit executive directors/CEOs, Countdown to the Inevitable: North Carolina Nonprofit CEOs in Transition provides data, insights, and calls to action on executive transition and planning for North Carolina nonprofits. Copyright ©2016.
Get the up-to-date Legal Compliance Checklist!Created by the North Carolina Center for Nonprofits and updated annually, the Legal Compliance Checklist for North Carolina Nonprofits outlines laws that affect North Carolina nonprofits’ governance, finances, advocacy, human resources, and fundraising.