Comprehensive Coronavirus Legislation Guide for the Charitable Sector

Since COVID-19 began impacting the United States, Congress has passed multiple packages to address a wide variety of issues and support the health care sector, businesses, individuals, and families. Certain provisions in each bill have relevance to the charitable sector and we have summarized the key information below.

Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020, (H.R. 6074)

The bill includes emergency funding to combat the coronavirus pandemic, including approximately $7.8 billion in discretionary appropriations, primarily related to medical and health needs, and $500 million in mandatory spending for "Medicare telehealth,” which would allow Medicare providers to furnish telemedicine services to seniors.

Relevance to the Charitable Sector

Complete Guide to Bill #1

Families First Coronavirus Response Act (FFCRA), (H.R. 6201)

The bill primarily addresses the immediate needs of individuals and families related to the coronavirus pandemic in the United States, including paid family and medical leave, testing, and food assistance programs.

Relevance to the Charitable Sector

Relevance to the Charitable Sector as Businesses & Employers

Complete Guide to Bill #2

Coronavirus Aid, Relief & Economic Security Act (CARES Act), (H.R. 748)

The bill represents the largest-ever economic stimulus package in the United States. By comparison, the 2009 stimulus act included approximately $831 billion in appropriations. This bill is intended to address the economic fallout of the Coronavirus pandemic with a focus on helping businesses through loans and other assistance, and direct financial assistance to most American households.

Relevance to the Charitable Sector with Respect to Donors & Charitable Giving

Relevance to the Charitable Sector as Businesses & Employers

Complete Guide to Bill #3

Paycheck Protection Program and Health Care Enhancement Act, 2020 (H.R. 266)

The primary purpose of this fourth bill is to provide additional funding for the Paycheck Protection Program (PPP), approved in late March as part of the CARES Act. The original $349 billion allocated to this popular program was quickly depleted, with many for-profit and nonprofit small businesses failing to get loan applications approved before the money ran out. The bill also provides new resources for hospitals and COVID-19 testing.

Relevance to the Charitable Sector

Complete Guide to Bill #4

Paycheck Protection Program Flexibility Act of 2020 (H.R. 7010)

The primary purpose of this fifth bill is to provide more flexibility to recipients of Paycheck Protection Program (PPP) loans with respect to repayment and loan forgiveness. The bill also removes a provision in the CARES Act that prevented organizations receiving PPP loan forgiveness from also taking advantage of employer payroll tax payment deferrals. More specific guidance related to the PPP Flexibility Act can be found in the SBA’s Revisions to First Interim Final Rule.

Relevance to the Charitable Sector

Complete Guide to Bill #5