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How is NAO Supporting Nonprofits in Response to COVID-19?

We are talking to and engaging with hundreds of nonprofits every day in Oregon as we navigate this crisis together. We know from connecting with all of you that you are trying to figure out how to keep your nonprofits operational, how to access relief programs and funding, and how to keep your staff and the people you serve safe. With that in mind, NAO is working for you to get timely information and resources. While NAO's in-person programs are suspended we are offering COVID-19 specific programs to support you and your nonprofit. Thank you to our funders and sponsors who have graciously helped us quickly pivot our programs to meet your needs.

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What are you looking for?

  1. Economic Relief for Nonprofits - CARES Act
  2. Expanded Leave & Unemployment Provisions in the FFRCA
  3. Employer Resources for Managing Employees and Staffing Issues
  4. Funding Sources for Nonprofits
  5. Governance and Leadership Resources
  6. Nonprofit Public Policy and Advocacy Issues
  7. Subsector Information and Resources
  8. Information in Multiple Languages (as available)

ECONOMIC RELIEF FOR NONPROFITS - CARES ACT

3/27/2020 - the House unanimously passed and President signed into law the Coronavirus Aid, Relief, and Economic Security (CARES) Act, a $2 trillion economic stimulus package intended to provide immediate relief for individuals, nonprofits, businesses, and state and local governments. Several provisions of the CARES Act are of particular importance to nonprofits, including: 1. The availability of forgivable small business loans to nonprofits with 500 or fewer employees. 2. Unemployment relief for workers and (partially) for many nonprofits; 3. A (limited) universal charitable deduction for 2020; and 4. A variety of appropriations that will help many communities served by nonprofits.

6/03/2020 - Paycheck Protection Flexilibilty Act of 2020 Passed. Congress voted to allocate an additional $480 billion in relief funds for small businesses and nonprofits.

12/21/2020 - Congress approved the Consolidated Appropriations Act of 2021, a $900 billion COVID-19 Package (includes Important Relief for Nonprofits). The U.S. House of Representatives and U.S. Senate passed the $900 billion COVID-19 relief package as part of an omnibus federal spending bill. The hard work that your organizations have been doing and the difficult times that you’ve faced were recognized in some major elements of the bill. Thank you to all that joined with NAO and nonprofits across the country to advocate for this important relief for charitable nonprofits. 

What's in the New COVID Relief Law for Nonprofits - National Council of Nonprofits

PAYCHECK PROTECTION PROGRAM LOAN (PPP)

The Paycheck Protection Program (PPP) provides loans to help businesses and nonprofits keep their workforce employed during the Coronavirus (COVID-19) crisis. The loans can be forgiven if borrowers maintain their payrolls during the crisis or restore their payrolls afterward. Eligibility iincludes small entities, that together with their affiliates (if applicable), have 500 or fewer employees—including nonprofits, veterans organizations, tribal concerns, self-employed individuals, sole proprietorships, and independent contractors. PPP Loans can be used to help fund payroll costs, including benefits. Funds can also be used to pay for mortgage interest, rent, utilities, worker protection costs related to COVID-19, uninsured property damage costs caused by looting or vandalism during 2020, and certain supplier costs and expenses for operations.

Paycheck Protection Program (PPP) Fact Sheet - NAO (1/12/2021)

Paycheck Protection Program - SBA Website
Paycheck Protection Program Loan Forgiveness - SBA
SBA Guidance on Accessing Capital for Minority, Underserved, Veteran and Women-Owned Business Concerns - SBA  (1/6/2021)

PPP First Draw Loans - targeted towards businesses and nonprofits who haven’t yet received any PPP funding, particularly those owned by women and minorities, as well as nonprofits and cultural venues. Eligibility has been expanded to include “destination marketing organizations”, chambers of commerce and other Sec. 501(c) business leagues. These organizations must have 300 or fewer employees and loans are subject to limits on lobbying activity.

PPP Second Draw Loans - Second draw loans are available to those who have been hit hardest. While qualifying circumstances remain unchanged for first-time applicants, a borrower is generally eligible for a Second Draw PPP Loan if the borrower previously: received a First Draw PPP Loan and will or has used the full amount only for authorized uses; has no more than 300 employees; and can demonstrate at least a 25% reduction in gross receipts between comparable quarters in 2019 and 2020.

ECONOMIC INJURY DISASTER LOAN (EIDL)

In response to the Coronavirus (COVID-19) pandemic, small business owners in all U.S. states, Washington D.C., and territories are eligible to apply for an Economic Injury Disaster Loan that provides economic support to small businesses to help overcome the temporary loss of revenue they are experiencing as a result of the COVID-19 pandemic. This program is for any small business with less than 500 employees (including sole proprietorships, independent contractors and self-employed persons), private non-profit organization or 501(c)(19) veterans organizations affected by COVID-19. The loan program is a 30 year fixed at 2.75% interest rate and does not offer forgiveness as the PPP loan does. 

SHUTTERED VENUE OPERATORS GRANT

The Shuttered Venue Operators (SVO) Grant program was established by The Economic Aid to Hard-Hit Small Businesses, Nonprofits, and Venues Act, signed into law on December 27, 2020. The program includes $15 billion in grants to shuttered venues, to be administered by the Small Business Administration’s Office of Disaster Assistance. An applicant may have received a PPP forgivable loan in 2020, but must choose whether to receive an SOS grant or a PPP loan in 2021.

To be eligible to receive a grant, an entity (to include nonprofits) or individual must be a: live venue operator or promoter, theatrical producer, live performing arts organization operator, relevant museum operators, motion picture theatre operator, or talent representative. Eligible applicants may qualify for SVO Grants equal to 45% of their gross earned revenue, with the maximum amount available for a single grant award of $10 million. $2 billion is reserved for eligible applications with up to 50 full-time employees.

  •  Shuttered Venue Operators Grant - SBA
  •  New SBA Grant Program for Shuttered Venue Operators - National Law Review

Federal Grant Support Services

  • Single Audit Service Providers: Go to NAO Principles & Practices - Financial Oversight to see providers that offer Single Audit services for nonprofits that have received federal grants. They are in NAO's network of business verified affiliate members.

TAX LAW CHANGES

Expanded tax benefits help individuals and businesses give to charity in 2020 & 2021 - IRS Year-end Reminder

  • Nonitemizer charitable deduction extended to $300/$600 through 2021
  • Itemizer deduction limit raised to allow cash donations up to 100% of income (see below)
  • Corporate donations limit raised to 25% of income

Suspension of Charitable Contribution Limitations for 2020 & 2021: Typically, tax law limits charitable deductions to 60% of adjusted gross income (AGI). There is a temporary suspension of the limits on deductible charitable contributions under the CARES Act. For a contribution to qualify, it must be a cash contribution made to a qualifying organization during the 2020 and extended for the 2021 calendar year. Donor Advised Funds and Private Foundations are not qualifying organizations under this rule.

Employee Retention Tax Credit: The Taxpayer Certainty and Disaster Tax Relief Act of 2020, enacted December 27, 2020, amended and extended the employee retention credit (and the availability of certain advance payments of the tax credits) under section 2301 of the CARES Act. Employers carrying on a trade or business and tax exempt organizations who experience full or partial suspension of the operation of their business in any calendar quarter due to orders from a governmental authority limiting commerce, travel, or group meetings because of COVID-19 will be eligible for a payroll tax credit. 

  • Employee Retention Tax Credit Extended through July 1, 2021
  • Employee Retention Tax Credit Updates - Rules and Administration - JD Supra (1/12/21)
  • Tax credit raised from 50% to 70% of qualified wages in 2021
  • Retroactive access for qualifying wages in 2020
  • 2020: 50% of up to $10,000 in wages/year per employee; full/partial suspension or 50% gross receipts decline
  • 2021: 70% of up to $10,000 in wages/quarter per employee; full/partial suspension or 20% gross receipts decline
  • May access both Employee Retention Tax Credit and Paycheck Protection Program forgivable loan as long as both are not used for the same wages

Payment of Employer Payroll Taxes Postponed: Employers will be allowed to delay payment of a portion of applicable payroll taxes without penalty or interest, except in certain circumstances, for payroll taxes due beginning on the date of the bill’s enactment and ending before January 1, 2021, provided 50% of the amounts deferred is paid before December 31, 2021 and the balance is paid before December 31, 2022. Employers who have indebtedness forgiven under the SBA Payroll Protection Loan program are not eligible for payroll tax deferral under this provision.

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EXPANDED LEAVE AND UNEMPLOYMENT PROVISIONS IN THE FFRCA

3/18/20 - The federal government enacted the Family First Coronavirus Response Act (FFCRA) which provided paid sick leave and additional FMLA protection in response to the COVID-19 pandemic. The FFCRA’s paid sick leave and expanded family and medical leave requirements went into effect on April 1, 2020 and expired on December 31, 2020. 

The Consolidated Appropriations Act (CAA), 2021, extended employer tax credits for paid sick leave and expanded family and medical leave voluntarily provided to employees until March 31, 2021.  The CAA did not extend employees’ entitlement to FFCRA leave beyond Dec. 31, 2020, meaning employers will no longer be legally required to provide such leave.

The new guidance, in the form of Frequently Asked Questions on the WHD website, addresses whether workers who did not use their leave entitlement under the FFCRA in 2020 may use such leave after Dec. 31, 2020. It also explains how WHD will maintain its enforcement authority over employers’ leave responsibilities while the FFCRA’s paid leave requirements were in effect, even after these leave entitlements have expired.

FFCRA Emergency Leave Updates

Access FREE employer resources from NAO partner organizations including detailed FAQs

LAYOFFS AND UNEMPLOYMENT INSURANCE BENEFITS

The FFRCA includes the Emergency Unemployment Stabilization and Access Act, which allocates $1 billion in emergency state grants to assist with processing and paying unemployment insurance (UI) benefits under some circumstances. Of that amount, $500 million will provide funding for administrative costs, as long as states have met certain requirements to provide eligible workers with access to benefits. The Oregon Employment Department has information that is relevant to employers and individuals seeking to understand business layoff, closures, and unemployment insurance benefits.

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EMPLOYER RESOURCES FOR MANAGING EMPLOYEES AND STAFFING ISSUES

3/23/20 - Oregon Governor Kate Brown issued Emergency Order 20-12, “Stay Home Save Lives.” This Emergency Order in conjunction with the operating reality we all find ourselves in has had, and will continue to have significant impacts on the nonprofit sector, how we work, where we work and how we can best keep staff and those we serve safe during a pandemic. The Oregon Health Authority (OHA) serves as the lead agency for the public health response.

Oregon Information & Resources

COVID-19 Vaccinations - Oregon Health Authority

Re-opening the Workplace

  • New Oregon OSHA COVID-19 Rules Take Effect November 16, 2020 - NFIB
  • Employers Guide to Oregon OSHA COVID-19 Rules & OHA Statewide Mask, Face Covering, and Face Shield Guidance - Bullard Law
  • Reopening the Workplace Toolkit - Madrona Venture Group

Health and Safety Information

  • Preventing COVID-19 Spread in Communities - CDC
  • Recommendations Regarding Cloth Face Coverings - CDC
  • Occupational Safety and Health Administration - US Department of Labor
  • EEOC Guidance on COVID-19 and ADA & EEO Laws – US EEOC | Summary from MNGD
  • Pandemic Preparedness in the Workplace & the Americans with Disabilities Act - EEOC
  • Resources for Wellness During COVID-19 - Emerson Collective

Health Insurance

Virtual Work Resources

  • Virtual Meetings Untangled: FREE Downloadable Guide - BoardSource
  • Running Effective Virtual Nonprofit Meetings: Best Practices to Facilitate Engagement - Beth Kanter
  • 7 Tips for Effective Remote Collaboration - Institute for Conservation Leadership
  • How to Create an Effective Teleworking Program - SHRM
  • Considerations for a Remote Work Policy - SHRM
  • Remote Workers and Telecommuting Practices for Nonprofits - National Council of Nonprofits
  • Nonprofit Resources for Remote Work During the COVID-19 Outbreak - TechSoup
  • Guide to Rural Internet and TV during COVID-19 - Satellite Internet
  • Free Google Hangouts Meet, Microsoft Teams, Cisco WebEx Made Free to Encourage Work from Home - Gadgets 360
  • Free Emergency Remote Work Kits: Community Offer of Support - GoToMeeting
  • Free 90-day trial of BlueJeans Meetings for NGO’s/First Responders - BlueJeans

Anti-Discrimination Resources

Multnomah County health officials, together with state and federal authorities, are closely monitoring the outbreak of COVID-19 and working locally to keep our community healthy. Some residents have experienced acts of racism and xenophobia, while some businesses have reported fewer customers because of the myths surrounding COVID-19. Oregon community members are urged to report discrimination incidents that may be motivated by another person’s race, color, disability, religion, national origin, sexual orientation or gender identity.

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FUNDING SOURCES FOR NONPROFITS

Oregon’s community is responding amazingly to nonprofits’ urgent needs as a result of COVID-19 impacts. Many foundations, corporations, and individual philanthropists have activated special COVID-19-related funds to support nonprofits.

In addition, federal, state, and local public entities have also created funding mechanisms to support eligible nonprofits. Below is a list of potential funding streams that nonprofits can explore. We know this list is not exhaustive; if there are others we should add, please send them to connect@nonprofitoregon.org.

Foundations/Corporations

Government/Other

Tools on Fundraising

NAO Webinar
Ask the Expert: How to Pivot to a Virtual Annual Fundraising Event Successfully – The Dougy Center, Raise Agent
Recording I Slides I Virtual Event Plan Guide

Tools on Crisis Communication

Don’t forget to see if you qualify for the CARES act Federal Loan Opportunities - see details above on Economic Relief thru CARES Act Loans.

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GOVERNANCE AND LEADERSHIP RESOURCES

It is never too late to incorporate critical business continuity concepts and tools into our board and leadership structures as we navigate an unplanned crisis of this magnitude. As leaders we must focus on what is most important – our organizational missions and the people we serve through those missions.

GOVERNANCE

NAO Webinar
What All-Volunteer Boards Needs to Do in Response to COVID-19 – Center for Nonprofit Stewardship
Recording I Slides

Business Continuity - NAO Webinars

Building Organizational Resilience in Times of Change  - LeadTeam Consulting
Recording I Slides

Contingency Planning and Emergency Response for Nonprofits Amidst the COVID-19 Crisis – Mercy Corps, CareOregon
Recording I Slides

Merger and Strategic Partnership for Nonprofits - Public Interest Management Group 
Recording I Slides

Rethinking your Strategy: Planning Recovery for COVID-19 Three Part Series - Dialogues In Action 
Session 1: Recording I Slides - The Opportunity Of A Crisis
Session 2: Recording I Slides - Design & Adapt Your Strategy
Session 3: Recording I Slides - Create A New future

Understanding How Money Moves in Disasters - Center for Disaster Philanthropy, GOSW
Recording I Slides

Business Continuity - Other Resources

Financial Resources

Contracts & Insurance

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NONPROFIT PUBLIC POLICY AND ADVOCACY ISSUES

Nonprofit organizations play a vital role in the development and implementation of public policy to promote an informed, healthy, and strong democratic society. We witness and respond to the impact of public policies on the people we serve, and at this time of pandemic, our voices are more important than ever. Few institutions are closer to the real problems of people than we are. Nonprofits must be a bridge between policy makers and the public to ensure that all voices are heard and needs are met. Engaging in public policy advocacy can raise awareness of your organization’s mission, mobilize your constituents, and create greater understanding of the needs our communities are facing.

NAO Webinars
The Impact of COVID-19 on Oregon Charitable Nonprofits – Jim White, NAO
Recording I Slides

Understanding Trust in Civil Society - A Conversation with Dan Cardinali - Independent Sector
Recording I Slides

Nonprofits Seek Further COVID-19 Relief from Congress
On Wednesday April 7, Independent Sector, the National Council of Nonprofits and dozens of other national organizations asked Congress to make four key improvements to the Coronavirus Aid, Relief, and Economic Support Act (CARES Act) in its next round of COVID-19 stimulus legislation. Nicknamed the CARES Act 2.0, it is the Phase 4 stimulus bill. CARES 2.0 is expected to address the broad array of issues – nonprofits, small business, big business, state & local governments, equity and disparities, and more. Specifically, this act provides additional relief to charitable nonprofits and tribal entities. NAO is participating in these efforts to secure four key improvements to the provisions of the CARES Act 2.0:

  1. Expand Access to Credit. Expanding nonprofits’ access to credit to provide for immediate financial relief by expanding nonprofit eligibility for the Paycheck Protection Program (PPP) and by establishing a dedicated funding stream for PPP loans to nonprofit organizations.
  2. Bolster Charitable Giving Incentives. Strengthening temporary above-the-line charitable deductions from the CARES Act by allowing taxpayers to use it on the 2019 taxes, significantly increasing the $300 cap, and extending it beyond 2020.
  3. Protect Self-Funded Nonprofits. Holding harmless self-insured nonprofits and tribal nations by providing funding to cover 100% of the costs of these organizations’ unemployment claims. Without this change, many nonprofits and tribal departments that provide health care, food assistance, affordable housing, childcare, and other critical services will have to end or curtail services later.
  4. Increase Emergency Funding. Increase emergency funding so that nonprofits can work with state, county and municipal governments to provide essential services to vulnerable families and frontline responders to the COVID-19 crisis.

Additionally, the Save Organizations that Serve (SOS) Act, H.R. 6408, is a bipartisan bill sponsored by Rep. Seth Moulton (D-MA) and Rep. Brian Fitzpatrick (R-PA) at the behest of national nonprofit groups. Its purpose is to generate attention for the work of nonprofits and the need for relief. It calls for an unlimited universal charitable deduction, establishes a $60 billion loan fund for nonprofits, and lifts the 500-employee cap on PPP loan eligibility:

  1. Expressly provides charitable nonprofits with $60B for any emergency funding proposals. The charitable sector needs an immediate infusion of $60 billion and a mechanism must be constructed for a rapid infusion of cash to those organizations serving immediate needs in communities facing lost and declining revenue due to the pandemic.
  2. Create a robust universal charitable deduction. Improve the proposed above-the-line charitable deduction by significantly raising the cap and allowing all taxpayers to immediately claim the deduction on their 2019 taxes and beyond.
  3. Removes 500 employee cap to SBA loans. Once the CARES 2.0 Act is enacted into law, Rep. Moulton and Rep. Fitzpatrick plan to amend the bill to ensure all nonprofits qualify for the newly created small business loans and remove the 500-employee caps. They will clarify that charitable nonprofits of all sizes are able to participate in the emergency SBA loan program and remove the cap on the number of employees.

NAO strongly supports these recommendations. We are working with Oregon’s members of Congress to help include this additional relief to nonprofits in the next congressional stimulus bill.

Addressing Disparate Impacts: Oregon Workers Relief Fund
While we fight the direct effects of COVID-19, we must recognize how the lack of diversity, equity and inclusiveness in policy making has increased our vulnerability to the health and economic miseries of the pandemic. The Oregon Health Authority is reporting that our Latinx communities are being disproportionately impacted by COVID-19. Without immediate attention and commitment of resources this will continue to impede our efforts to recover and move forward as a nation. We know that funding must be made available for UI ineligible immigrant workers through initiatives like the Oregon Workers Relief Fund. Just as important is much stronger assistance to state, county and municipal budgets that provide both infrastructure and critical funding for this work across the country. As tax revenues evaporate and without significantly greater support, unavoidable cuts in state and local budgets will offset much of the federal relief effort for people and communities in need.

A Call to Action: Philanthropy’s Commitment During COVID-19Council on Foundations
Funders across America are signing a pledge of action given the critical need to act with urgency in the COVID-19 crisis. They are pledging to loosen or eliminate current grant restrictions, make new grants as unrestricted as possible, and reduce grant reporting requirements among other actions so that nonprofit leaders have the maximum flexibility to respond to the crisis.

WORK NOW Act: Funding Nonprofit Work in Communities
Work Opportunities and Resources to Keep Nonprofit Organizations Well Act (WORK NOW Act)
Senators Wyden, Merkley introduce bill to help nonprofits during Pandemic - Press Release (5/15)

Oregon Senators Ron Wyden (D-OR) and Jeff Merkley (D-OR) along with Senators Klobuchar (D-MN) and Brown (D-OH) introduced the WORK Now Act, a bill that seeks to inject $50 billion into frontline nonprofits to generate employment for laid-off workers and to address the skyrocketing needs in communities for COVID-19 relief and recovery. NAO is endorsing this bill, as are national organizations and other state associations. Please consider sending a letter of endorsement to Senator Wyden’s/Senator Merkley's office for this important bill!

Letters Requesting State, Federal and Philanthropic Support for Oregon Nonprofits and Families

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SUBSECTOR INFORMATION AND RESOURCES

Housing and Human Services

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INFORMATION IN MULTIPLE LANGUAGES (as available)

Health, Safety, and Community Resources

COVID-19 Relief Programs

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