The Form 990 as Public Relations

Form 990 is the Internal Revenue Service filing required annually for most nonprofits. Since 2009, it has included questions that have little to do with the tax rules, but rather concern the organization’s purpose, activities, and governance.  This makes the 990 Return not simply an accounting function.  Instead, the 990 can be a strong public More

Baltimore City Bill to Regulate Short-Term Rentals & Platforms

Baltimore City Bill to Regulate Short-Term Rentals & Platforms Baltimore City is the latest Maryland jurisdiction to pass legislation establishing a comprehensive framework to regulate short-term rental (STR) hosts and platforms such as Airbnb, FlipKey and VRBO. “We applaud lead sponsors Council President Jack Young and Councilman Eric Costello, and the entire Baltimore City Council for passing this important More

General Contractor Liability for Unpaid Wages

The Maryland General Assembly has passed a new statute that marks a dramatic departure from existing wage and hour requirements for general contractors.  The new statute, which took effect on October 1, 2018, makes general contractors responsible for the failure of their subcontractors to pay their employees the wages they are owed.  The statute is More

Submit to an Examination Under Oath or Lose Coverage

  On June 28th, 2018, the Maryland Court of Special Appeals issued an opinion in Dolan v. Kemper Independence Insurance Company, 218 WL 3199548 (Sept. Term, 2017) in which the appellate court affirmed the circuit court’s judgment in favor of the insurer against an insured who refused to submit to an examination under oath (EUO). More

Potential Broad Implications from the Supreme Court’s “Narrow Ruling” in Masterpiece Cakeshop

Few decisions from the United States Supreme Court this term were as anxiously anticipated as that in Masterpiece Cakeshop, Ltd. v. Colorado Civil Rights Commission.  Everyone anticipated a close decision where the Court would balance religious liberty against discrimination based on sexual orientation.  The decision announced on June 4, 2018 was not close and it More