Resource Library

All of CAPLAW’s resources and publications are now available in CAPLAW’s new Resource Library. Use the search filters below to find the resource you need.

UBIT: Old and New Traps for the Unwary

UBIT: Old and New Traps for the Unwary

Even if your organization is recognized by the IRS as tax-exempt, it may be subject to the federal unrelated business income tax (UBIT). UBIT typically arises as a consideration for tax-exempt organizations when they turn to revenue generating ventures as a way to diversify their funding. However,...

Working with an Elected Public Official’s Representative

Working with an Elected Public Official’s Representative

Elected public officials serve a crucial role on a Community Action Agency’s (CAA) tripartite board. Not only do they raise awareness of poverty in the community and at various levels of government, they are also integral in fostering close coordination between local public agencies and Community...

Crosswalk: CSBG and Head Start Standards

Crosswalk: CSBG and Head Start Standards

This crosswalk shows the connections between the CSBG Organizational Standards, published in Information Memorandum (IM) 138, and the Head Start Program Performance Standards, located at 45 C.F.R. Parts 1301 through 1305. It highlights ways that the board and staff members of a CAA with a Head...

Crosswalk: CSBG and Head Start Standards

Training & Orientation Tool for Public CAA Boards

This presentation was created in response to a need in the network for training and orientation materials that state Community Services Block Grant (CSBG) offices, state associations, and individual Community Action Agencies (CAAs) can use to educate their own boards and staff that work with the...

Sample Due Diligence Checklist

Sample Due Diligence Checklist

Once a Community Action Agency (CAA) has determined that it is interested in pursuing a merger, asset acquisition, shared services, or other affiliation arrangement with another organization, it is time to do the hard work of conducting a due diligence review of that organization. The purpose of...

UBIT: Old and New Traps for the Unwary

Implementing the New FASB Rules: Functional Expenses

Do you have a detailed plan to implement the new FASB not-for-profit financial reporting standards? During this two-part webinar series, industry experts walked through the conversion of a not-for-profit organization's financial statements and notes to ensure an efficient and effective...

UBIT: Old and New Traps for the Unwary

Implementing the New FASB Rules: Liquidity and Net Assets

Do you have a detailed plan to implement the new FASB not-for-profit financial reporting standards? During this two-part webinar series, industry experts walked through the conversion of a not-for-profit organization's financial statements and notes to ensure an efficient and effective...

UBIT: Old and New Traps for the Unwary

Marijuana in the Workplace

Marijuana is now legalized in some form in 29 states, and with polls showing a majority of Americans favoring legalization, the trend is likely to continue. From drug testing to disability accommodations to workplace safety and compliance with the federal Drug-Free Workplace Act, marijuana in the...

UBIT: Old and New Traps for the Unwary

To Pay or Not to Pay: Interns and Volunteers

With summer quickly approaching, now is the time to review the policies and practices that affect your internship and volunteer programs. Recent guidance from the Department of Labor’s Wage and Hour Division substantially changed the test for determining whether a person can be properly classified...