LAST UPDATED: May 7, 2020
Guide to Resources for Non-Profits During the COVID-19 Pandemic
Prepared by the Office of Senator Scott D. Wiener (D-San Francisco)
- Our office is working with Sen. Lena Gonzalez on statewide emergency moratorium legislation for commercial evictions. Both San Francisco and San Mateo counties have issued orders halting non-payment commercial and residential evictions. The Governor has also issued an emergency prohibition on water shut-offs.
You can request up to a 60-day extension to file and deposit state payroll reports by applying through EDD. Your request must be received within 60 days from the original past-due date of the payment or return. Nonprofits (and all employers) can use their expenses for new leave provisions as credits against payroll taxes.
If your nonprofit has closed temporarily or had a significant drop in revenue due to the COVID-19 crisis, you can delay paying the employer portion of Social Security (6.2% of wages). Ordinary deadlines still apply for Medicare and the employee portion of Social Security. Although other federal taxes are not extended for nonprofits that file Form 990, a longstanding provision allows you to apply for a six-month extension by filing Form 8868. This extension is automatically granted if you apply by the date your 990 would have been due.
If your nonprofit self-insured, rather than getting unemployment insurance, the CARES Act includes reimbursement for you of up to 50% of unemployment costs.
With the 2018 federal Tax Cuts and Jobs Act, many people stopped itemizing taxes - meaning donations to nonprofits no longer reduced their taxes. For the 2020 tax year, the CARES Act allows households to take up to a $300 tax deduction for donations to nonprofits even if they take the standard deduction. Donations to donor-advised funds, donations to private foundations, and non-cash donations cannot be counted. There are also expanded charitable tax deductions for corporations and for taxpayers who both itemize and give more than 10% of their income to nonprofits.
Government Financial Assistance
- Nonprofits are eligible to apply for the PPP loans created for small businesses through the federal CARES Act. A great FAQ from the Nonprofit Finance Fund can be found here.
- Nonprofits are also eligible for EIDL loans, another program through the Small Business Administration (SBA) that was expanded through the CARES Act. For more about applying to PPP and EIDL refer to our guide to federal resources.
- Nonprofits can apply to the state's small business loan guarantee program & disaster relief guarantee program. More information here.
- CalNonprofits provides loan information and links to local emergency relief funds.
- Chart of loans available to nonprofits from the National Council of Nonprofits.
- Fundraising advice from bloomerang.
If you have more questions about your nonprofit and need assistance, you can get in touch with our office at Senator.Wiener@senate.ca.gov or by calling 415-557-1300. We need to help our nonprofits get through this challenging time, and we are committed to making sure they get the support they need.