Join the IRS for a National Paycheck Checkup Thunderclap

We invite you or your group to join @IRSnews in support of the IRS Thunderclap effort promoting a national “Paycheck Checkup.” Following major tax law changes, workers should review their withholding to make sure they have the right amount of tax taken out of their paychecks.

Form 990 processing changes

As of January 8, the IRS is returning Form 990 series returns filed on paper – and rejecting electronically filed returns – when they are incomplete or the wrong return. IRS.gov answers the question What happens if my Form 990 is missing information or a schedule, or is the wrong return?

Form 990-EZ reminders

Tax-exempt organizations with annual gross receipts under $200,000 and assets under $500,000 (at the end of the reporting period) can use Form 990-EZ, Short Form Return of Organization Exempt from

Thursday, April 26, 2018 from 1-4 p.m. in #202 J.C. Penney Conference Center (on the UMSL north campus)

“Never doubt that a small group of thoughtful, committed, citizens can change the world. Indeed, it is the only thing that ever has.”   Margaret Mead

Groups, committees, teams and collaborations are essential parts of the work in a nonprofit organization.  What is the essence of “group process” and what is the role of the professional in creating successful ongoing decision making experiences?  How does a staff person know when to lead and when to step back to ensure that staff members and volunteer leaders are engaged, empowered and motivated? This seminar highlights the stages and elements of collective impact, including building trust, managing participants needs and expectations, responding to conflict and staying focused on the organization’s impact.

Instructor Marci Mayer Eisen has worked in the St. Louis nonprofit community for 30+ years with

Use Form 1024-A to Apply for Recognition of Exemption under IRC Section 501(c)(4)

Organizations that choose to apply for recognition of exempt status under Internal Revenue Code (IRC) Section 501(a) as an organization described in Section 501(c)(4) should use the new Form 1024-A, Application for Recognition of Exemption under Section 501(c)(4) of the Internal Revenue Code.

Organizations seeking recognition of exempt status under Section 501(a) as an organization described in Section 501(c)(2), (5), (6), (7), (8), (9), (10), (12), (13), (15), (17), (19) or (25) will continue to use Form 1024, Application for Recognition of Exemption Under Section 501(a).

Form 1024-A doesn’t satisfy an organization’s separate requirement to notify the IRS that it’s operating under Section 501(c)(4). Instead, use Form 8976, Notice of Intent to Operate Under Section 501(c)(4).

Revenue Procedure 2018-5

Revenue Procedure 2018-5 simplifies the

We are excited to announce that London based Berwin Leighton Paisner (BLP) is combining with Bryan Cave. The combination will expand our global reach and increase our depth in key markets, creating a firm with approximately 1,600 lawyers in 32 offices across 11 countries in the United States, Europe, the Middle East and Asia.  BLP brings both strength and depth in core practices such as global real estate, international corporate, transactions and tax; private client; litigation, arbitration and investigations; and related areas of expertise; as well as highly rated financial services and financing practices. In addition, BLP is also strong and adds depth in the charity law sector, and like Bryan Cave, takes a team approach to achieve our charity client’s goals. The following is a brief overview of the BLP Charity Practice and approach:

Operating in the not-for-profit sector has never been more challenging – or more exciting: unprecedented

Bryan Cave LLP has once again been recognized as a U.S. News – Best Lawyers® “Best Law Firms” National Tier 1 ranked firm for its work in Trusts & Estates.  Awards are determined using several criteria, including: client evaluations, peer attorney feedback, and, notably, managing partners and practice area chairs’ reviews. Congrats to the Bryan Cave Private Client Group!

File current versions of exemption applications

The IRS reminds people seeking tax-exempt status to use the current version of forms to avoid processing delays. The current version of Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, is dated December 2017, and Form 1024, Application for Recognition of Exemption Under Section 501(a), is dated January 2018.

If you use a prior version of one of these forms, the IRS will return your application and ask you to resubmit using the current version of the form.

User fees 

Revenue Procedure 2018-5 announces the following user fees:

Application Type User Fee Form 1023 $600 Form 1024 Form 1024-A Form 1023-EZ $275 Group exemption letter $2,000

Please submit Form 8718, User Fee for Exempt Organization Determination Letter Request, with group exemption letter requests and exemption applications, other than those filed on Forms

Friday, March 23, 2018 from 9 a.m. to 1 p.m. in #202 J.C. Penney Conference Center (on the UMSL north campus)

Nonprofits and government entities rely on volunteer power to advance their mission. Professionals who oversee and coordinate boards, committees, or work closely with elected officials will benefit from the wisdom of our workshop presenters.  This half-day workshop will provide you with best practices for recruiting for boards or committees, setting expectations and standards for operation, and re-energizing existing members. Additionally, we’ll get a peek into what it is like to work with elected officials as you pursue success in volunteer engagement.

Instructor Carol Weisman is the president of Board Builders. She is an internationally known speaker, author, trainer and consultant who specializes in volunteerism, and fundraising. She works primarily in the US, UK, Canada, Bermuda and Australia. She has served on 39 boards and has been president of 8. Carol

While the Bipartisan Budget Act of 2018 (the “Act’) focused on spending and the budget, it did include two provisions impacting charities.

First, the Act amends the recently adopted Section 4968(b)(1), which now imposes a 1.4% excise tax on certain colleges and universities, to clarify that the student portion of the test refers to “tuition-paying” students.

Second, the Act adds new subsection (g) to the excess business holdings rules of Section 4943, often referred to as the Newman’s Own exception (the organization which we understand was behind the proposal). New Section 4943(g) provides an exception for certain holdings of a private foundation which, among other requirements, where the foundation holds 100% of the voting stock at all times during the tax year, the foundation acquires its interest in the business other than by purchasing it (e.g., by gift), the business distributes all of its net operating income for any given

Under Revenue Procedure 2018-15, the IRS generally will not require a new exemption application from a domestic section 501(c) organization that changes its form or place of organization.  Rev. Rul. 67-390 and Rev. Rul. 77-469 are obsoleted.

Revenue Procedure 2018-15 will be in IRB 2018-09, dated February 26, 2018.

Thursday, Feb. 22, 2018 from 1-4 p.m. in #402 J.C. Penney Conference Center on the UMSL north campus. (Note, members of the Community Builders Network (CBN) will have an additional discussion/meeting from 4-5 p.m.)

The NPML Program is proud to partner with the Community Builders Network (CBN) for this presentation. Learn more about CBN at: http://www.communitybuildersstl.org/

Is your organization currently participating in partnerships with other organizations and/or groups? Are you planning to do so? Do you want the existing partnerships to be even more successful, or want to optimize the chances that future partnerships and collaborations will be so? This workshop is for current and aspiring nonprofit executives, managers, and board members who want to learn the most promising principles and practices to form and sustain successful partnerships and collaborations. It will also provide an opportunity to learn and share obstacles to, and strategies for success. The workshop will mix plenary presentation and discussion,