Legal/Management Archive

Is Your Organization Eligible for the Small Employer Health Care Tax Credit?
The Patient Protection and Affordable Care Act, the new federal health insurance law enacted on March 23, 2010, provides for tax credits for eligible small employers, including non-profits, for health insurance premiums paid for employees. more info

IRS increases filing fees for filing for federal tax exemption

Note: The release of Cyber Assistant has been delayed. The IRS has not yet announced a firm release date, but it will be well into 2012 at the earliest.

  • Form 1023 - Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code
  • Form 1024 - Application for Recognition for Exemption (most other section 501(c) organizations)

New user fee increases are effective for all applications postmarked after January 3, 2010:
  1. $400 for organizations whose gross receipts do not exceed $10,000 annually over a 4-year period.


  2. $850 for organizations whose gross receipts exceed $10,000 annually over a 4-year period.

NOTE: The IRS is developing Cyber Assistant, a web-based software program designed to help organizations prepare a complete and accurate Form 1023 application, which will become available during 2011. Once the IRS announces the availability of Cyber Assistant, the user fees will change again.

1. $200 for organizations using Cyber Assistant (regardless of size) to prepare their Form 1023, or

2. $850 for all other organizations not using Cyber Assistant (regardless of size) to prepare their Form 1023.

The IRS will announce when Cyber Assistant is available and the effective date of the user fee change.  Sign up for the  Exempt Organization (EO) Update, EO’s subscription newsletter, at, to automatically receive an alert that Cyber Assistant is available.

New Jersey's Family Leave Insurance Law

New Jersey's new Family Leave Insurance law (FLI) enables eligible employees to collect up to six-weeks of state paid monetary benefits when out of work to care for a newborn, newly adopted child, or an ill family member. This insurance law is an extension of the State Temporary Disability Benefits Program and applies to employers of all sizes. This article, posted with permission of the Employers Association of New Jersey, highlights the key provisions of the new law.
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COBRA Subsidy Law Summary

The American Recovery and Reinvestment Act (ARRA, also known as the economic stimulus bill) was enacted on February 17, 2009, and makes key changes to the continuation of health coverage provisions of the Consolidated Omnibus Budget Reconciliation Act of 1985 ("COBRA"). Non-profit employers of all sizes should become familiar with the new requirements. This article was posted with permission of the Employers Association of New Jersey.
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