August 2016 Newsletter
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Pacific Justice Inst. Pacific Justice Institute

"Through our dedicated attorneys and supporters, we defend the rights of countless individuals, families and churches...without charge."

Pacific Justice Institute
is a non-profit 501(c)(3) legal defense organization specializing in the defense of religious freedom, parental rights, and other civil liberties. Pacific Justice Institute works diligently, without charge, to provide its clients with all the legal support they need.

FREE and discounted Christian Ebooks! 

" David C Cook "is a publisher of Christian books of various genres. 

The current free eBook is 
A Travelogue of the Interior  by Karen Dabaghian
To view all David C Cook has to offer, click HERE.

*Offers from David C Cook not necessarily endorsed by CMA.

As a not-for-profit, the California Chamber of Commerce  is a business advocate and 
HR compliance resource. As a voice for private-sector employers, including nonprofits, we score major victories and make California a better place to live, work and do business.

To learn more, click HERE.
From the President
August is upon us and with it comes the dog days of summer. For some of you this is vacation time and a chance to get away before things heat up back in the office come September. For others, this can be budget preparation time when everyone is considering their needs for next fiscal year and trying to ensure they spend all the funds available to them in the present year.

This year, August also begins the final push towards November and our national elections. Always an interesting process, this time around it seems to be garnering even more interest, given the issues at hand and the two candidates' pedigrees.

In any case, I think you'll find the selection of articles in this month's newsletter informative and useful.

Yours in His Service,

Steve Boersma
The Restriction of Political Campaign Intervention by Section 501(c)(3) Tax-Exempt Organizations
Under the Internal Revenue Code, all section 501(c)(3) organizations, including churches and religious organizations, are absolutely prohibited from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office.

What is Prohibited

Contributions to political campaign funds or public statements of position (verbal or written) made on behalf of the organization in favor of or in opposition to any candidate for public office have been interpreted by the IRS as being in clear violation of the prohibition against political campaign activity. Violating this prohibition can result in denial or revocation of tax-exempt status and the imposition of certain excise taxes. (read more )
Managing Restricted Funds
Unless your organization has a strict policy of never accepting gifts from donors made for a specific purpose, at some point you will be faced with having to properly record and account for restricted gifts that may come your way. Over the years the accounting rules have differed on just how this should be done. Presently, the rules require restricted funds be set aside and managed in the equity section of the balance sheet. At least once a year the organization is required to reconcile the fund balance(s) and ensure that any monies spent were, in fact, used for their intended purpose.

Knowing the rules and the theory behind the accounting can go a long way towards helping you set up your software to properly account for the activity. We want to share with you a well written article (below) on the subject. I think you'll find it helpful, whether you are a novice at this sort of thing or an experienced accountant.

Pacific Justice Institute
CMA has been a friend of the Pacific Justice Institute (PJI) for a number of years, and Brad Dacus, President, has spoken at CMA events in the past.   
PJI recently brought to our attention ( see special newsletter sent out in July some important information concerning a legislative bill being considered in California that would  threaten the ability of private religious colleges and universities in California to operate their schools on the basis of their religious beliefs.
This is only one of the many issues that continue to challenge the rights of Christians, churches and faith-based organizations in the United States who wish to exercise their faith in their daily lives.
To learn more about the work PJI is doing to help protect religious freedom in America we encourage to you regularly check out their website and sign up to receive their newsletter.
Giving in America in 2015
Donations from America's individuals, estates, foundations and corporations reached an estimated $373.25 billion in 2015, setting a record for the second year in a row, reports " Giving USA 2016: The Annual Report on Philanthropy for the Year 2015 ," released in late June of 2016.

To learn more, click on the following link. 
Employment  Law
When can employer terminate a workers' Comp with a Claim?

Have you ever had an employee who needed to be terminated, only to discover that they recently filed a worker's compensation claim? Can an employer terminate an employee who is out on workers' comp leave - or recently back from it? Can a worker already on disciplinary action be terminated, even if they subsequently file a worker's compensation claim? Can a worker be disciplined while out on disability? (read more)