NONPROFIT NEWS

Vaccination Mandates – President Biden’s six-point plan to combat COVID-19 has generated many questions about which nonprofit employers are affected and what the mandates mean. Not all the details have been worked out, and there’s bound to be legal challenges, but here’s what we know so far:

• Vaccination Mandate and Testing Alternative for Larger Employers: The Occupational Safety and Health Administration (OSHA) is charged with developing an Emergency Temporary Standard that will require all employers with 100 or more employees to ensure their workforce is fully vaccinated or require any workers who remain unvaccinated to produce a negative test result on at least a weekly basis before coming to work.
• Vaccination Mandate for Government Contractors: The Executive Order on Ensuring Adequate COVID Safety Protocols for Federal Contractors limits the vaccination mandate to government contractors. In Section 5(b), the Order expressly exempts grants. The Order also gives the Safer Federal Workforce Task Force until September 24^th to provide definitions for such terms as contractor and subcontractor.
• Vaccination Mandate for Health Care Workers: The Centers for Medicare & Medicaid Services (CMS) will be writing the rules governing the President’s vaccination mandate for “workers in most health care settings that receive Medicare or Medicaid reimbursement, including but not limited to hospitals, dialysis facilities, ambulatory surgical settings, and home health agencies.”

IRS Guidance Plan - The IRS issued its 2021-2022 Priority Guidance Plan outlining regulatory actions and guidance it is contemplating in the coming months. Regarding tax exempt organizations, the IRS plans to issue guidance on group exemption letters, finalize long-delayed regulations on Sec. 509(a)(3) supporting organizations, consider regulations regarding allocation of expenses in calculating unrelated business taxable income (UBTI), and issue rules governing excise taxes imposed on donor advised funds. 

Economic Injury Disaster Loans (EIDL) - The SBA is still accepting applications for these loans and the maximum loan amount has been increased from $500,000 to $2 million. Loan funds can be used for any normal operating expenses and working capital, including payroll, purchasing equipment, and paying debt.
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