Compendium: COVID-19 Articles Relevant to Nonprofits
(Updated April 21, 2020)
Nonprofits are welcome and encouraged to browse Cooley's coronavirus resource hub, which provides articles and guidance on a variety of legal topics related to the COVID-19 public health crisis. To streamline your experience, we have compiled here the postings most relevant to nonprofit and tax-exempt organizations in specific subject areas: contracts, employment, insurance, legislation, nonprofit and real estate.
For additional articles within those topics or for additional topics that may pertain to your organization, including intellectual property, debt, education law and geographic-specific articles, please visit the coronavirus resource hub.
Contracts
Applicability of Force Majeure and Related Doctrines in Response to COVID-19
One recurring issue businesses will face through the COVID-19 pandemic is whether, in the face of unprecedented disruption, they still need to meet their contractual obligations.
Employment
Practical Considerations for Employers Preparing “Return to Office” Plans
Steps your company can proactively take as we await further guidance on potential relaxation of current "shelter in place" restrictions.
US Labor Department Publishes Temporary Regulations for Emergency Family and Medical Leave Expansion Act + Emergency Paid Sick Leave Act
We review key aspects regarding the Families First Coronavirus Response Act, including employee certifications for requesting sick leave and benefits, employer certifications to obtain tax credits from the IRS, the small business exemption that could allow employers with fewer than 50 employees to deny leave and benefits to employees, and the interplay between local stay-at-home and similar orders.
Employers Have an Opportunity to Provide Tax-Free Reimbursements and Payments to Employees
IRC Section 139 provides employers with the ability to reimburse or cover certain employee expenditures on a tax-free basis in connection with the COVID-19 pandemic, including certain work-from-home expenses, transportation, funerals and quarantine hotel rooms.
US Guidance on Collection, Use and Disclosure of Personal Information to Combat COVID-19
As companies balance the privacy of their employees with the need to keep them informed and safe during the COVID-19 pandemic, there are key privacy and cybersecurity considerations to keep in mind.
Reducing Personnel Expenses in an Uncertain Economy
There are a variety of measures that employers may consider for short-term labor cost savings in response to the COVID-19 public health emergency.
US Enacts Families First Coronavirus Response Act
The Family First Coronavirus Response Act will provide paid leave to various categories of workers impacted by the pandemic.
Proactive Steps for Employers to Take in Light of the Coronavirus (COVID-19) Outbreak
As COVID-19 spreads throughout the United States and around the globe, employers are wondering what they can or should be doing to ensure health and safety among their personnel. Cooley lists the key steps that employers should implement or consider implementing.
Insurance
Your Insurance Checklist for Coronavirus Losses
With many organizations likely to suffer substantial losses due to the COVID-19 pandemic, businesses should take several critical steps in order to maximize their insurance recovery.
Coronavirus and Insurance Coverage
To the extent that existing policies currently provide coverage, either directly or indirectly, we can expect that the insurance market will react quickly and add additional exclusions for disease or quarantines to many existing insurance policies, at least until the current outbreak subsides.
Legislation
SBA Programs Under the CARES Act: Are You Eligible for Federal Assistance?
We have addressed questions of business eligibility.
Treasury and Federal Reserve Board Announce Details of $600 Billion Main Street Lending Program
We review key issues and implications for businesses from the Treasury and Federal Reserve's April 8 announcement of a $600 billion Main Street Loan Program.
CARES Act: What You Need to Know
The CARES Act is a $2 trillion relief package that provides much-needed sources of liquidity for businesses, relief for the unemployed and incentives to businesses to keep workers employed, support for the healthcare system in combating COVID-19 and other relief to help individuals and businesses in the United States withstand the harsh impact of COVID-19.
Multiple Layers of Oversight in the CARES Act: The Appetite for Accountability Will Long Outlast the Current Crisis
The CARES Act creates several new investigative entities that will directly impact businesses receiving economic stimulus funds.
Nonprofit
Nonprofit Guide to the CARES Act
Nonprofit organizations can take advantage of many of the relief options offered by the CARES Act.
Four Fast Ways to Form a Charity to Address COVID-19-Related Matters
In the face of the COVID-19 outbreak, groups are mobilizing quickly to help. Many of those groups have questions about whether they can achieve their goals by starting a nonprofit – that is, by forming a new entity that qualifies as a tax-exempt charitable organization under Section 501(c)(3) of the Internal Revenue Code.
Real estate
Considerations for Landlords and Tenants
We have provided a list of provisions to review for language addressing what landlords and tenants can and cannot do to avoid breaching their leases.
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