May 2016 Newsletter
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has a business position open for  someone with good supervisor and business skills as well as ministry skills. Part-time to full-time as the department and responsibilities continue to grow. Contact EPIC at 916-348-4689.

Bay Area Christian Foundation
looking for a part-time bookkeeper/ accountant (15 hrs. per week). Must be experienced in nonprofit accounting, accounting for CRU's and complex investments, and preparing the financial statements for the annual audit. Interested parties can send a resume or learn more about the position by contacting the CMA office.
FREE and discounted Christian Ebooks! 

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

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

How CalChamber Helps You
As a not-for-profit, the California Chamber of Commerce ( CalChamber) is a business advocate and HR compliance resource for California employers.
From the President
   This month's newsletter includes a number of interesting articles on issues and topics directly affecting churches and ministerial taxes, along with a reminder to California employers regarding recent changes to the disability leave regulations for pregnant employees.
   If we at CMA can be of any assistance to you and your ministry on these or any other operations and compliance issues please do not hesitate to contact our office.

Yours in His Service,

Steve Boersma
 Are You In Compliance?
As of April 1, 2016 California employers are required to post the updated notice to employees of the mandatory changes to Pregnancy Disability Leave Regulations. You must post the changes if you are an employer with five (5) or more full-time or part-time employees.
On April 6, 2016 U.S. Sens. John Thune (R-S.D.) and Ron Wyden (D-Ore.) introduced the Char­ities Helping Americans Regularly Throughout the Year (CHARITY) Act, a bill they believe would encourage greater charitable giving among Americans and thus make it easier for founda­tions and other tax-exempt charitable organizations to pursue their mission. (read more)
Ministerial Housing Allowance  
Under Attack Once Again
   The Freedom From Religion Foundation (FFRF) has filed a new lawsuit in federal court challenging the constitu-tionality of the ministers' housing allowance exclusion.
    Under current law (Internal Revenue Code, Sec. 107), qualified ministers may exclude from income tax, within certain limits, the fair rental value of church-provided housing, plus the actual cost of utili­ties or the housing allowances paid to them and used to cover the cost of providing a home for them­selves and their family. In their filing with the Court, FFRF charges that the law unconstitutionally pro­vides "preferential and discriminatory tax benefits" and violates equal protection principles. (read more)
OSHA Citations Will Now Come with Increased Penalties 
Under the Bipartisan Budget Act of 2015 the federal Occupational Safety & Health Administration (OSHA) is required to increase civil penalties for workplace safety violations for the first time since 1990. In August of 2016, a one-time catch-up adjustment will occur that is expected to increase the current penalties by roughly 80 percent, meaning a "serious" citation of $7,000 may now be $12,500 and a $70,000 "willful violation" may now be $125,000. The precise penalty amount will be known when OSHA publishes this information in the Federal Register on or before July 1, 2016. (read more)
Relief from ACA "Market Reforms" On the Horizon for Small Business Owners?
   Bipartisan legislation was recently introduced in the House and Senate to provide permanent relief for small employers from the so called "market-reform" rules associ­ated with Obama Care.
   This bill amends the Internal Revenue Code and the Employee Retirement Income Se­curity Act of 1974 (ERISA) to allow an employer with fewer than 50 employees that does not offer group health insurance coverage to establish a health reimbursement ar­rangement (HRA). (read more)
Employment Law
Business Related Expenses
If you are an employee, you may be able to deduct your work-related expenses as an itemized de­duction on Form 1040, Sch. A[1].  If you are a self-employed individual who qualifies to report their income on Form 1040, Sch. C you may be able to deduct your work-related expenses as itemized deductions. If you are an employer, you are be able to reimburse your employees work-related expenses. In each case however, you must meet certain minimum substantiation... (read more)