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.
Discover how the Minnesota Council of Nonprofits (MCN) creates inclusive environments for individuals to participate in MCN’s educational events, committee meetings, and public gatherings in this sample policy.
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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.
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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.
This summary of North Carolina's lobbying laws for nonprofits covers state statutes and federal requirements for lobbying registration and reporting, as well as restricted activities such as the lobbyist gift ban.
See also: Lobbying Tracking Guide
The federal overtime provisions are contained in the Fair Labor Standards Act (FLSA). Unless exempt, employees covered by the Act must receive overtime pay for hours worked over 40 in a workweek at a rate not less than time and one-half their regular rates of pay. There is no limit in the Act on the number of hours employees aged 16 and older may work in any workweek. The Act does not require overtime pay for work on Saturdays, Sundays, holidays, or regular days of rest, unless overtime is worked on such days.
The OMB Uniform Guidance establishes important rights for nonprofits: "Governments at all levels – local, state, and federal – that hire nonprofits to deliver services are now required to reimburse nonprofits for the reasonable indirect costs (sometimes called “overhead” or “administrative” costs) they incur on behalf of governments when federal dollars are part of the funding stream. The new mandate is embedded in grantmaking rules that the federal Office of Management and Budget (OMB) put into effect at the end of 2014.
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.