Melissa Scholz, Author at Scholz Nonprofit Law

Deadline for Form 990: May 15, 2019

By Melissa Scholz|2019-04-29T14:53:28-05:00April 6th, 2019|Nonprofit, Taxes|

This is your reminder with helpful tips All tax-exempt organizations, including 501(c)(3)s, 501(c)(4)s, and 501(c)(6)s, must file a version of the Form 990 with the IRS. Many of you on this list will qualify to file the "Form 990-N," which is a simple 5-10 minute process. You should be aware that if you do not file a Form 990 in 2019 and also did not file one in 2017 and 2018, your organization will lose its tax-exempt status and you will have to reapply with another application and filing fee. When is my Form Due? The Forms 990 are due 4 months and 15 days after the [...]

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Repeal of the Johnson Amendment

501(c)(3), Nonprofit

Repeal of the Johnson Amendment

By Melissa Scholz|2019-04-25T00:08:53-05:00April 3rd, 2017|501(c)(3), Nonprofit|

I frequently like to remind our 501(c)(3) clients about the importance of advocating on their issues through lobbying and the legitimacy of their role in doing so. But when we encourage lobbying, we point out the distinction between lobbying on issues and the prohibition on political activity. The rule against political activity has been known as the Johnson Amendment because it was added to the tax code under his administration. As you likely know, President Trump has proposed to eliminate that distinction and allow all 501(c)(3)s to engage in electoral politics - - i.e., support or oppose a candidate [...]

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Keep It Moving Forward

Events

Keep It Moving Forward

By Melissa Scholz|2019-04-25T00:07:57-05:00November 29th, 2016|Events|

Dear colleagues: I’ll be honest. November has been a tough month. I was thrilled when the short Thanksgiving workweek arrived and I could retreat to my home and family - - cooking and cleaning never looked so good. I’ve indeed enjoyed a few days at home, with my two older daughters home from college. As we celebrated Thanksgiving with friends, we stayed focused on all we have to be grateful for and, mostly, avoided the discouraging topic of politics, which has become so divisive. With a little breathing space, I took time to read the recent New Yorker interview [...]

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Fair Labor Standards Act (FLSA) New Rules Suspended

Employment

Fair Labor Standards Act (FLSA) New Rules Suspended

By Melissa Scholz|2019-04-25T00:06:49-05:00November 29th, 2016|Employment|

The new FLSA rules that were scheduled to take effect on December 1, 2016 were suspended by a federal judge last week. This means employers are not required to implement the new rules regarding treating employees who make less than $47,476 as “non-exempt” under the FLSA. Of course, if you've made promises for raises, those may be hard to reverse. However, the ruling does mean that employees earning $23,660 or more per year (the current salary level) may be spared from adding overtime recordkeeping obligations and may continue to take advantage of flex-time arrangements if they meet the other [...]

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Advocacy: Standing up for your Issues

501(c)(3)

Advocacy: Standing up for your Issues

By Melissa Scholz|2019-04-25T00:04:56-05:00November 29th, 2016|501(c)(3)|

In the wake of the election, many organizations may be more motivated than ever to advocate for their beneficiaries. Advocacy is an important tool for 501(c)(3) organizations and should not be overlooked! Here are the basics on the federal and Wisconsin rules that apply to advocacy for 501(c)(3) organizations. Federal rules allow 501(c)(3) “public charities” to participate in many different kinds of advocacy, ranging from educating on the issues to actual lobbying. Advocacy, such as educating policymakers and the public about broad social issues, is unrestricted and unlimited for 501(c)(3) public charities. Advocacy becomes “lobbying” when it is connected [...]

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Form 990 Deadline is Approaching!

501(c)(3), Compliance, Nonprofit, Private Foundation, Public Charity

Form 990 Deadline is Approaching!

By Melissa Scholz|2015-05-08T15:58:43-05:00May 8th, 2015|501(c)(3), Compliance, Nonprofit, Private Foundation, Public Charity|

It's that time of year again! Don’t forget to file your nonprofit organization’s “annual information return,” or Form 990. All tax-exempt organizations (including 501(c)(3)s, 501(c)(4)s, and 501(c)(6)s) must file a version of the Form 990 with the IRS. For many small organizations, it is a simple 5-10 minute process to file the "Form 990-N." You should be aware that if you do not file a 990 in 2015 and also did not file one in 2014 and 2013, your organization will lose its tax-exempt status and you will have to reapply with another application and filing fee. Filing FAQ's [...]

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501(c)(3) or 509(a)? Your public charity is both.

501(c)(3), Definition, Events, Nonprofit, Private Foundation, Public Charity

501(c)(3) or 509(a)? Your public charity is both.

By Melissa Scholz|2015-03-03T15:38:52-06:00March 3rd, 2015|501(c)(3), Definition, Events, Nonprofit, Private Foundation, Public Charity|

Today is the Big Share! Don’t miss the opportunity to support 70 local nonprofits dedicated to building a fair, just community and protecting the environment through this Community Shares of Wisconsin online giving event: http://www.thebigshare.org. Thanks to Community Shares and their Big Share partner, Madison Community Foundation, for hosting this event to support the important work of these organizations. And there will be another big share (of information) this week at the annual Wisconsin Nonprofit Association Conference: http://wisconsinnonprofits.org/Conference2015 , which is taking place in Madison on Thursday. With today’s focus on charitable donations to 501(c)(3) organizations, I want to [...]

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The Upside of Winter (plus a few important deadlines…)

Events, Nonprofit

The Upside of Winter (plus a few important deadlines…)

By Melissa Scholz|2015-01-26T19:22:24-06:00January 26th, 2015|Events, Nonprofit|

Greetings! I find the upside of the winter season (Yes, upside. I'll never outgrow my California roots...) is that I can take advantage of the slightly quieter times to focus on organization and business details. Well, our mild-ish winter has brought an all-but-mild workload. So, before January completely escapes me, I want to post about a few important issues. Great Board Training Opportunity in Madison! I would like to call attention to this great training opportunity by Melanie Schmidt as part of her "Building Better Boards" series. Below is a blurb on Melanie's session: Nonprofit organizations have one thing [...]

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Welcome and Happy Holidays from Scholz Nonprofit Law!

Events

Welcome and Happy Holidays from Scholz Nonprofit Law!

By Melissa Scholz|2014-12-19T20:14:28-06:00December 19th, 2014|Events|

Dear friends, Welcome to the new Scholz Nonprofit Law website and my new blog! We hope to make it easier to share information with you - - answers to client questions that may be of interest to a larger audience, snippets about community activities, and the occasional musings of Melissa. Plus, we like the updated look and the chance to show off the photographs of our local photographer friend, Lisa Hempstead. You can subscribe to the blog by entering your name and email in the sidebar to the right. As I thought about what to write in this [...]

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About Melissa Scholz