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 targeted programming to support you and your nonprofit - see below. Thank you to our funders and sponsors who continue to support NAO in our mission and service to Oregon nonprofits through the Pandemic and beyond. We are stronger together.
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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.
NAO Paycheck Protection Program (PPP) Fact Sheet - NAO (1/20/2021)
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.
PPP Loan Forgiveness
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.
Federal Grant Support Services
Expanded tax benefits help individuals and businesses give to charity in 2020 & 2021 - IRS Year-end Reminder
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.
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.
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
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.
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
Health and Safety Information
Virtual Work 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.
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 firstname.lastname@example.org.
Tools on Fundraising
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.
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.
Business Continuity - NAO Webinars
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
Business Continuity - Other Resources
Contracts & Insurance
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.
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-19 – Council 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)
Letters Requesting State, Federal and Philanthropic Support for Oregon Nonprofits and Families
Housing and Human Services
Health, Safety, and Community Resources
COVID-19 Relief Programs