November 2015 Newsletter
November Luncheon Seminar

Affordable Care Act...
Compliance and Reporting for Small and Large Employers for 2015 and Beyond

Date: 11/12,  11:30am
Location:  Crossroads Bible Church
Date:  11/ 13, 11:30am
Location: Reno Christian Fellowship

For more information and to register, click HERE.
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   As a not-for-profit, the California Cham-
ber of Commerce (CalChamber) is a business advocate and HR compliance resource for California employers.
   Our legislative presence means we know California employment laws inside and out. We monitor, analyze and report changes as they happen.

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From the President
   Next week we will be hosting luncheon seminars in San Jose and Reno to update you on important reporting and compliance issues that go into effect in 2016. With "open enrollment" now having begun for most individuals and companies offering health care to their employees, it will be important to make sure you understand how these new rules might affect your church or ministry.
    If you have yet to register for the event I encourage you to click on link included in this newsletter and join us for what promises to be an informative session.

Steve Boersma
Employment Law
Gifts to Employees
When are they Taxable?

Christmas Season is just around the corner and your ministry wishes to give "gifts" to the staff in appreciation for their services throughout the year. Will the generosity of the gift be undercut if the IRS taxes it as additional compensation?
    The parent of an employee dies suddenly. The ministry, knowing that the employee would have a difficult time paying for the cost of the flight to return home, takes up an offering from among the staff and even contributes some of its own money to assist the employee. Is their "gift" considered taxable to the employee?  ( read more )
Nonprofit Corporation Dissolution
Process Streamlined
Legislation has been enacted in California to streamline the process for dissolution of a nonprofit incorporated in the State.  A nonprofit corporation will be subject to administrative dissolution or administrative surrender if its corporate powers are suspended or forfeited by the Franchise Tax Board (FTB) for a period of not less than 48 continuous months. Prior to the administrative dissolution or administrative surrender, the FTB must provide written notice to the nonprofit corporation. The FTB is also required to transmit to the Secretary of State (SOS) and the Attorney General the names and file numbers of nonprofit corporations subject to the administrative dissolution or administrative surrender provisions. (read more)
Raffles, Gaming, and Gambling
Saturday night bingo in the church hall, raffles at the annual fundraising event, one-armed bandits in homeowner association clubhouse, casino nights, video lottery at the veterans' club, poker night at the fraternal lodge, hole-in-one challenges at the annual golf tournament.  All of these are examples of gaming often found occurring at organizations exempt from federal and state income tax.
    For many years now, it has been a common sight at many exempt organizations to see these sorts of activities occurring. (read more)
Justice Department Drops Investigation into IRS Targeting Nonprofits
The Department of Justice (DOJ) informed Congress that it is closing its investigation into whether the IRS deliberately targeted conservative tax-exempt organizations. In a letter dated October 23, the DOJ wrote that no charges will be filed against Lois Lerner, the former head of the IRS's Exempt Organizations Division, or any other IRS employee.  Assistant Attorney General Peter J. Kadzik said that, based on the evidence developed in this investigation and the recommendation of experienced career prosecutors and supervising attorneys at the department, it had found no evidence that the IRS attempted to obstruct justice. (read more)