Legal, Compliance & State-Specific Policies

47G is committed to conducting its operations in compliance with applicable federal, state, and local laws.

Employees are expected to follow all laws, regulations, contractual obligations, grant requirements, internal policies, and professional standards that apply to their work. This includes laws and rules related to employment, wage and hour practices, safety, privacy, nonprofit operations, tax reporting, intellectual property, anti-discrimination, harassment prevention, financial controls, cybersecurity, public reporting, and workplace conduct.

Compliance is not separate from the mission. It is part of how 47G protects trust, preserves operational credibility, and serves an ecosystem tied to national security, industrial strength, and public confidence.

Employees who are uncertain about a legal or compliance requirement should seek guidance from their supervisor, Human Resources, Finance, Operations, or authorized leadership before acting.

47G reserves the right to interpret, apply, revise, suspend, or discontinue policies in this handbook at its discretion, subject to applicable law.

Policies should be interpreted in a manner consistent with 47G’s mission, legal obligations, operational needs, and commitment to fair treatment. If a policy conflicts with applicable law, 47G will comply with the law.

No supervisor, manager, employee, or representative has authority to interpret this handbook in a way that creates a contract, changes the at-will employment relationship, waives legal rights, or binds 47G beyond authorized policy or written agreement.

Employees should direct questions about policy interpretation to Human Resources or authorized leadership.

47G maintains personnel records to support employment administration, payroll, benefits, compliance, performance management, safety, reporting, and legal obligations.

Personnel records may include applications, offer letters, job descriptions, tax forms, employment eligibility records, benefit elections, acknowledgments, performance documentation, corrective action records, training records, compensation records, leave records, accommodation records, and other employment-related materials.

Employees must not alter, destroy, remove, falsify, or access personnel records without authorization.

Personnel records will be retained and disposed of in accordance with applicable law, business needs, and 47G’s record-retention practices.

47G maintains payroll records to support accurate wage payment, tax reporting, benefit deductions, reimbursement, leave administration, audit, and legal compliance.

Payroll records may include time records, pay statements, direct deposit information, tax withholding forms, wage adjustments, deductions, overtime records, expense reimbursements, and related documentation.

Employees are responsible for submitting accurate payroll information and promptly reporting errors. Supervisors are responsible for reviewing timekeeping and payroll-related materials within their scope.

Payroll records are confidential and may be accessed only by authorized individuals with a legitimate business or legal need.

47G maintains safety records as needed to support workplace safety, incident response, workers’ compensation, insurance, regulatory compliance, and risk management.

Safety records may include injury reports, incident reports, near-miss reports, workers’ compensation documentation, safety training records, facility reports, event safety notes, hazard reports, and return-to-work documentation.

Employees must report safety concerns, injuries, illnesses, accidents, and near misses promptly and accurately.

Safety records will be handled with appropriate confidentiality and retained in accordance with applicable law and business need.

Confidential records — as defined by 47G’s confidentiality policy (Section 5.3) — must be stored, transmitted, retained, and destroyed only through approved methods, and accessed only when authorized for a legitimate business purpose. Employees must not place confidential records in personal accounts, unsecured drives, or unapproved applications.

Work created by employees within the scope of their employment belongs to 47G to the fullest extent permitted by law.

Company-created work may include written materials, presentations, reports, templates, data sets, research summaries, event concepts, policy materials, grant materials, program designs, operating procedures, marketing materials, website content, social media content, graphics, videos, photographs, databases, software configurations, AI-assisted drafts, and other work product created for 47G.

Employees are expected to preserve and store company-created work in approved systems so the organization can maintain continuity, quality, and institutional memory.

47G owns work product created, developed, improved, edited, compiled, or delivered by employees in connection with their employment, unless otherwise required by law or agreed in a written agreement signed by authorized leadership.

Employees may not use, license, sell, transfer, publish, copy, or retain 47G work product for personal benefit, outside employment, consulting, portfolio use, or third-party purposes without authorization.

Work product ownership applies regardless of whether the work was created in the office, remotely, during travel, at an event, on a company device, on a personal device used for company work, or through approved digital systems.

Employees must return or transfer all work product upon request or separation.

Employees may use 47G materials only for authorized business purposes.

Company materials may include logos, brand assets, templates, presentations, photographs, videos, reports, data, research, event materials, member lists, partner lists, sponsorship materials, program materials, internal documents, and confidential information.

Employees may not use company materials for outside work, personal business, political activity, unauthorized fundraising, third-party promotion, or any purpose that suggests 47G endorsement without approval.

Employees must follow brand, confidentiality, copyright, licensing, and approval requirements when using or distributing 47G materials.

Legal, financial, ethical, safety, compliance, and policy concerns — including fraud, misuse of funds, grant or donor-fund concerns, and other business-conduct issues — are reported using the same good-faith reporting standard and channels described in Sections 4.5 and 5.2.3.

47G’s non-retaliation protections, described fully in Section 4.7, apply to any employee who reports a concern under this section in good faith.

47G’s confidentiality and data-handling standard (Section 5.3) governs all personal, proprietary, financial, and strategic information the organization handles, including employee records, member and partner information, and donor or grant materials. Suspected privacy incidents — misdirected emails, unauthorized access, lost files, improper sharing — must be reported promptly.

Data protection is governed by 47G’s cybersecurity standards in Section 10.2, which cover passwords, multi-factor authentication, device security, and reporting of suspicious activity. From a risk-management perspective, those standards apply equally to data of any sensitivity level the organization handles.

Data is part of 47G’s operating infrastructure. It must be handled with the same discipline expected in finance, events, partnerships, and public communication.

47G operates in an ecosystem connected to aerospace, defense, advanced materials, advanced manufacturing, hard tech, cyber, autonomy, energy, AI, public-sector engagement, and national security-related work.

Employees may encounter information, relationships, sites, or projects subject to special restrictions. These may include export controls, controlled unclassified information requirements, nondisclosure agreements, facility access rules, procurement restrictions, grant obligations, sponsor requirements, government ethics rules, or partner-specific confidentiality requirements.

Employees must follow all applicable restrictions and must not access, share, transfer, photograph, record, export, or discuss restricted information unless authorized.

When a project, site visit, member engagement, or partner conversation may involve restricted information, employees must seek guidance before proceeding.

As a nonprofit organization, 47G may be required to file annual information returns with the Internal Revenue Service, including the appropriate Form 990 series return or other required filings based on its tax status and filing obligations.

Form 990 reporting supports transparency, financial accountability, governance disclosure, and public confidence.

Employees whose work supports financial reporting, grants, restricted funds, sponsorships, donations, program activity, executive reporting, board reporting, vendor documentation, or operational metrics must maintain accurate records that support required filings.

The IRS provides resources for tax-exempt organizations regarding annual filing requirements and Form 990-series returns. (IRS)

47G will maintain processes to support accurate, timely, and complete annual filings required by law.

Annual filing responsibilities may involve Finance, executive leadership, the Board of Directors, outside accountants, legal counsel, program leaders, development staff, operations staff, and employees responsible for records that support financial or program reporting.

Employees must provide requested information promptly and accurately. Employees must not delay, alter, omit, inflate, or misrepresent information needed for annual reporting.

Electronic filing may be required for certain tax-exempt organization returns, subject to IRS rules and applicable exceptions. (IRS)

47G will comply with applicable public disclosure requirements for tax-exempt organizations.

Certain exempt organization annual returns and exemption materials may be subject to public inspection or copying requirements under IRS rules. The IRS states that exempt organizations generally must make certain annual returns and exemption applications available for public inspection and may need to provide copies upon request. (IRS)

Employees must not respond independently to public requests for tax, legal, governance, financial, donor, board, or compliance records unless authorized.

Requests for public disclosure documents should be directed to Finance, Operations, legal counsel, or authorized leadership.

47G is committed to financial transparency appropriate to its nonprofit status, legal obligations, stakeholder responsibilities, and mission.

Financial transparency requires accurate records, responsible controls, proper approvals, clear documentation, board oversight, timely reporting, and careful stewardship of funds.

Employees who handle financial information, sponsorships, restricted funds, grants, vendor payments, reimbursements, payroll, event revenue, or program expenses must follow approved procedures and maintain documentation that supports audit readiness.

Transparency does not mean unrestricted access to all internal information. Confidential, restricted, personnel, donor, sponsor, grant, legal, and strategic records must still be protected.

Employees are responsible for creating and maintaining accurate records within the scope of their roles.

Accurate records may include time records, expense reports, invoices, receipts, sponsorship deliverables, grant records, program metrics, event attendance, member engagement notes, contracts, purchase approvals, donor or funder documentation, and project outcomes.

Employees must not falsify, backdate, inflate, conceal, destroy, or misclassify records.

Accurate records protect 47G’s credibility. They also allow the organization to make sound decisions, demonstrate impact, and meet its obligations to members, partners, funders, regulators, and the Board of Directors.

Employees must disclose actual, potential, or perceived conflicts of interest involving 47G business, funds, vendors, partners, sponsors, donors, grants, employment decisions, contracts, or related-party transactions.

Related-party transactions may involve family members, close personal relationships, outside businesses, board connections, financial interests, consulting relationships, or organizations in which an employee has a personal or financial stake.

Disclosure allows 47G to evaluate the situation, document appropriate review, and determine whether recusal, alternate approval, contract safeguards, board review, or another control is needed.

Employees must not participate in decisions where personal interests could compromise, or appear to compromise, their judgment on behalf of 47G.

47G may receive funds, sponsorships, grants, donations, or restricted support that must be used, tracked, reported, and documented in accordance with the terms of the funding source and applicable law.

Employees involved in funded programs must understand the restrictions, deliverables, reporting requirements, allowable expenses, documentation requirements, deadlines, and approval processes that apply.

Restricted funds may not be redirected, repurposed, or used outside their approved purpose without proper authorization.

Employees must report concerns about grant misuse, restricted-fund errors, documentation gaps, or reporting issues promptly.

Utah’s Payment of Wages chapter governs regular paydays, permissible payment methods, and statements of deductions. (Utah Legislature) 47G’s pay schedule, payroll practices, and process for reporting a wage payment error are described in Section 6.5.

Utah law sets specific timing requirements for final wage payment after separation, including separation by discharge or resignation. (Utah Legislature) 47G’s final paycheck process is described in Section 14.4.

Utah law entitles a voter to up to two hours of paid absence from work on election day between the time polls open and close, subject to statutory conditions. (Utah Legislature) 47G’s voting leave policy is described in Section 8.6.3.

Utah law prohibits employers from taking adverse employment action against an employee because the employee receives or responds to a jury summons, serves as a juror, or complies with a related court order. (Utah Legislature) 47G’s jury duty policy is described in Section 8.6.1.

Utah law requires employers to secure workers’ compensation coverage for employees unless a lawful exception applies. (Utah Legislature) 47G’s workers’ compensation coverage and injury-reporting expectations are described in Section 7.5.1.

Utah’s Department of Workforce Services administers unemployment insurance for Utah employers, including claims administration and employer reporting obligations. (Utah Jobs) 47G’s unemployment insurance practices are described in Section 7.5.3.

The Utah Occupational Safety and Health Division, or UOSH, is responsible for occupational safety and health compliance in Utah. (Utah Labor Commission) 47G’s workplace safety rules are described in Section 11.1.

47G may operate in or support environments connected to aerospace, defense, advanced manufacturing, advanced materials, cyber, autonomy, energy, AI, public-private partnerships, military-connected facilities, laboratories, manufacturing sites, or restricted partner locations.

Some engagements may involve Utah-specific rules, facility requirements, safety standards, public-sector requirements, grant terms, procurement standards, export-control considerations, or partner-specific policies.

Employees must follow all instructions provided for site access, confidentiality, safety, data handling, photography, security, visitor procedures, restricted information, and public communication.

When employees are uncertain whether a Utah-specific or industry-specific requirement applies, they must seek guidance before acting.