Court cases challenging DOMA are popping up across the nation with increasing frequency.  Over the last two years, the legislative momentum has grown dramatically. We are now at a point where we can expect at least one of these cases to be heard by the Supreme Court.  The implications of the Supreme Court hearing such a case are enormous. We could be within a year of undefining, as opposed to redefining, marriage.  If we are successful in broadening the federal definition of spouse to include partners of the same sex, many currently unavailable federal benefits will become accessible to our partners.

There are two key cases currently making their way through the courts.

Perry v. Brown (California) 

This is the infamous Prop 8 case formerly known as Perry v Schwarzenegger.  In February of 2012 a three judge panel, in a monumental decision, held that prop 8, which amended the state constitution to disallow same-sex couples from becoming married, was unconstitutional.  The judges found that there was no “rational basis” to restrict same-sex couples from the right to marry.  Judge Reinhardt, who authored the opinion, declared that Prop 8 violated the Equal Protection Clause stating:

“Proposition 8 singles out same-sex couples for unequal treatment by taking away from them alone the right to marry… the People of California may not, consistent with the Federal Constitution, add to their state constitution a provision that has no more practical effect than to strip gays and lesbians of their right to use the official designation that the State and society give to committed relationships, thereby adversely affecting the status and dignity of a disfavored class.”

Golinski v Office of Personnel Management (California)

This case stems from a from a 19-year old woman’s complaint after her application to include her wife under her employer-provided health coverage was denied. While this case may not be as well-known as the Prop 8 case, it is widely considered to be the one with most potential for success.  In July, the Department of Justice filed a writ of certiorari, basically a request that the Supreme Court hear the case. Many expect the Supreme Court will accept despite the fact that these requests are rarely granted.  This is especially noteworthy since the request asks that the Supreme Court hear the case before it makes its way through the remaining lower court appeals.  This unusual writ also includes a request to combine the case with two others challenging DOMA’s constitutionality.

Between the two cases, there is widespread conjecture that Golinski not only has a better chance of being heard by the Supreme Court but also has a better chance of being upheld.  At a conference I recently attended[i], Oregon attorney Cynthia L Barrett speculated that a win in the Brown case could require that the court issue a blanket decision allowing same-sex marriage in all 50 states. The Golinski case may instead only require a decision allowing federal benefits on a state by state basis. The expectation is that the benefits would only be available to those holding a valid sate marriage certificate in one of the six states[ii] that allow gay marriage.

Considering the pace with which states are attempting to pass same-sex marriage legislation, perhaps a Supreme Court decision of this magnitude will serve to further that drive.  In the current environment, where it is no longer possible to stand against same-sex marriage without significant backlash, as evidenced by the recent Chik-Fil-A controversy, we can, finally, imagine an attainable and expedient move towards federal marriage equality.


[i] Barrett, C.L. Ask. Tell. LGBT Estate Planning Developments, Multnomah Athletic Center, Portland, Oregon; OHSU Foundation: June 2012

[ii] Gay marriage is also legal in Washington DC and is pending in the State of Washington.

Thank you to our current and former team members and colleagues for helping us develop this content.

Grant Tracking in QuickBooks Online - Part I: Systems Overview

$ 100

This low-key, screenshare style training provides a general overview of the administrative and financial tracking systems an organization with restricted funding needs to have in place. With an emphasis on QuickBooks set up and use, we'll walk through the administrative life of a grant. Follow along as we account for grants directly in QBO in real time. Starting from the grant application and ending with the final repot, we'll walk through the accounting life of a grant. Along the way, we'll touch on payroll allocations, timesheets, transactions logs, multi-year funding, spending releases, and more!

Purchasing this training grants you access to our portal, where you can view the video and presentation slides at your convenience.

Grant Tracking in QuickBooks Online - Part II: Systems Implementation

$ 100

In this follow-up to Part I: Systems Overview, we'll explore how your grant tracking systems show up in your everyday work. The first half of the session highlights best practices to integrate grant systems with internal documents and workflows. After the break, we'll review our newly captured grant data and how show you how it can be used for grant invoicing and spend-down reporting.

Purchasing this training grants you access to our portal, where you can view the video and presentation slides at your convenience.

Grant Tracking in QBO Bundle - Part I & II Systems Overview & Implementation

$ 150

This bundle gets you access to Part I & Part II of our Grant Tracking in QuickBooks Online series. Part I is a longer session which we'll spend going over the systems you need to effectively account for restricted funds. We'll use a a real time example to track a grant as it passes through your organization's QuickBooks, from award to close out. Part II will focus on integrating systems, accessing data and creating grant reports.

Purchasing this training grants you access to our portal, where you can view the video and presentation slides at your convenience.

1099-MISC & 1099-NEC Training

$ 75

Every January your organization is responsible for providing 1099 forms to certain independent contractors who you paid more than $600. In this training we'll go over the ins and outs of which contractors this applies to, and how to build your systems so that it's not a crunch to prepare.

Purchasing this training grants you access to our portal, where you can view the video and presentation slides at your convenience.

BUSINESS: Should you Convert your Business to an S-Corp?

$ 100

This pre-recorded workshop explains how and why an S-Corp election can save you thousands in taxes every year. We'll cover differences between LLCs and S-Corps, how federal and state taxes apply to each, becoming an S-Corp, operating as an S-Corp after the switch, and using payroll to maximize your deductions. If you have net income from a sole proprietorship over $100,000, this workshop is for you!

Purchasing this training grants you access to our portal, where you can view the video and presentation slides at your convenience.

How to Review a 990 for Staff & Board

$ 100

This training reveals the mystery contained in the many pages of Form 990 and its associated schedules. You will learn from the perspectives of both a CPA 990 preparer and experienced nonprofit director. Nonprofit staff will learn how to review a drafted 990 and work with the external tax preparer on any needed adjustments. Board members will learn how to review a finalized 990, and which parts of the form are of greatest concern. This training is also useful to anyone who wants to better understand some of the "why" behind many nonprofit accounting structures, practices, and terminology.

Purchasing this training grants you access to our portal, where you can view the video and presentation slides at your convenience.

QBO QuickBooks Online Basic Training (for Nonprofits) - Part 1

$ 100

This training is designed for the accidental operations manager, board treasurer, executive director, or anyone else who needs to understand how QuickBooks works so you can accurately and confidently record and track your organization's financial information. It covers the basics of bookkeeping, QuickBooks vocabulary, data entry for income and expenses, and basic troubleshooting. To help you understand the why behind it all, this course also includes and introduction to basic accounting concepts. Although this training assumes no prior QuickBooks knowledge, there's still plenty to learn for those who need a refresher, need nonprofit specific training, or who are coming to QuickBooks Online from Desktop.

Purchasing this training grants you access to our portal, where you can view the video and presentation slides at your convenience.

QBO QuickBooks Online Basic Training (for Nonprofits) - Part 2

$ 100

Building on Part 1, this training will show you how to verify your data entry and create useful reports for both staff and board that will help you make decisions. This training covers QuickBooks' banking integration, reconciling accounts, generating and manipulating reports. You'll also learn how to handle non-cash activity and understand the difference between cash and accrual accounting.

Purchasing this training grants you access to our portal, where you can view the video and presentation slides at your convenience.

QBO QuickBooks Online Intermediate Training (for Nonprofits) - Part 1

$ 100

So you feel comfortable with QuickBooks data entry, but you still have a feeling there's a lot QuickBooks can do that you're not taking advantage of? Our two-part series of intermediate trainings are for you. In Part 1 we cover ensuring your QuickBooks is set up in the best way to capture different kinds of information: functional expenses (program vs. admin and fundraising), grants, and multiple entities like fiscal sponsorships or related organizations. You'll learn why this tracking is necessary, how to gather the information you need to do it, and how the information is used. budgeting -- for your whole organization, specific programs, and even grants.

Purchasing this training grants you access to our portal, where you can view the video and presentation slides at your convenience.

QBO QuickBooks Online Intermediate Training (for Nonprofits) - Part 2

$ 100

Building on Part 1, in this training we'll take your fully tricked out QuickBooks and put it through the paces, covering how to track grant expenditures or invoice against reimbursable grants, how to allocate expenses across multiple programs, and how to manage multiple entities such as related 501(c)(3)/(c)(4) orgs. This course also includes general background and training on fiscal sponsorships such as what to consider, how to set them up, and the differences between fiscal sponsorship models.

Purchasing this training grants you access to our portal, where you can view the video and presentation slides at your convenience.

Coming this summer, check back often!!

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