This edition of the COVID-19 Nonprofit Update contains two important updates on the COVID-19 pandemic response as it relates to nonprofits:
  • Governor Baker Releases State Reopening Plan
  • SBA Provides Paycheck Protection Program (PPP) Loan Forgiveness Application and Instructions

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Governor Baker Releases State Reopening Plan
On Monday, May 18, Governor Charlie Baker released the four-phase reopening plan for Massachusetts. The plan, which was developed by the Reopening Advisory Board , provides guidance on the phased reopening of the economy and the gradual easing of social restrictions while minimizing the health impacts of the COVID-19 pandemic. The four phases of the plan, which are named "Start," "Cautious," "Vigilant," and "New Normal," will last at least three weeks each. Progression between phases will be determined by state officials and will be based on health metrics such as decrease of new COVID-19 cases, the decrease of hospitalization rates, and the increase of testing capacity.

All Massachusetts employers must develop a written control plan outlining how they will comply with the mandatory safety standards before they reopen. The guidance provides information including templates and posters that can be used to satisfy this requirement. Control plans do not need to be submitted for approval, but must be kept on premise and made available in the case of an inspection or outbreak. Essential employers that have been operating during the pandemic have until May 25 to comply with their industry's sector-specific protocols (if applicable).

Under Phase 1, on May 18, essential employers, manufacturing, construction, and houses of worship are permitted to reopen with certain restrictions and capacity limitations. On May 25, lab space, office space (with the exception of office space in the City of Boston), limited personal services, limited retail operations, and other specific types of businesses may reopen with the aforementioned limitations (note that office space in Boston is permitted to open on June 1).

MNN will continue to monitor the state's reopening plan as it evolves in the coming weeks, and will keep nonprofit employers informed. Below are links that direct to specific parts of the guidance that may be particularly helpful:
SBA Provides Paycheck Protection Program (PPP) Loan Forgiveness Application and Instructions
On Friday, May 15, the Small Business Administration (SBA) issued the  application form and instructions for Paycheck Protection Program (PPP) loan forgiveness. The application allows borrowers to calculate payroll costs using an “alternative payroll covered period,” provides options for including eligible payroll and non-payroll expenses paid or incurred during the eight-week loan period, and explains statutory and regulatory exemptions from loan forgiveness reduction based on rehiring by June 30. When releasing the application, the SBA acknowledged more loan forgiveness information is needed: “SBA will also soon issue regulations and guidance to further assist borrowers as they complete their applications, and to provide lenders with guidance on their responsibilities."

AAFCPAs has step-by-step instructions for the forgiveness calculation, a list of forgiveness calculation clarifications and changes, a list of the required documents, and more on its website  here .
Coronavirus and Massachusetts Nonprofits