The Families First Coronavirus Response Act granted paid sick and family leave benefits to employees of nonprofits and other businesses affected by COVID-19 and provided affected employers refundable payroll tax credits in equal amounts. Generally, the law requires employers with fewer than 500 employees to grant paid leave to employees for COVID-19-related reasons and sets caps on pay levels based on the reasons for an employee’s absence. The statute also allows employers to claim exemptions for healthcare workers and if leave would threaten the viability of the business. Read the full analysis by the National Council of Nonprofits.