Eileen Morgan Johnson, CAE

Partner
blank image Eileen Morgan Johnson, CAE

Eileen Morgan Johnson, CAE

Partner
Falls Church T: 703.280.9271 F: 703.280.8947
Washington T: 703.280.9271 F: 703.280.8947
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Eileen Morgan Johnson, CAE

Eileen Morgan Johnson, CAE

PARTNER
emjohnson@whitefordlaw.com
FALLS CHURCH
T: 703.280.9271
F: 703.280.8947

WASHINGTON
T: 703.280.9271
F: 703.280.8947
Biography
BIOGRAPHY

Ms. Johnson has over 30 years of experience serving as general counsel to tax-exempt organizations. Her practice focuses on the full range of legal challenges her clients face – including tax, governance, transactions, employment, intellectual property and fundraising. Her counsel is informed by 20 years of experience as in-house counsel for the National Wildlife Federation.

A Certified Association Executive, Ms. Johnson is a frequent speaker and author on the legal and governance issues that impact tax-exempt organizations.  She is a member of ASAE's Finance and Business Operations Professional Advisory Council, a past member of ASAE’s Legal Advisory Council and Innovations Grant Program Committee, Past Chair of ASAE’s Legal Section Council and Past Chair of the Virginia State Bar’s Corporate Counsel Section.  She has held numerous volunteer positions with ASAE and other associations for nonprofit executives.

Recognitions

  • AV Preeminent®: Martindale-Hubbell® Peer Review Ratings™
  • Washington SmartCEO Magazine, "Washington's Legal Elite" (2011)
 

Memberships & Activities

  • Member: Professional Development Committee, Virginia Society of Association Executives (2025)
  • Member: Finance and Business Operations Professionals Advisory Council, American Society of Association Executives (2023-2026)
  • Member: Legal Advisory Council, American Society of Association Executives (2019-2020)
  • Member: Business and Operations Section Council, American Society of Association Executives (2016-2017)
  • Member: National Capital-Area Advisory Council, American Society of Association Executives (2015-2016)
  • Member: Legal Section Committee, American Society of Association Executives (2015)
  • Member: Foundation Development Committee, American Society of Association Executives (2014)
  • Director: Association Foundation Group (2008-2010)
  • Chair: Nonprofit Committee, Greater Reston Chamber of Commerce (2008-2009)
  • Chair: Legal Section Council, American Society of Association Executives (2011-2012); Vice-Chair (2010-2011)
  • Member: Consultants Section Council, American Society of Association Executives (2007-2010)
  • Board Member: Corporate Counsel Section Board of Governors, Virginia State Bar (1999-2006); Immediate Past Chair (2005-2006); Chair (2004-2005); Vice Chair (2003-2004); Secretary (2002-2003)
  • Program Chair: Association of Corporate Counsel, Nonprofit Organizations Committee (2006)
  • Ambassador: Women on Course (2025)
  • General Counsel: AFCEA (2025)
  • CAE Credential

Nonprofit, Corporate & Board Issues

  • Corporate governance issues applicable to nonprofits, including governance policies requested by the Internal Revenue Service, amendments to articles and bylaws, Sarbanes-Oxley compliance, watchdog compliance, restructuring, amending bylaws, mergers and consolidations, and best practices
  • Board issues, such as board size, committee structure, recruitment, orientation, elections, training, self-evaluations and credentialing
 

Tax Advice

  • Federal and state tax laws applicable to 501(c)(3), 501(c)(4) and 501(c)(6) organizations and their affiliates, including for profit subsidiaries and joint ventures
  • Unrelated business income tax issues
  • Applications for federal and state tax exemption
  • Charitable solicitation and other fundraising activities
  • Tax consequences of employee compensation and fringe benefits
 

Charitable Solicitation and Fundraising

  • State registration for charitable solicitation licenses
  • Commercial co-venture and cause marketing relationships
  • Raffles, silent auctions and other fundraising activities
 

Membership Programs

  • Chapters and components
  • Membership meetings and voting
  • Tax deductibility of member benefits
 

Employment Advice

  • Employment agreements, Executive compensation arrangements, Executive and staff evaluations, Compensation plans, Employment policies and handbooks, Noncompete agreements, Confidentiality agreements, Personnel files, Employee terminations and severance agreements
  • Working with management and boards to develop succession planning programs for management level staff, Interviewing prospective, current and former employees, Job descriptions, Leased employees and Outsourced HR services
 

Golf

  • Represented a homeowners association in lease negotiation with the for-profit operator of the association’s golf course to minimize unrelated business income to the association.
  • Advised a country club on non-member use of the golf course and club house facilities with respect to the club’s section 501(c)(7) tax exemption as a social club and the limitations on non-member use of club facilities. 
  • Assisted a swim and tennis club in the sale of its assets to a homeowners association with a golf course. 
 

Continuing Care Retirement Communities, Long Term Care, Assisted Living

  • Provides tax, governance and contractual assistance to directors, officers and management of nonprofit continuing care retirement communities, long term care, and assisted living facilities
 

International

  • Establishing offices outside the U.S. for U.S. based associations
  • Non-U.S. chapters and members
  • Conference and other activities
 

Other

  • Real estate including office leases, the purchase and sale of unimproved and improved property, life tenancy agreements, mortgages and other financing
  • Intellectual property, copyright and trademark licensing
  • Contracts such as independent contractors, hotel and convention services, licenses, and grant agreements
INSIGHTS

Updating Your Association’s Governance, Virginia Society of Association Executives,  September 2025

Risk Management for Nonprofit Boards, National District Attorneys Association, March 2025

Watch the Law - Association Futures Podcast, Association Activision, August 2024

501(c)(3) Workshop for Healthcare Coalitions, Maryland Health Care Coalition Conference, June 2024

Developing High Functioning Committees, Princeton Community Works, Webinar, January 2023

Ask Us Anything! What Are the Key Legal Issues I Need to be Aware of as a CEO?, Webinar, January 2023

How to Protect Your Association's Intellectual Property, American Society of Associations Executives Online Seminar Series, October 2022

Ask a Lawyer: Governance, United Methodist Association’s Annual Conference, April 2022

Taking Your Board to the Next Level, The Collaboratory of Virginia on behalf of the Greater Richmond Bar Foundation, January 2022

New Meetings Contracts for a New Era, Associations Now, American Society of Associations Executives, November 2021

UPMIFA, Endowments and Restricted Funds – Making Them Work for Your Organization, Association Trends’ Nonprofit Legal, Finance & Grants Conference, September 2021

Clean Out Your Association’s Governing Documents, ASAE Annual Meeting - Virtual, August 2021

Creating a Safe Environment for AMCs and Clients, Virginia Society of Association Executives, Association Management Company Retreat, July 2021

Creating the Future of Meetings & Events, Virginia Society of Association Executives (VSAE), June 2021

Ask Us Anything! Employees Returning to Work, Webinar, June 2021

Best Practices in Nonprofit Governance, LeadingAge Maryland & DC Conference and Expo, June 2021

Discovering the Legal Issues in Association Management, ASAE Handbook of Professional Practices in Association Management, 4th edition, 2021

Legal Issues for Meetings: Lessons Learned and Planning Ahead, Associations Now, April 2021

Legal Responsibility of Boards, LeadingAge Virginia, Webinar, January 2021

Flight or Fight? Conference Decisions in 2020, National Association of Music Education, August 2020

Compensable Time Provisions, ASAE Virtual Annual Meeting & Exposition, August 2020

The New Normal in Association Management, National Association of Music Education, July 2020

Essentials of Board Governance for Nonprofit Organizations, Two Part Webinar, Virginia CLE - Virginia Law Foundation, June/July 2020

Exempt Organizations 2019 Year in Review and Key Compliance Issues for the 2020 Election Year, Association of Corporate Counsel National Capital Region Webinar, February 2020

Associations Creating Community, ASAE Great Ideas Conference Podcast Series, March 2019

Emergency Succession Planning for Nonprofit Organizations, Association of Corporate Counsel National Capital Region Webinar, June 2018

Becoming a High Performing Board, African Wildlife Foundation, May 2018

Hot Topics in Nonprofit HR and Employment Law, Association of Corporate Counsel National Capital Region Webinar, April 2018

Association Executive Compensation: How to Craft and Defend the Best Contracts Based on the Latest Salary Trends, Association TRENDS Webinar, October 2017

How to Train Your Board, ASAE Loudoun County Idea Swap, July 2017

Board Governance – Can It Get Any Better?, LeadingAge Virginia Annual Conference, June 2017

NonProfits and Associations Forum: Gift Acceptance Policies and Practices - What Do You Do With [fill in the blank]?, Association of Corporate Counsel, April 2017

Executive Employment Contracts, Association TRENDS Breakfast, December 2016

Anatomy of an EO Merger, Nonprofit Finance & Accounting Symposium, November 2016

Executive Employment Contracts, Association TRENDS Executive Compensation Breakfast, October 2016

Digital Donation Receipts and Tax Compliance, Goodwill Industries’ 2016 Summer Conference, August 2016

What Happens when your Annual Conference is Cancelled on the First Day, ASAE Center for Association Leadership’s Annual Meeting, August 2016

Nonprofit Mergers, State Hospice Organization Executive Roundtable, July 2016

Governance In Times of Change, LeadingAge Virginia Annual Conference, June 2016

Non-CEO Compensation, Association TRENDS Live, June 2016

Recent Trends in Association Governance, ASAE’s Reston Idea Swap, April 2016

Organizing and Operating Nonprofits, Mandatory Continuing Legal Education (Virginia State Bar), April 2016

Volunteer Management, American National Standards Institute Legal Issues Forum, September 2015

What Boards Want in Their Next CEO:  A Cram Course in Moving Up or Out, co-panelist, American Society of Association Executives, August 2015

Nonprofit Compensation Best Practices and Benchmarking, Association TRENDS Webinar, July 2015

Plan Your Exit and Negotiate Your Next Association Position, co-presenter, ASAE Great Ideas Conference, March 2015

Tax Reform Act of 2014, co-presenter, Johnson Lambert webinar, March 2015

Mergers & Acquisitions, co-presenter, AssociationTRENDS webinar, March 2015

Legal Issues Update, co-presenter, Boards Shaping the Future LeadingAge Maryland Governance Symposium, February 2015

Tax Reform Act of 2014, co-presenter, Johnson Lambert webinar, February 2015

Making Good Boards Great, Virginia Association of Nonprofit Homes for the Aging, August 2014

Get Your Governance House in Order, co-presenter, ASAE Annual Meeting, August 2014

Establishing Tax-Exempt Status with the IRS and Liability of Directors and Officers, National Business Institute, July 2014

Nonprofit Salary Trends and Executive Compensation Issues, co-presenter, Association Trends webinar and Trends Live, June 2014 and October 2014

Guidelines for Good Governance for 501(c)(3) Organizations, Lorman, May 2014

Tax-Exempt Organizations in the District of Columbia, Maryland & Virginia, guest lecturer, George Mason University, October 2013

Establishing Tax-Exempt Status with the IRS and Liability of Directors and Officers, National Business Institute, July 2013

Nonprofit Salary Trends and Executive Compensation Issues, co-presenter, Association Trends webinar and Trends Live, June 2013

Legal Issues Impacting Membership, Marketing and Communications:  Focus on Intellectual Property and Social Media, co-presenter with Jeff Glassie, ASAE Marketing, Membership & Communications Conference, June 2013

Association and Nonprofit Mergers and Strategic Alliances, co-presenter, Association Trends webinar, May 2013

Finding and Keeping the Best Directors for Your Foundation Board, Virginia Association of Nonprofit Homes for the Aging, February 2013

Board Governance Training and Strategies for Success, co-presenter, United Way of the National Capital Area, February 2013

Tax-Exempt Organizations in the District of Columbia, Maryland and Virginia, Lorman, January 2013

Association and Nonprofit Mergers and Strategic Alliances, Association Trends webinar, November 2012

Mind Games Through Contract Negotiation, Association Superheroes Conference, October 2012

Don’t Forget the Home Front: Legal Issues on the State and Local Level, ASAE Annual Meeting, August 2012

Nonprofit Salary Trends and Executive Compensation Issues, Association Trends Live, June 2012

Launching an Association Foundation, ASAE Great Ideas Conference, March 2012

Social Media and Labor & Employment Law, Maryland State Bar Association Annual Meeting, June 2011

Can an Employee Be Disciplined for Tweeting?, Nonprofit Human Resources Conference, October 2011

Joined at the Hip or Split at the Seams (Mergers & Consolidations), Risk Management & Finance Summit for Nonprofits, Nonprofit Risk Management Center, September 2011

Social Media and New Technology: The Rewards - and Legal Risks - for Associations, co-presenter, ASAE Annual Association Law Symposium, September 2011

New Developments on Nondues Revenue Legal and Tax Issues, co-presenter, ASAE Annual Meeting, August 2011

Governance & Fiduciary Responsibilities, Music Education Week in Washington, June 2011

Secrets Every New CEO Should Know, co-presenter, ASAE Great Ideas Conference, March 2011

Making Good Boards Great, Association Foundation Group, October 2010

Emerging Trends in Nonprofit Governance, co-presenter, ASAE Association Law Symposium, September 2010

Organizational Assessment and Restructuring, co-presenter, ASAE Annual Meeting, August 2010

Accountability in Action: Enforcing Board Member Responsibilities, co-presenter, ASAE Annual Meeting, August 2010

Social Media in the Workplace: Pitfalls and Policies, Social Media Legal Conference, March 2010

Form 990: It's Not Just a Tax Return, It's a Marketing Tool Too, Nonprofit Forum of Northern Virginia, January 2010

Nonprofit Directors as Fiduciaries, The Georgetown Group, Morgan Stanley Smith Barney LLC, January 2010

Top 10 Potholes on the Internet Highway, co-presenter, ASAE Annual Meeting, August 2009

UBIT Revisited: An Update on the Unrelated Business Income Tax, Exempt Organization Institute, The Maryland Institute for Continuing Professional Education of Lawyers, June 2009

Legal Issues in the Current Economic Climate, Association Foundation Group, March 2009

Legal Issues, panelist, ASAE International Conference, March 2009

Using Your 990 as a Marketing Tool, co-presenter, ASAE Great Ideas Conference, February 2009

Nonprofit Tax Law and Corporate Governance/Administration, panelist, ASAE Association Law Symposium, September 2008

Legal Issues Overview, Maryland Nonprofits, September 2008

Putting Your 990 to Work for Your Organization, Association Foundation Group, May 2008

Where's the Shredder?, co-presenter, Finance and Administration Roundtable, February 2008

The Hats You Wear! Membership, Finance and Law, co-presenter, American Society for Association Executives, November 2007

Legal Responsibilities of Nonprofit Directors, West Virginia Bar Association Annual Meeting, September 2007

How to Use Your 990 as a Marketing Tool, co-presenter, Reznick Group and Whiteford Taylor & Preston,  September 2006 and January 2007

Charitable Solicitations in Maryland, Lorman, November 2006

Articles

"Legal Issues for Meetings: Lessons Learned and Planning Ahead," ASAE website, April 2021.

"The Basics of Board Committee Structure," ASAE website, April 2020.

"Legal Friction Points in Component Relations," ASAE website, October 2016.

"Employment Agreements – Beyond the Basics," Association Trends, May 2016.

“Human Resources and Legal Affairs: the Power of Working Together,” co-authored with Rhonda Lees, Associations Now, January 2015.

"Ex-Officio Directors Get Voting Rights in California," Whiteford Nonprofit Report, December 2014

“Contract Do’s and Don’ts,” Associations Now Guide to Consulting Services, December 2014.

“Advice on Making Corporate Governance Changes,” ASAE Annual Meeting session handout, August 2014.

“Is Retirement in Your Future?,” Association Trends, June 2014.

“Are Your Membership Benefits Cutting It?,” Association Trends, May 2014.

“New IRS Form 8822-B,” Whiteford Non Profit Report, February 2014.

“Innovation and Reengineering the Association,” Association Trends, January 2014.

“Why You Need a Legal Audit,” Associations Now, November/December 2013.

“"Old Act" DC Corporations Under the New Act,” Whiteford Non Profit Report, August 2013.

“Top 7 Social Media Issues for Associations,” Association Trends, August and September 2013.

“Trends in Meetings Contracts,” Association Trends, May 2013.

“New Rules for Association Foundations from the IRS,” Association Law & Policy, June 2013.

"When is an Association Liable for Chapter Activities?," Association Law & Policy, February 2013.

“Five “Musts” for Employment Agreements,” Associations Now, December 2012.

“Is Your Organization Required to Pay DC Use Tax?,” Non Profit Report, November 2012.

“Do Your Volunteers Own Your Association’s IP Content?,” September 2012.

"Consulting Contract Do's and Don'ts," Associations Now Guide to Consulting Services, November 2011.

"What Your Association Needs to Know About Job Boards," Associations Now, July 2011. 

"Four Golden Rules for Committees," Associations Now, January 2011. 

"Social Media in the Workplace," Maryland Employment Law Letter, Part I - November 2010, Part II - December 2010. 

"Help Your Association Stay the Course With Its Own Rules," Consultants Connection, February 2010.

“Consider Residential Energy Tax Credits,” Community Association Update, January 2010.

"Contracting With Outside Consultants," Associations Now, January 2010.

"What Happens When Your Client Goes Out of Business?," Consultants Connection, August 2009.

"Corral Your Contracts," Associations Now, June 2009.

"When is a Merger a Good Idea?" Associations Now, March 2009.

"When and Why Do You Need Legal Advice?," Consultants Connection, November 2008.

"Governance Issues Related to Components & Chapters," Association Law & Policy, January 2008.

"Succession Planning for Nonprofit Organizations," ASAE website, November 2007.

"Time to Review the Board Committee Structure," Associations Now, September 2007.

"Immigration-related Employment Compliance: An Overview," co-authored with Sharvari Dalal-Dheini, 21 VLW 166, February 26, 2007.

"Elements of a Good Nonprofit Leader Succession Plan," ASAE website, January 2007.

"Does Your Organization Need a Compensation Committee," The Business Monthly, January 2007.

"The Pension Protection Act of 2006 and Nonprofit Reforms," ASAE website, January 2007.

"Volunteer Management: Improving the Volunteer Experience and Reducing Risk," ASAE website, January 2007.

"Board Committee Structure," ASAE website, January 2007.

"Regulating Charitable Fundraising in the 21st Century," ASAE website, January 2007.

"Executive Compensation for Exempt Organizations," ASAE website, January 2007.

"Look Before You Leap: What You Need to Know About Nonprofit Board Service," Corporate Counsel News, Virginia State Bar, 2006.  

Miscellaneous short articles in a question and answer format for the Baltimore Business Journal, 2006-2008.

ARTICLES

January 6, 2026

Client Alert: Updating Your Association’s Governance

Updating your association's governance involves modernizing governing documents, clarifying roles and streamlining decision-making. The process should be seen as continuous improvement, starting with diagnostics and stakeholder input. Design a governance update process with a task force and legal counsel, focusing on bylaws, board composition and committee structure. Ensure legal compliance and plan for potential hurdles. Success is measured by improved decision-making and member satisfaction.
  • Modernize governance as a continuous improvement project.
  • Conduct diagnostics and gather all governing documents.
  • Seek stakeholder input and benchmark against peers.
  • Design a governance update process with a task force and a clear objective.
  • Modernize bylaws to right size the board and enable digital governance.
  • Focus on board composition with a competency-based approach.
  • Reset committees to align with strategic needs.
  • Ensure legal compliance with corporate and tax laws.
  • Plan for hurdles like member pushback and quorum failures.
  • Measure success through improved decision-making and member satisfaction.
March 20, 2023

Women's History Month - Organizations We Support 2023

In celebration of Women's History Month and the contributions and dedication of our female attorneys, we are spotlighting nonprofits and organizations we have sponsored, been involved with and supported throughout the past year.
December 13, 2021

Update Concerning Meetings and Related Issues in Light of COVID Variants and the Anime Convention

Just when some groups are feeling it is reasonably safe and practical to resume in-person meetings, the arrival of the Delta, Omicron and other variants likely to follow has greatly complicated meeting safety and risk management challenges.  Like the super spreader conferences that heralded the beginning of the pandemic in early 2020, last week there was widespread news that an attendee at a recent 3-day Anime convention in New York City tested positive for Omicron after returning home to Minnesota. As of December 3, about half of the man’s 35 friends he met up with at the conference have also tested positive for COVID (although it was not yet known if any had the Omicron variant). In addition to notification and contact tracing, state health officials have urged all 53,000 attendees to get tested, particularly those developing any symptoms. Although extreme, these actions set a high bar for what notice requirements might be expected for other groups in the future.
May 10, 2021

Unexpected Tax Consequences of Remote Workers

The majority of nonprofit and association employers moved their employees from the office to working from home at the beginning of the pandemic.  It was for safety purposes and only expected to last for a few months until things returned to normal.  Now over a year later, many employees are still working from home.  This has had unintended consequences for their employers. In addition to the different employment laws that come into play when employees move from their office in one state to their home office in another state, there are tax laws that can come into play when an employer has one or more employees working from a new state.
April 5, 2021

Legal Issues for Meetings: Lessons Learned and Planning Ahead

As the pandemic begins to wane, associations and their members are eager to get back to in-person conferences. But organizations should heed the lessons of 2020 as they look ahead to future venue contracts and other legal issues related to meetings and events.
March 9, 2020

Client Advisory: Coronavirus and Upcoming Events – Risk Management

Spring and summer are the primary months for many associations to hold their annual meetings and special conferences. For many associations, this single event is their largest source of non-dues revenue. It can be a disaster if the event is curtailed or cancelled.
April 5, 2019

Excess Benefit Transactions

In 1996 the tax law was changed to provide an “intermediate sanction” for certain exempt organizations which engage in “excess benefit” transactions. Prior to that time, loss of exempt status was the only penalty the IRS could impose on organizations that were not operated exclusively for exempt purposes. The “intermediate sanction” created by Congress was a new tax, intended to be less severe than a revocation of exempt status.
 
March 22, 2019

Unintended Consequences of Remote Employees

One of your valued employees comes to you with exciting news – her partner has been offered a big promotion, but it requires a move across country.  She would love to continue working for your company and you would hate to have to replace her.  So you both agree on a plan that allows her to continue to work remotely from her new state. Everyone is happy, until you learn about the unintended consequences of having a remote employee.
March 1, 2019

Consulting Contract Do's and Don'ts

A good contract forms the basis for your collaboration with a consultant. Follow these do’s and don’ts to improve the likelihood of a good working relationship and results that meet your association’s needs.
June 28, 2017

Legal Elements of Executive Succession Planning

A CEO's departure, whether planned or unexpected, inevitably disrupts the routine workings of staff and volunteer leaders. But the path to new executive leadership will be smoother if a solid succession plan is in place, addressing key legal issues from employment law and contracts to the board's role.
April 28, 2017

Legal Friction Points in Component Relations

Even the best families have problems, and that reality extends to relationships between associations and their chapters. Although tensions can arise in a variety of areas, from governance to public policy, most can be cured with clear communication.
April 13, 2016

Update for Social Welfare Organizations

The Protecting Americans from Tax Hikes Act of 2015 (the PATH Act) created the new IRS section 506. This section requires social welfare organizations (those claiming exemption under § 501(c)(4)) to provide notice to the IRS of their existence no later than 60 days after their formation.  

The PATH Act requires social welfare organizations that were in existence on or before December 18, 2015 to notify the IRS of their existence by June 15, 2016 unless they had submitted an IRS Form 1024 or Form 990 prior to December 18, 2015. 

March 8, 2016

The Basics of Board Committee Structure

From standing and ad hoc committees to task forces and advisory councils, a board accomplishes its work through a variety of smaller groups. Associations need to regularly evaluate their existing committee structure and be ready to adjust it based on the organization’s changing governance needs.

October 1, 2015

Finance and Audit Committees

Most associations have at least one board committee that oversees the association’s money.  Some associations have divided the oversight duties and assigned them to multiple committees.  A single association could have a budget committee, an investment committee, a finance committee and an audit committee.  Each committee would then be given a discrete charge and committee members would focus on the work required to meet that charge.  

May 12, 2015

Advice on Making Corporate Governance Changes

It’s not uncommon for an association’s corporate governance to become stale, a relic of the past, perhaps from the days of the association’s founding or from the last time the governance was overhauled two or three decades ago.  The governance structure that was perfect for the association in the 1950’s or 1970’s is not necessarily the right one for 2014 or 2020.  And yet many association leaders are reluctant to tackle corporate governance issues.

July 14, 2014

Are Your Membership Benefits Cutting It?

Probably the vast majority of association membership benefits are the traditional ones – a publication of some sort, access to the association’s “members only” website, discounts on conference fees and purchases, access to group insurance programs, etc. While these benefits retain their popularity with some segments of association members, are they really useful – or even interesting – to your younger members?

June 9, 2014

Is Retirement In Your Future?

Baby boomers filling association C-suite offices have begun to retire.  We can expect an increasing wave of retirements in the next 10 years as boomers trade board meetings for club meetings and move on to the next phase of their lives. Is your association ready?

August 28, 2013

"Old Act" DC Corporations Under the New Act

DC nonprofit corporations formed prior to 1963 have a choice to remain under DC's old nonprofit corporation act or to come under the new act. If the entity wants clearer guidance on structure, then electing to come under the new act would be an appropriate decision.   But if it prefers to stay under the old act, it must be careful to follow some new regulations or it will end up coming under the New Act.

August 28, 2013

Meetings Contracts

Every association holds meetings, whether a small board meeting or a convention for thousands.  Association executives responsible for meeting planning should be aware of some of the latest trends in negotiating hotel and convention contracts to protect their associations.

July 16, 2013

New Rules for Association Foundations from the IRS

Associations with related foundations that are considered to be “supporting organizations” under Internal Revenue Code section 509(a)(3) should pay attention to a recent decision by the Internal Revenue Service.  The IRS published the final and proposed regulations for supporting organizations on December 28, 2012 in T.D. 9605 - Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated.

June 11, 2013

Top 5 Issues in an Employment Agreement

The top 5 issues to address in an employment agreement will differ depending on whether you are the employee or the employer and the level of the employee within the organization.

November 15, 2012

Is Your Organization Required to Pay DC Use Tax?

We have been contacted by clients who are confused by the new District of Columbia 2013 Budget Support Act and its requirement that DC employers file an annual use tax return if they are not currently filing a sales tax return.  This article is intended to answer some of the questions your organization might have about the DC use tax.

August 19, 2012

New Handbook On Intellectual Property For Nonprofits Is Published

“Intellectual property (IP), in the form of copyrights, trademarks, lists of members, attendees, exhibitors, and others are often an association’s most valuable property. And in this modern internet era, everything is electronic, so understanding and implementing the rules, best practices, and protections for IP of nonprofit organizations and associations is critical. We thought it was timely to help associations protect their IP by giving them a clear, concrete reference book to turn to,” says the co-author of the just published Intellectual Property for Nonprofit Organizations and Associations, Jefferson Glassie.

Jeff and his co-authors Eileen Johnson and Dana Lynch are attorneys with the boutique law firm, Whiteford, Taylor, and Preston, in Washington, DC.

November 16, 2011

Consulting Contract Do’s and Don’ts

When working with a consultant, always hope and plan for the best but prepare for the worst by drafting a solid consulting contract.  A good contract will clearly set forth the expectations of each party, milestones, payments and expenses, and other significant terms. The following do’s and don’ts for drafting consulting contracts will improve the likelihood that you will have a good working relationship with your consultant and that the results of the collaboration will meet your association’s needs.

January 26, 2011

IRS Work Plan for 2011

Every year the IRS publishes its work plan for the following year. The work plans contain continuing and new projects and provide insight into the issues that are top of mind for the Service.

September 27, 2010

Social Media in the Workplace

This is the second of two articles on the potential legal issues that can arise from the use and misuse of social media in the workplace. Part 1 covered the use of social media in the pre-employment setting. Part 2 covers the use of social media in employment and post-employment situations.

August 5, 2010

Corral Your Contracts

Managing your association's contracts is like herding cats. Just when you think you have it all under control, one gets away from you. What can you do to round them up into a comprehensive contract management program?

July 22, 2010

Social Media in the Workplace

This is the first of two articles on the potential legal issues that can arise from the use of social media in the workplace. The articles will cover the use of social media in pre-employment, employment and post-employment situations.

January 15, 2010

Can Your Association Benefit From Energy Tax Credits?

Condominium associations that made improvements to their common areas or common elements in 2009 should consider whether those improvements qualify for either the Non-business Energy Property Credit or the Residential Energy Efficient Property Credit.

Unlike a tax deduction, a tax credit is a dollar-for-dollar credit against any federal income tax owed. For example, a $200 tax credit is deducted from the tax owed, reducing the taxpayer's liability by $200.

January 6, 2010

Consider Residential Energy Tax Credits

Homeowners who made improvements to their homes in 2009 should check to see whether those improvements qualify for either the Nonbusiness Energy Property Credit or the Residential Energy Efficient Property Credit.

June 11, 2009

Corral Your Contracts

As published in the ASAE and the Center for Association Leadership June 2009 Association Now magazine.

January 22, 2007

Board Committee Structure

This resource is provided for informational and reference purposes only and should not be construed as legal advice. Specific legal questions regarding this information should be addressed by your organization’s legal counsel.

January 22, 2007

Board Evaluation of the Chief Executive Officer

Although a compensation committee or the executive committee may be delegated the authority to set the CEO's compensation, the entire board should be involved in the CEO's annual review. A consultant can be helpful in determining what questions to ask and in gathering the responses and facilitating communication between the board and the CEO.

January 22, 2007

Board Recruitment Needs Analysis

This tool can be used to assess current strengths and weaknesses of an existing board or used to evaluate a pool of potential board candidates.  With some modification, it can also be used as a tool to track the experience and diversity of existing board members on an individual basis.

January 22, 2007

Board Responsibilities Checklist

This checklist is designed to assist boards in reviewing their activities to ensure that they are focusing on governance and not management.

January 22, 2007

Executive Compensation for Exempt Organizations

This resource is provided for informational and reference purposes only and should not be construed as legal advice. Specific legal questions regarding this information should be addressed by your organization's legal counsel.

January 22, 2007

Nonprofit Board Member's Job Description

Often board members find themselves on a nonprofit board of directors with no guidance as to what their role is or the organization's expectations of them. This "job description" is actually advice for new board members of nonprofit organizations. Following this advice can lead to a more successful board, a more successful organization and a more enjoyable experience for the new board member.

January 22, 2007

Regulating Charitable Fundraising in the 21st Century

This resource is provided for informational and reference purposes only and should not be construed as legal advice. Specific legal questions regarding this information should be addressed by your organization's legal counsel.

January 22, 2007

Responsibilities of a Nonprofit Director

This resource is provided for informational and reference purposes only and should not be construed as legal advice. Specific legal questions regarding this information should be addressed by your organization's legal counsel.

January 22, 2007

Volunteer Management

Volunteers are an important part of the nonprofit community. Almost all organizations started with an idea and the hard work of one or two people. Many organizations operate solely with volunteers. Others use volunteers to expand their programming efforts. The vast majority of nonprofit board members are volunteers. Savvy managers realize volunteers can pose risks to an organization if they are not well managed in the areas of recruitment, training and supervision.

NEWSLETTERS

December 14, 2021

Associations, Nonprofits and Political Organizations Report - Fall 2021

Update Concerning Meetings and Related Issues in Light of COVID Variants and the Anime Convention

Retirement Plan Update: What Plan Sponsors Are Seeing and What is Coming

ESG Investing – Was Sort of Allowed, Was Disallowed, Now Allowed Again?

Meet the Team: Attorney Spotlight on Eileen Morgan Johnson
May 26, 2021

Associations, Nonprofits and Political Organizations Report - Spring 2021

Celebrating Asian American Pacific Islander Heritage Month

Unexpected Tax Consequences of Remote Workers

Association Community in the Age of COVID

Legal Issues for Meetings: Lessons Learned and Planning Ahead

Meet the Team - Dorothy Deng

Can Your Association Adopt a COVID-19 Vaccine Requirement?

"Ask Us Anything!" Series - Upcoming Programs

PRESENTATIONS

August 9, 2024

Webinar: Are your Nonprofit Employees Still Exempt? A Review of the DOL’s 2024 Final FLSA Overtime Regulation

In this webinar, Whiteford’s Labor and Employment Law Partners, Lisa Brauner and David Stevens, along with Eileen Johnson, Co-chair of Whiteford’s Associations & Nonprofit Organizations Section, discussed the significant changes to the salary threshold for salaried exempt employees under the Fair Labor Standards Act (FLSA) following the U.S. Department of Labor's Final Rule issued in April 2024.
August 10, 2012 - News

New Book On Intellectual Property Authored By Whiteford Lawyers

Whiteford, Taylor & Preston lawyers have written a new book titled Intellectual Property for Nonprofit Organizations and Associations, which is now the definitive publication in the field. 

Jeff Glassie, Eileen Morgan Johnson, and Dana Lynch, partners with WTP, are co-editors of the new book, published by the American Society of Association Executives and released at the ASAE convention in Dallas, August 11-15, 2012.  

December 1, 2010 - News

New Partners Elected at Whiteford Taylor & Preston

Whiteford, Taylor & Preston is delighted to announce that Thomas J. Francella, Jr., Eileen Morgan Johnson, and Dennis M. Robinson, Jr. have been named Partners of the firm, effective as of January 1, 2011.
The firm's managing partner, Martin T. Fletcher, commented, "It is a privilege to welcome such fine attorneys into their new and expanded roles within the firm. They are each making tremendous contributions to the growth of our multistate offices and our expanding client base."

February 27, 2008 - News

Whiteford, Taylor & Preston Increases Its Number of Falls Church Attorneys and Expands Its Northern Virginia Location

Whiteford, Taylor & Preston LLP (WTP) has expanded its Falls Church office - by increasing the number of attorneys and enlarging its office space. Glenn R. Bonard, Eileen Morgan Johnson, Thomas Mugavero, Christy Richardson, and Andrew J. Terrell have joined Raymond J. Diaz, Michael Gartner, Christopher A. Jones, Katherine McCarthy, Edward J. O'Connell, and Eric A. Vendt in WTP's offices at 3190 Fairview Park Drive, Suite 300, Falls Church, VA 22042.

October 4, 2007 - News

Eileen Morgan Johnson Named to ASAE Council

Whiteford, Taylor & Preston (WTP) attorney is pleased to announce that Eileen Morgan Johnson, Esq. has been named to the Legal Section Council of the American Society of Association Executives (ASAE) & The Center of Association Leadership, effective July 1, 2007.  Johnson is an attorney within the firm’s Nonprofit Organizations Group.