March 2017 Newsletter
IN THIS ISSUE
March Luncheon Seminars

SAN JOSE
Thurs., March 9th
 
Employment Issues for Religious Nonprofits
 
  RENO
Wed., March 22nd

Employee Handbook Workshop


For more information and to register, click HERE

2017
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From the President
This month we have a number of interesting articles for your consideration. I hope you find them helpful.
 
If you have suggestions or ideas for topic areas that you would like to see covered at a seminar or in our newsletter that you think others would find helpful to their nonprofits, we would love to hear from you.
 
In the meantime, don't forget to register to attend one of our two employment law related seminars happening this month in San Jose, California and Reno, Nevada.

Yours in His Service,

Steve Boersma
President/CEO
2016 Tax Return Filings and
ACA Health Care
If you have yet to file your 2016 personal tax returns and you did not have medical insurance for the entire year of 2016 you may be interested in to learn that the IRS has announced that it will process individual returns that do not report the taxpayer's health coverage status under the Affordable Care Act (ACA).
 
This is in response to an executive order President Trump signed shortly after taking office where he  announced that it is the policy of his administration to seek "prompt repeal" of the ACA. (read more)
House of Representatives Bill Proposes
Repeal of All ACA-Related Taxes
With a new Administration in power the long anticipated action to repeal Obamacare now appears to be in full swing.  Under draft legislation currently being crafted by House Republicans, an intermediate step is being taken that would repeal all of the Affordable Care Act's tax provisions along with a host of other ACA provisions. At the same time Senate Republicans recently unveiled a bill ultimately designed to replace ACA (Obamacare).
 
The ACA (Obamacare) created a number of new tax provisions designed to help fund health care reform. (read more)
IRS Audit Checklist for Exempt Organization Governance
Over the past decade or so the IRS has become increasingly interested in monitoring the governance practices of tax-exempt organizations, and particularly those of public and religious charities. This interest has been shown through public statements of IRS officials, the development of training materials for IRS personnel on the subject, explanation s to the general public and the charitable community of why the IRS considers governance important, and addition of questions about board makeup and policies to the exemption application form (e.g. Form 1023) and the annual information return many charities are required to file (e.g. Form 990). (read more)
Neighborhood Land Use Rules,
UBI, and Nonprofits

Many churches rent some or all of their property from time to time. A church might purchase one or more homes adjacent to its property to house ministers or facilitate future expansion. Often, when not needed for staff or with no immediate plans to expand the church rents the homes. If the purchase of the home(s) was debt-financed, one of the issues that arises in such cases is the application of the federal unrelated business income tax, which is a tax on the net income generated by a church or other public charity from an unrelated trade or business. (read more)
Employment Law Corner
New Employer Regulation Goes into Effect in the City of San Jose March 8, 2017

On November 8, 2016, voters in San Jose, California, 
Ballot Measure E, called the " Opportunity to Work Ordinance," which requires an employer to offer part-time employees additional hours before the employer hires any new or temporary employees... restrictions will take effect on March 8, 2017 and continues a trend seen in other California cities, such as San Francisco, of increased local regulation over employer scheduling and hiring practices.  (read more).