Qtr IV - Newsletter 2018
From the President
Thanksgiving is far more than a day to gather with family and loved ones to count our blessings and celebrate with great food. The Bible urges us to live a life of thanksgiving each day. Being thankful to God for all of His blessings is truly a mark of the Christian. Psalm 100 describes at least four biblical ways we can especially express our thanksgiving to the Lord. 
  • "Make a joyful shout to the LORD" Ps. 100:1
  • "Serve the LORD with gladness" Ps. 100:2
  • "Come before His presence with singing" Ps. 100:2
  • "Enter His gates with thanksgiving and His courts with praise....bless His name" Ps.100:3
My wife will tell you that I'm not the most demonstrative guy when it comes to worship or expressing myself. (I have a pretty nice voice but I can't clap in rhythm or stay on beat so I generally pound my hands on my thighs or the chair in front of me while singing along �� ). But I'm very partial to the idea of serving...and serving with "gladness!" 
This December will see the completion of my 30th year of service with CMA. I so enjoy what I do! All of us here at the Association feel blessed that we have been able to serve the church community in a small way and so help to further His Kingdom on this earth. 2019 looks to be another challenging year, but I'm looking forward to being of service to you and your ministry as circumstance arise. In closing I leave you with this thought...No service to our Lord, whether great or small, ever goes unnoticed by Him. Sincere and true delight in service to God should always accompany our words and deeds. When you are serving the Lord, don't be afraid to do it with a glad heart-and a smile on your face!

Yours in His Service,
Steve Boersma, Ph.D.
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A helpful article, New 2019 Labor Laws Affecting California Employers by Ellen Savage, J.D.; CalChamber HR Adviser, is available to members. We encourage you to visit the their website for
more information.
Atheists Renew Attack on 
Church Filing Exemption
The Freedom From Religion Foundation (FFRF) has renewed its court challenge to another longstanding exemption in the U.S. tax code for churches. The atheist organization is targeting the exemption churches currently enjoy from filing Form 990, the annual information return most public charities are required to file each year with the IRS. The Internal Revenue Code has never required churches to file such a form over concerns related to preserving the proper degree of separation of church and state.

Learn more about the challenge... ( read more)
  Disclosures of Donors -
     Charitable Organizations
The issue of whether or not charities and nonprofits organized under Section 501(c) of the Internal Revenue Code can (and should) be legally required to disclose their donor list continues. Already a requirement for years with the IRS, for any charity that files an annual information return, the issue has gained wider attention in recent years with several states imposing donor disclosure requirements as part of mandatory state information filings. (read more
Tax Cuts and Jobs Act -  
Health Care Mandate  
Effective for months beginning after December 31, 2018, the amount owed by any taxpayer under the individual health insurance mandate "shared responsibility payment" for lack of minimum essential health insurance for themselves and their dependents is zero.
 ( read more
IRS Highlights Steps Taxpayers Can Take to Deal with 2018 Tax Law Changes 
The IRS is advising taxpayers about the steps they can take to ensure smooth processing of their 2018 tax return and avoid surprises when they file next year. The guidance is the first in a series of reminders to help taxpayers deal with the sweeping tax changes made by the 2017 Tax Cuts and Jobs Act (P.L. 115-97). Taxpayers are urged to refer to new Publication 5307, available at IRS.gov/getready that breaks down what is new for the 2018 federal tax return that individual taxpayers will be filing in 2019. (read more
New Rules in Place for Domestic 501(c) Organizations that Restructure
The Internal Revenue Service ("IRS") recently issued Revenue Procedure 2018-15, stating that it will no longer require a new exemption application from a domestic 501(c) organization that changes its corporate formation or place of organization, an action that historically required the filing of a new and properly executed Form 1023. The IRS determined that requiring a new application was often unnecessary and duplicative.  
Revenue Procedure 2018-15 provides that, in most circumstances, tax-exempt organizations no longer need to file new exemption applications if they change their organizational forms or states of incorporation. (read more
Organizations Denied Exempt Status 
In two recent cases, requests for tax-exempt status under Internal Revenue Code Section 501(c)(3) were denied. In both instances the articles of incorporation of both organizations failed to include an exempt purpose clause and a dissolution clause.
The second organization was a business corporation that assisted nonprofit organizations in ending child slavery, assisting malnourished and ill children and providing educational funding for children, all activities that normally would be seen as qualifying the organization for nonprofit and tax-exempt status. (read more )
Employment Corner
Moving Expenses Suspended Under the New Tax Act 
Many churches and other nonprofit organizations pay for or reimburse moving expenses for new or relocating employees. A church might cover the expenses for a new pastor moving from out of state, or a mission agency might reimburse the cost for a missionary's family moving to a new assignment.
Previously, this could be done on a tax-free basis. However, the new tax bill (the Tax Cuts and Jobs Act of 2017) contained several changes affecting tax benefits typically offered by employers. (read more) 
Do Churches and Faith-based Charities Really Owe Tax for Providing Parking to Employees?
 With implementation of the Tax Cuts and Jobs Act of 2017 an expanded definition of "unrelated business income" may cause some charitable organizations, including churches and other faith-based entities to have to consider whether they will now be required to file an annual income tax return with the IRS. (read more ) 
Social Security Wage Cap and 
Benefit Amounts Increase for 2019
Wage Cap for Social Security Tax
For 2019, the Social Security wage cap will be $132,900, and social security and Supplemental Security Income (SSI) benefits will increase by 2.8 percent. These changes reflect cost-of-living adjustments to account for inflation. (read more
U.S. Department of Labor - Opinion Letters 
Since the first of the year, the Wage and Hour Division (WHD) of the U.S. Department of Labor has released over 20 opinion letters detailing official WHD policies on various wage-and-hour issues. These letters represent the first such publications from the Department since the Obama administration abandoned WHD opinion letters in 2010. (read more
Join or renew your annual membership for 2019 
We offer three membership options so that you can choose the one that
makes the most sense for you and your ministry.
Visit our MEMBERSHIP page to learn more.
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When: Wednesday 1/30/2019
Where: EPIC Bible College
San Jose
 When: Thursday 1/31/2019
Where: Crossroads Bible Church
When: Friday 2/1/2019 
Where: TBD