Utilize a Formal Employment Application (Optional but Recommended) Nonprofits should require applicants to fill out an employment application prior to starting work, even if the applicant is known to the nonprofit. While it seems like a formality, an application will help the nonprofit defend against negligent hiring claims. Depending on the position and circumstances, the nonprofit...
On Tuesday, June 22, Rhode Island took a major step towards legalization of marijuana. Although House Speaker K. Joseph Shekarchi still says legalization won’t be decided until after the budget process ends (perhaps even during a special session later this year), the Senate Judiciary Committee, by a 6-2 vote, sent a cannabis legalization bill to...
Massachusetts consumers finally have a new way to obtain recreational marijuana. In recent weeks, marijuana delivery services have started to operate in the Bay State. But customers are quickly learning that the process is not quite as easy as ordering products from Amazon or the local grocery store. According to the Massachusetts Cannabis Control Commission...
A Rhode Island Superior Court judge recently cited the trend of decriminalizing and legalizing marijuana in granting a motion to suppress evidence that was obtained during a 2019 search of a vehicle after a traffic stop. Judge David Procaccini found that a ‘slight’ smell of marijuana, coupled with a driver’s nervousness and the fact that...
By Alicia J. Samolis and Michael A. Gamboli Governor Baker has signed a mandatory emergency paid sick leave law (“EPSL”) requiring that every Massachusetts employer provide up to 40 hours of paid leave to employees for certain reasons relating to COVID-19. The payment to employees – including the cost of benefits – does not have...
By Alicia J. Samolis and Michael A. Gamboli On May 18, 2021, the Internal Revenue Service published guidance in the form of a series of 86 questions and answers (“FAQ”) that address the American Rescue Plan Act of 2021’s (“ARPA”) continuation health coverage in the form of “COBRA premium assistance” under the Consolidated Omnibus Budget...
This month, two congressional Republican lawmakers introduced a bill to legalize marijuana at the federal level, as well as to protect banks that service state-legal cannabis businesses and to ensure that military veterans treated by the Veterans’ Administration (“VA”) are allowed to be treated with medical marijuana in compliance with state law. The “Common Sense...
What Is an Endowment? An endowment is a pool of money, invested to create a reliable stream of annual income. A fund held by a charitable institution that, under the terms of a gift instrument, is not wholly expendable by the institution on a current basis. The creation of the fund may be directed by...
The Internal Revenue Service reminds tax-exempt organizations that operate on a calendar-year (CY) basis that certain annual information and tax returns they file with the IRS are due on May 17, 2021. These returns are: Form 990-series annual information returns (Forms 990, 990-EZ, 990-PF, 990-BL) Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to...
It appears that political support for legalizing recreational cannabis in Rhode Island may finally be reaching a critical mass. The details of how Rhode Island might go about legalizing recreational cannabis—and not whether to do it — are now the subject of legislative hearings and maneuvering at the Rhode Island State House. There are two bills under discussion. Both...
