Nonprofit Advocacy Matters | December 2, 2013

Treasury, IRS Propose Major Shift in Electioneering Rules for Non-Charitable Nonprofits The Treasury Department and Internal Revenue Service issued proposed regulations last week that would restrict the types of political activities that 501(c)(4) social welfare organizations could engage in without running the risk of losing their tax-exempt status, but stopped short of providing a clear percentage or “bright line” for determining how much political activity would be considered too much. The proposed rules would create a new term, “candidate-related political activity,” that is drawn from federal election campaign laws to distinguish what activities will not be considered related to promoting social welfare. In addition to retaining current restrictions on election-related activities (e.g., prohibition on direct contributions to candidates), the proposed definition of “candidate-related political activity” would include running ads that name candidates shortly before elections. The rules would also apply to a broader array of offices beyond elective offices under current rules to also include activities in support or opposition of the appointment or confirmation of executive branch officials and judicial nominees. Also falling under the definition would be partisan and nonpartisan activities such as voter registration drives, get-out-the-vote efforts, candidate forums, and voter guides. The proposal asks for public comments on what types of activities should be exempted from this blanket inclusion of measures many organizations consider essential to their missions of promoting civic engagement and democracy.   On the controversial question of how much “candidate-related political activity” is too much, Treasury and the IRS toss that hot potato to the public which is asked to weigh in with comments on what is an acceptable level (beyond the current vague regulatory standard of engaging “primarily” in social welfare activities) and how to measure those activities. The public is also asked to opine on whether rules similar to the proposed rules should be applied to 501(c)(3) charitable nonprofits, 501(c)(5) labor unions, and 501(c)(6) chambers of commerce and trade associations. Comments should be submitted to the Internal Revenue Service by February 27, 2014. Budget Negotiators Aiming Low, May Hit the Target A grand budget bargain, it’s not, but budget negotiators working on a deal to keep the government operating into the New Year reportedly are close to reaching an agreement on two important issues: (1) setting overall spending levels for the rest of the current and 2015 fiscal years, and (2) curbing some of the second wave of arbitrary sequestration cuts that otherwise go into effect on January 15, 2014. To date, the House and Senate have been nearly $90 billion apart on how much to spend this fiscal year that started in October. Negotiations have been stuck in the same partisan positions from the past three years – raising taxes versus cutting spending in entitlement or mandatory programs. The leaders of the budget negotiations, Senator Patty Murray (D-WA) and Representative Paul Ryan (R-WI), reportedly are seeking to reduce the additional automatic and arbitrary sequestration cuts by coming up with a combination of non-tax revenue gains, including user fees and sale of wireless spectrum, and modest cuts in mandatory spending in such areas as federal employee retirement plans. The legislation that funded federal programs after the government shutdown gave the budget conference committee untilDecember 13 to strike a deal. That legislation, known as a Continuing Resolution, expires on January 15 and another federal government shutdown is possible unless the House, Senate, and President can agree on a spending plan. Influential Senators Make Bi-Partisan Call for Support of Charitable Giving Incentive The charitable giving incentive should be protected during the rewrite of the federal tax code, according to a letter to leaders of the Senate Finance Committeesigned by Senators Ron Wyden (D-OR) and John Thune (R-SD). “It is the only provision that encourages taxpayers to give away a portion of their income for the benefit of others,” the Senators wrote, stressing, ”For this reason, it is not a loophole, but a lifeline for millions of Americans in need.” The letter is significant both because of what it says, and because of the influence that the writers wield in the Senate. Senator Wyden is scheduled to become the top Democratic tax writer in 2015 upon the retirement of current Finance Committee Chairman Max Baucus (D-MT). Wyden is a long-standing supporter of tax incentives for giving, including retaining the charitable deduction in a bi-partisancomprehensive tax overhaul bill he sponsored with Senator Dan Coats (R-IN). Senator Thune serves as Chairman of the Senate Republican Conference, the number three position in Senate Republican leadership, and has been a consistent critic of efforts to curb or eliminate charitable giving incentives. Both Senators Wyden and Thune are members of the Senate Finance Committee. Additional Federal Issues Nonprofit Electronic Filing of Tax Returns Proposed Religious Tax, Reporting Exemptions Challenged in Courts States Can’t Show Job Growth from Tax Incentives Given to Businesses Half of states lack the ability to measure the outcomes of the incentives they hand out to for-profit companies in the name of creating new jobs, and only a quarter have workable measures, according to a study from the Pew Center on the States. Every state has at least one jobs tax incentive, according to the report, “but no state regularly and rigorously tests whether those investments are working and ensures lawmakers consider this information when deciding whether to use them, how much to spend, and who should get them.” News reports appear to confirm the Pew findings and suggest further that incentives to for-profit businesses may not be effective. For example, Georgia has given $106 million in tax breaks to companies that failed to deliver 42 percent of the jobs they promised.Tennessee’s Jobs Tax Credits programs are being criticized after an audit last month revealed that state officials were unable to prove many of the businesses receiving credits had produced the required number of jobs or capital investments. The Illinois Governor’s $527 million worth of tax breaks are also under fire: "Politicians love these types of programs because they can point to the jobs they created," one economics professor warns. "But the problem is it's hard to measure the jobs lost through higher taxes paid by other businesses that pay for these programs." After a drawn-out jobs incentive race with neighboring Kansas, the Governor of Missouri has called for a moratorium on certain business incentives that he says have moved jobs around the state rather than creating new ones. Government-Nonprofit Contracting Updates Kansas Shifts Human Service Delivery from Nonprofits to For-Profit Companies Kansas will become the first state to shift responsibility for delivery of services to developmentally disabled people away from the current network of community-based nonprofits to for-profit companies based out of state. As a result of the change, three insurance companies will be making final decisions about who is eligible for care and which services are appropriate and reimbursable. Currently, community-based nonprofits and county agencies have that responsibility. Families and advocates reportedly are worried that the insurance companies lack experience in managing statewide programs of this complexity and may make decisions based on profit motives rather than on the wellbeing of disabled individuals. The switch from government and nonprofit oversight to for-profit management is under consideration in Louisiana and New Hampshire. Late Payments, Management Problems Cost Pennsylvania Taxpayers $7 million Lax management, unfair bidding practices, and late payments to contracted home care providers cost Pennsylvania taxpayers $7 million, according to a new report from the Commonwealth’s Auditor General. The identified problems stemmed from a new contract between the Department of Public Welfare and a financial service provider that the Auditor General found was awarded based on preferential treatment. During the transition to the new provider, contracted home care workers did not receive payments for up to four months. These contract payments, which amount to the home care worker’s paychecks, cover medical services allowing elderly and those with disabilities to remain in their own homes. The lack of payments resulted in 1,600 patients obtaining services elsewhere, at a higher cost, when their home care providers were forced to leave their jobs.   Incoming Pittsburgh Mayor Opts for Confrontation, Collaboration - Simultaneously The Mayor-Elect of Pittsburgh is pushing for changes that could have both negative and positive effects on local nonprofits. Even before being sworn in as Pittsburgh’s new Mayor, Bill Peduto is calling for an aggressive approach to extracting payments in lieu of taxes (PILOTs) from larger nonprofits by replacing the City’s annual agreements with the Pittsburgh Public Service Fund (PPSF) for millions of dollars with a longer-term agreement that would demand even more money. At the same time, he reportedly is creating anonprofit liaison office focused on working collaboratively with local nonprofits to improve the work being done in low-income communities. "We need to be able to create a city government that enables you to carry out your mission," the Mayor said to an annual convening of area nonprofits. Additional State and Local Issues Report Reveals Corporate Spying on Nonprofits Reality-Driven Policy Priorities In Montana and elsewhere, it has proved difficult this year to gauge the effects on charitable nonprofits of congressional actions and inactions on such issues as the federal government shutdown, the fiscal cliff, arbitrary sequestration cuts, and the Affordable Care Act, to name only a few. In October, the Montana Nonprofit Association (MNA) asked charitable nonprofits “How are you faring?” Seventy organizations responded, and the results will be used to inform and motivate the State Association’s policy and advocacy work on the largest federal policy issues affecting nonprofits. Here’s what MNA learned from survey participants: More than two-fifths of nonprofit survey respondents say they were directly affected by the federal government shutdown. More than twenty percent of respondents said the services they provide were affected. More than 40 percent of respondents also said they were directly affected by sequestration, the arbitrary, across-the-board federal spending cuts that started going into effect in March. Only 56 percent of nonprofits say they understand and are prepared for the implementation of the Affordable Care Act. MNA also received compelling, real-world stories from nonprofits. Here is one example:   “After having two years of primarily flat funding, sequestration reduced our funding levels by 5.27%. It was a major hit to our budget. The bills continue to come in and the cost of business continues to increase at a rate not adequately addressed by our funding. The needs in the community by low-income families continues to increase and demand for services is ongoing.”   MNA plans to continue offering surveys in the coming year so that it can develop and pursue public policy priorities based on its members’ experiences in the ever-changing operating environment in which nonprofits work.

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The College of Community & Public Affairs at Binghamton University Announces its Fall 2013 Seminar Series

Integrating Expressive Therapies – Paul Gould, PhD, LCSW

Friday, October 25, 2013 – 9:00am – 12:00 pm                                          

Expressive therapies – sometimes referred to as expressive or creative arts therapy – are used with populations of all ages to address a wide range of clinical issues, including trauma, abuse and family conflict. Forms of expressive therapy include the use of art, drama, music, poetry, and dance. This workshop will introduce participants to the basic tenets of expressive therapies, identify a range of expressive activities that may be used with clients, and how these may be integrated with other therapies in a range of clinical settings. Experiential exercises will be used during the workshop to demonstrate several therapeutic art techniques which may be adapted for work with individuals, groups and families. 

Understanding the DSM 5 and Its Clinical Applications -- Cassandra Bransford, PhD

Friday, November 8, 2013 -- 9:00am – 12:00pm    

                                               

This workshop will provide an overview of the diagnostic changes contained within DSM 5, and provide participants with a hands-on opportunity to apply the new diagnostic procedures to clinical case examples. There will also be time for participants to ask questions pertaining to how the DSM 5 may be applied to their own cases, and its implications for practice.

Local Government Strategies for Economic and Environmental Sustainability – George Homsy, PhD

Friday, November 8, 2013 – 9:00am – 12:00pm                                                                 

Sustainability is not just about environmental protection. Sustainable communities are also economically efficient; these places have lower costs of government operations, improved quality of life and lower energy costs for residents, and an enhanced reputation. The goal of this workshop is to help local leaders develop a sustainability agenda that fits their particular economic and environmental circumstances. To do this we will delve into sustainability strategies used by small- to medium-sized local governments in New York State and around the nation. We will structure discussions around the specific needs of the participants. We will work together to outline components of a sustainability plan that participants can take back to their communities for further refinement. Finally, we will discuss the politics of sustainability, communicating plan goals to others, and implementation.

Engaging and Supervising an Undergraduate Intern -- Diane Crews, PhD

Wednesday, November 13, 2013-- 9:00am – 12:00 pm                             

Internships and practicums undertaken by undergraduates can have a profound influence on a young adult's career aspirations and future direction for graduate school and/or employment. If your department or agency provides valuable internships for undergraduate students (typically young adults in the 20-22 year old age range) or is thinking about becoming involved with CCPA as a placement site, this workshop is for you. The aim of the workshop is to share experiences among agency professionals who have provided or plan to provide direct supervision for undergraduate students and to learn more about what to expect during a semester. Topics include creating job descriptions with manageable and developmentally appropriate expectations, providing structure and guiding meaningful duties, communicating with faculty/staff on campus, understanding the students' requirements for receiving academic credit in the context of the site experience, reporting or other concerns you may have about mentoring a future young professional.

Enhancing Cognitive Stimulation in Persons with Dementia -- Paul Gould, PhD, LCSW

Friday, December 6, 2013 -- 9:00am – 12:00 pm                

Persons with dementia often experience increased incidence of depression and behavioral problems due to a lack of stimulation. This workshop will address the need for positive stimulation in persons living with dementia and identify a variety of activities that may be used to promote cognitive stimulation at varying levels of the disease. Several activities will be illustrated as part of the workshop. This workshop is appropriate for family members, caregivers, and professionals working with aging adults. 

Building a Sustainable Nonprofit Organization – David Campbell, PhD

Thursday, December 12, 2013 – 9:00am - 12:00 pm                      

                                   

How confident are you in your organization's long-term sustainability?  What steps can you take today to make sure your organization can advance its mission long into the future?  The goal of this workshop is to introduce you to a model of nonprofit sustainability planning that you can use in your organization.  The model is based on the book Nonprofit Sustainability: Making Strategic Decisions for Financial Viability. The model defines sustainability as a combination of boththe impact of an organization's activities ("business lines") and the financial performance of each of those activities. The model enables users to develop a simple "matrix map" that displays the financial and program performance of an organization's activities.  The map provides the basis for sustainability planning.  The workshop will provide hands-on opportunities for participants to apply aspects of the model to their organizations (such as the identification of business lines and impact criteria).

The Clinical Assessment Tool: Understand, Evaluate, Build & Document More Effectively Using a Team Approach – Kim Evanoski, MPA, LMSW

Monday, December 16, 9:00am – 12:00 pm                                                           

Want the opportunity to take a really good look at your assessment tool and change it to something that you have always thought it should be?  Now is your chance with this workshop! The assessment is one of the most important tools we can use to develop an accurate picture of the client's current life and needs.  We become more effective practitioners when we can structure our assessment tool in a way that captures all the information in one place, then allows us to use the information for obtaining team goals.   The assessment process should be efficient; it should not overburden the client with complicated questions that inhibit engagement from the genuine relationship of being part of the team.  What to bring to this workshop?  Your current assessment and any staff who wishes to roll up their sleeves with you to take a serious look at your assessment.  Together we will work at discussing and re-building the new and improved dream assessment tool!

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Each half-day workshop is $65/person and includes morning refreshments.

To register go to:http://www.surveymonkey.com/s/CCPASeminarsF2013

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WBNG: Goodwill Theatre, rebuilding history, community involvement

Goodwill Theatre: Rebuilding history, community involvement (with photos)

By Brandi Bailey

GALLERY

• Click to enlarge

9 photos

June 26, 2013Updated Jun 27, 2013 at 1:33 PM EDT

Johnson City, NY (WBNG Binghamton) A local nonprofit organization has reached a significant milestone in its rehabilitation of the Goodwill Theatre.

The theater announced Wednesday it's now safe for people to enter the building by appointment.

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The building was constructed in 1920 by George F. Johnson. It was used for shows, concerts and even boxing matches over the years. But after being left vacant, the building deteriorated.

The $20-million dollar project involved a large amount of safety removal, such as asbestos abatement, before any actual restoration could begin.

That phase has begun and Action News was able to take a sneak peak of the building as it's taken down to the bare bones and built back up.

Policy Update & Call to Action

Policy Update & Call to Action: Inform Our State's Senators, Charitable Giving Incentives Matter to Nonprofits      On June 27, Senate Finance Committee Chairman Max Baucus (D-MT) and Ranking Member Orrin Hatch (R-UT) sent a  letter informing senators that the Committee will start consideration of a tax reform package with a "blank slate," meaning that it contains no deductions or credits, so Senators will have to fight to get their favored tax provisions re-inserted into the bill that is being drafted. The Committee leaders stressed that the legislation they are drafting on a bi-partisan basis will restore only those deductions, exclusions, credits, and other tax expenditures that: Help grow the economy Make tax laws fairer Effectively promote other policy objectives They've asked Senators to submit recommendations for provisions that meet these standards by July 26.    We are hearing that Senators are responding to the request for input with mixed views. Some may be submitting a list of priority tax provisions; others will likely provide a set of guiding principles for the Committee to follow; and still others apparently are refusing to send in anything out of fear that their submission will be made public. Virtually every lobbyist and interest group is clamoring for the attention of Finance Committee leaders, members, and staff. Some efforts to get their attention include submitting a sign-on letter and sending letters making the case for tax provision that affect their operations. NYCON has also taken steps in writing a letter to submit to the Senate Finance Committee for this "Blank Slate." We encourage members and nonprofits statewide to write your own letters to inform the Senate Finance Committee. Please feel free to use our letter as a template to model your own or weigh in as constituentsabout your work and the importance of the charitable giving incentive to your ability to solve problems in their communities share your stories with the National Council of Nonprofits Your stories will help us make clear to federal policy makers that the charitable giving incentive is unique from other tax deductions and credits and must be preserved in tax reform As always, thank you for your continued involvement with NYCON and for the tremendous work you are doing to make our communities strong and vibrant places to live and work. We truly appreciate your dedication and commitment. If you have any questions about this or any other public policy issue, please feel free to contact me. We look forward to working with you on these important issues.              Sincerely,               Doug Sauer, CEO             New York Council of Nonprofits, Inc.    The Charitable Giving Incentive   Federal tax law currently encourages individuals to give to charitable organizations whose missions they support by providing an itemized deduction. Policymakers in Washington are focusing on how to reduce the federal budget deficit through spending cuts, entitlement reforms, and changes to the tax code. The President, Senators, Representatives, bi-partisan commissions, and think tanks have all put forward plans to address these issues, and many propose changing the charitable giving incentive in one way or another. No one knows the true impact that any of these proposals will have on the ability of charitable nonprofits to raise the resources needed to provide the programs and services that fulfill their missions. It is imperative that Congress make no changes to the charitable deduction that threatens the ability of nonprofit organizations to serve those most in need and to continue to strengthen our communities. Proud Member of  the National Council of Nonprofits

News from State Comptroller Thomas P. DiNapoli

For the week ending July 14, 2013  A.G. Schneiderman & State Comptroller DiNapoli Announce Arrest of Not–For–Profit Executive in Five–Year Public Corruption Scheme Attorney General Eric T. Schneiderman and Comptroller Thomas P. DiNapoli Tuesday announced the arrest of a nonprofit executive accused of pocketing tens of thousands of dollars in taxpayer funds intended for public services in New York City. The joint investigation conducted by the Office of the Attorney General and the State Comptroller–s office revealed that Van R. Holmes —— the president of the Young Leaders Institute, Inc. —— stole more than $85,000 by creating dozens of false records and forged documents which he filed with State and City agencies in order to obtain public money. DiNapoli: Binghamton Facing Fiscal Challenges, But Outlook Improving The city of Binghamton is grappling with high rates of unemployment and poverty, but its outlook is improving as it builds up reserve funds, according to a fiscal report issued Thursday by State Comptroller Thomas P. DiNapoli. The report is part of a series of fiscal profiles on cities across the state. DiNapoli: Lax Board Oversight Allowed Former Village of Old Field Treasurer to Steal Nearly $60,000 Poor oversight by the Board of Trustees of the Village of Old Field allowed its former Treasurer Andrea Brosnan to steal nearly $60,000 in village funds without detection, according to an audit released Wednesday by New York State Comptroller Thomas P. DiNapoli. The findings of the audit were shared with Suffolk County District Attorney Thomas J. Spota whose office charged Brosnan with second–degree grand larceny, first–degree falsifying business records, defrauding the government and official misconduct on May 22. Criminal proceedings are pending. DiNapoli: State Tax Receipts Down in June, but Overall State Fiscal Picture Positive Personal Income Tax and business tax collections were down in June compared to last year, but the state’s General Fund balance ended the month higher than anticipated, in part because of a $250 million regulatory settlement, according to the June cash report released Wednesday by New York State Comptroller Thomas P. DiNapoli. DiNapoli Finds Questionable Charges for Rochester Special Education Provider The Norman Howard School, a Rochester–based special education provider, submitted more than $200,000 in improper charges over a three–year period, mostly for salaries that went to uncertified teachers, according to anaudit released Tuesday by New York State Comptroller Thomas P. DiNapoli. DiNapoli Finds Budgeting Problems at East Ramapo Central School District Poor financial practices by the East Ramapo Central School District, including inaccurate budget estimates, have left the district with operating deficits for the past two years and could jeopardize future district operations, according to an audit released Friday by State Comptroller Thomas P. DiNapoli. DiNapoli: State Improperly Overpaid Oneonta Dentist $66,000 The state Department of Health improperly paid an Oneonta dentist $66,402 for 2,361 inflated or questionable Medicaid claims he submitted for unwarranted services, including “behavior management,” and dentures that were not delivered to the recipients, according to an audit released Monday by New York State Comptroller Thomas P. DiNapoli. DiNapoli Urges President Obama To Direct Federal Agencies To Adopt “Place Of Celebration” Standard For Recognition Of Same–Sex Marriages New York State Comptroller Thomas P. DiNapoli Friday released a letter to President Barack Obama calling on him, in light of the recent Supreme Court decision overturning the Defense of Marriage Act, to direct all federal agencies under his control to adopt a marriage “Place of Celebration” standard. This would require federal agencies and programs to recognize all valid same–sex marriages, regardless of the current residence of the same–sex spouses. Comptroller DiNapoli Releases Municipal Audits New York State Comptroller Thomas P. DiNapoli Friday announced his office completed audits of the Jefferson Fire District and the Town of Lagrange.

DiNapoli finds more wa$te by special ed. provider Theft of member item cash alleged Bronx Rebranding Itself for Middle–Income Families