This case study is based on CAPLAW’s interview with Nancy Smith, Executive Director of Middle Georgia Community Action Agency, Inc. and Heart of Georgia Community Action Council, Inc., and a review of the management agreement between the two organizations and their annual reports.
Tax Issues to Consider When Sharing Employees
This article focuses on the tax considerations for CAAs entering into a shared employee relationship. It presents three commonly-seen examples of sharing employees within the Community Action network:a 501(c)(3) nonprofit state association sharing employees with another...