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HR NEWS RALEIGH WAKE CHAPTER Issue #

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IN THIS ISSUE: RWHRMA QUARTERLY

Nonprofit Managements
EMPLOYMENT LAW AND LEGISLATIVE
UPDATE

DEVELOPMENT , EMPLOYMENT AND VOLUNTEER


by Chanel N. Harris HR News

Overtime Rule Struck Down pay will no longer be exempt from


§162(m), the statute prohibiting public
We are pleased to bring you the final companies from deducting more than
Employment Law and Legislative $1M per year in compensation to
Update of 2017 recapping some of the The Tax Cuts and Jobs Act, expected
to become effective January 1, 2018, senior executive officers, and the
key developments in employment law statute’s scope will widen; (v) both tax
and legislation that have emerged in aims to implement many changes to
the U.S. tax code. The bill has the exclusion and deduction for employee
the fourth quarter of 2017. As we get moving expenses have been
ready to welcome in a New Year We potential to impact the workplace in
many ways: (i) the bill would end the suspended until 2025, and instead will
are pleased to bring you the final be treated as taxable income; and (vi)
Employment Law and Legislative individual health coverage mandate,
though the Affordable Care Act employers will no longer be able to
Update of 2017 recapping some of the claim a deduction for expenses of
key developments in employment law employer mandate remains in place,
and legislation that have emerged in (ii) eligible employers will receive a tax employee meals, though employees
credit equal to a percentage of the can still exclude them from taxable
the fourth quarter of 2017. As we get
ready to welcome in a New Year, wages paid to qualified employees on income. For more information on the
Pending Tax Bill Could Impact Your FMLA leave, if the employee receives coming changes and current status of
at least 50% of their normal wages, the legislation, visit SHRM’s resource
Workplace
(iii) employers will no longer be entitled here.
to a deduction for qualified mass
transit and parking benefits, (iv)
commission- and performance-based Page #
HR NEWS RALEIGH WAKE CHAPTER | Issue # 2

December 31, 2017, and creates a with an anti-harassment policy


new Section in North Carolina’s can help insulate you from some
Industrial Commission that is sexual harassment claims. EEOC
dedicated to receiving and information on how to draft a
investing reports by employees complaint anti-harassment policy
claiming to be misclassified as is available here.
independent contractors. For more
information or a refresher, consider
reviewing Department of Labor or Fourth Circuit Holds Allegedly
IRS information on this topic. Sexist Remarks Fail to Support
Scam Is Requesting I-9s from Title VII Claims
Employers – Be on the Lookout! Decisions from the Fourth Circuit
It appears that there is a scam Court of Appeals are binding on
targeting employers that may North Carolina district courts. In
be coming your way! Employers the unpublished decision of
have reported receiving scam Melendez v. Board of Education for
emails from the email address Montgomery County (4th Cir. Oct.
news@uscis.gov asking for 10, 2017), the court held that
copies of I-9s. Don’t be fooled. statements by a male supervisor
The U.S. Citizenship & that he did not “want women
Immigration Services (USCIS) does not working in the morning” and did
ask for I-9s in this fashion. not “want the three women on his
schedule” were insufficient to
For more information on how to avoid
common scams or report suspicious support a cause of action for
emails like this, see USCIS’s website discrimination on the basis of
here. gender because the comments
were isolated and there was a lack
of temporal proximity between the
North Carolina │State Law comments and the allegedly
Page # adverse employment action taken.
Reminder – North Carolina’s While unpublished decisions are
New Employee Misclassification not binding, the Melendez decision
Law is effective December 31, Harassment Policies are is an employer-favorable decision
2017 increasingly important that stands for the proposition
following the Harvey Weinstein that while derogatory comments
scandal… may in some instances constitute
Have you reviewed your direct evidence of harassment or
employee classifications discrimination, the materiality of
recently? Are you sure that your The Harvey Weinstein scandal and “stray or isolated remarks” is
independent contractors are the #MeToo social media reduced. The full Melendez
independent contractors and not campaign has put sexual decision is available at:
employees? If you haven’t done a harassment on the radar. When is https://law.justia.com/cases/feder
workplace audit of independent the last time your company al/appellate-courts/ca4/17-
contractors recently, consider reviewed its harassment policy or 1116/17-1116-2017-10-10.html
adding this as an action item in Employee Handbook? Now is a
2018. North Carolina’s Employee good time to do so, as having a
Fair Classification Act takes effect well drafted Employee Handbook
HR NEWS RALEIGH WAKE CHAPTER | Issue # 3

Table of Contents:

1. IRS issues new tax withholding


tables for 2018
2. Still looking for a New Year's
resolution? Consider advocating for
your nonprofits mission!
3. New CMS guidance on Medicaid
work requirements could affect
nonprofits
4. DOL announces new guidance
on updaid interns and FLSA
compliance
5. Overly simple Form 1023-EZ
application remains a problem for
IRS and nonprofits
6. Judges reject NC congressional
districts
7. Final 2017 lobbying reports are
due next Frida

IRS ISSUES NEW TAX WITHOLDING


2018 amounts as soon as possible and no
later than February 15. Many
Yesterday, the Internal Revenue nonprofits use payroll companies,
Service released its income tax which can provide assistance in
withholding tables for 2018 (IRS implementing these changes as
Notice 1036). The new tax law that quickly as possible.
was signed into law on December 22,
2017 reduces individual income tax
rates, increases the standard Shurm HRCI
deduction, and ends personal The IRS is also working on revising its
exemptions. As a result, many tax withholding calculator on IRS.gov
nonprofit employees will need to and on an updated Form W-4 to help
your employees better assess their To learn more about ways that new tax
have less federal income taxes law affects nonprofits, check out the
withheld from their paychecks and tax withholdings for 2018.
recording of yesterday's webinar from the
some will need to have more taxes National Council of Nonprofits
withheld. The IRS encourages
HEADING 5
employers - including nonprofits - to
Contact Info
update their employees' withholding
HR NEWS RALEIGH WAKE CHAPTER Issue #

2. Still Looking for a New Year's


Resolution? Consider Advocating for
Your Nonprofit's Mission

The N.C. General Assembly will return


to Raleigh on May 16 for its 2018 short
session (technically, legislators are in
the midst of another special session
right now!). The short session will likely The sidebars in this template use simple, single-row
tables for the gray-shaded headings and thermometer
run through at least the end of June and charts shown below for easy alignment.
4. DOL Announces New Guidance on Unpaid
is a great opportunity for nonprofit
Interns and FLSA Compliance
staff, board members, and volunteers to Last Friday, the U.S. Department of Labor (DOL)
talk with their state senators and announced that is using a new seven-factor test to
representatives about their nonprofits' determine whether students and interns working
work and the ways that state policy for for-profit businesses are employees who are
entitled to minimum wage under the Fair Labor
affects their communities. Standards Act (FLSA). This test, which is more
favorable to employers than the previous DOL test,
Let us know if you'll be in Raleigh during
this year's short session and would like Add
looks at the Sidebar
"economic Content
realities" of which party (the
employer or the intern) is the primary beneficiary
to meet with your state legislators while of the work relationship. Unlike for-profit
you're in town. The Center can help you businesses, 501(c)(3) nonprofits can use unpaid
interns, but the new DOL guidance is applicable to
set up meetings, providing coaching on
some nonprofits that offer stipends or other
messaging and logistics, and even join payments to their interns that are below the
you for your meetings. minimum wage of $7.25 per hour.

Separately, DOL's Wage and Hour Division recently


restarted its practice of issuing opinion letters
interpreting the application of FLSA to various
employers' circumstances and reinstated many
opinion letters that had been issued between 2001
and 2009. Some of these opinion letters may be
helpful to nonprofits in understanding how the
minimum wage and overtime requirements of
FLSA apply to their organizations.

3. New CMS Guidance on Medicaid Work


Requirements Could Affect Nonprofits
Yesterday, the Centers for Medicare and Medicaid
Services (CMS) announced new guidance that
would open the door to states' to impose work or
"community engagement" requirements on non-
disabled adults as a condition for Medicaid
eligibility. North Carolina is one of 10 states that
has expressed interest in establishing work or
community engagement requirements for
Medicaid recipients. These types of requirements
could pose two potential challenges for nonprofits.
First, they would mean that fewer North
Carolinians would be eligible for Medicaid, which
would increase burdens on nonprofits that provide
health care and a wide variety of other human
services. Second, some Medicaid recipients that are
unable to find work may
HR NEWS RALEIGH WAKE CHAPTER | Issue # 5

FOR MORE INFORMATION


This placeholder article provides the
following tips:

 Creating “thermometer charts” using


tables, as shown at left.
 Setting up multipage articles.
 Wrapping text around images
 Adding article titles and bylines

Creating the sidebar


thermometer charts
When you work in Word 2010 (or PowerPoint
2010), you have the full power of Excel 2010
charts (provided that Excel is installed on
your computer). Insert a chart in Word from
the Insert tab, in the Illustrations group.
Abico eum, ille et, conventio obruo duis Charts are easy to create and use and
ullamcorper ut, neo demoveo. Vel reprobo: automatically coordinate with your active
document theme.
HEADING 5
Contact Info However, notice in the sidebar at left that the
“thermometer charts” were created using
single-row Word tables. This is because they
automatically fit the tight space without
having to remove any chart elements. And
you might be surprised to learn that it’s easy
to make them essentially mathematically
accurate.

To use a table as a thermometer chart, do


the following:

1. On the Insert tab, in the Tables group,


click Table and then drag across the grid
to select the first two cells in the first
row. Click to insert a two-cell, one-row
table.
2. Click in the table and then, on the Table
Tools Layout tab, in the Table group,
click Properties.

68%
3. On the Columns tab of the Table
Properties dialog box, change the
Measure In setting to Percentage. You
can then set the percentage to up to one
Learn about these “thermometer charts” in the article at decimal point in accuracy.
right.
Setting up multipage articles
Word is designed to allow text to

42%
automatically flow from one page to the
next. So, when you want an article to
continue on the next page, just keep typing.
Cras ut blandit diam. Suspendis quis urna semper
aliquam. In the case of this placeholder article, it is
separated into two placeholder content
controls (one on this page and another that
starts at the top of the following page) just so
that you can still see the layout of the
following page while you begin adding your
own text on this page. As mentioned on the
first page of this template, remember that it
might look like the layout is skewed when
you replace a long piece of placeholder text
by starting to type your own, but it is not. As
HR NEWS RALEIGH WAKE CHAPTER | Issue # 6

you add your content, the layout that follows You might be happy with the default in text boxes. This is because text can wrap
will move down automatically and back into behavior as soon as you do this. around a text box just like it can around a
position. Otherwise, continue to step two for picture. Similarly, the orange divider bars
customization options. that you see on pages containing more than
To remove the second placeholder control one article are shapes set to wrap text. So,
that starts immediately following this one, 2. To set a specific position or control
these text boxes and shapes can easily span
just select it and then press any key. You can behavior (such as whether or not the
multiple columns without having to insert a
then continue typing from this page and your image moves with text), on the Picture
section break or change the number of
text will automatically flow onto the next. Tools Format tab, in the Arrange
columns for just that portion of the page.
group, click Position and then click
Wrap text around images More Layout Options. When you select a text box or a shape, on the
The photos in this article that are angled with Drawing Tools Format tab, in the Arrange
 On the Text Wrapping tab of the
white borders are “floating” images. That is, group, you have the same settings for text
Layout dialog box, you can set a specific
they are setup for text to wrap around wrapping and positioning that are described
distance from the image for text to wrap
them—which is why they can span multiple above for wrapping text around pictures.
and control whether text can wrap on
columns in a three-column section.
both sides, one side only, or just above Note that, because text is set to wrap around
Additionally, as mentioned earlier, the photo
and below the image. the orange divider bars, your article might
of the young woman in the body of this
article is set to wrap text so that text will flow  On the Position tab of that dialog box, appear to slip below or above a bar,
around the image as you add your own text. you can set a specific position for the depending upon length. To adjust the
image on the page and select or clear position of a divider bar shape to
To select text wrap settings, start by the option to allow the picture to move accommodate the length of your articles,
selecting the image and then do the with text. just select the shape and then use the up and
following: down arrow keys on your keyboard to nudge
Adding article titles, bylines, it to the proper position.
1. On the Picture Tools Format tab, in the

Arrange group, click Wrap Text and then and dividers


select either Square, Tight, or Top and The article titles and
Bottom—depending on how you want bylines for this
the text to wrap. newsletter are created

Notice the image of the young woman that’s Picture Tools Format
within a text column on the preceding page. tab, in the Adjust
The background has been removed from that group, click Remove
image to allow text to wrap directly around Background.
the subject.
The Remove
Office 2010 introduced several new and Background feature
improved picture formatting tools in Word, automatically displays
PowerPoint, and Excel. Among those is the what it believes to be
Remove Background tool that you can use to the central subject of
remove backgrounds from your own images, the image. However,
similar to the sample image on the preceding it’s easy to adjust this if
page. the immediate result is
not what you need.
To do this in Word, first insert your image
into the document (on the Insert tab, click On the Background Removal tab, click Mark
Picture), and then select it. Then, on the Areas to Keep or Mark Areas to Remove
and then drag your mouse pointer in a line
across the portion of the image you want to
add or remove. When you are finished
making adjustments, click Keep Changes.

FOR MORE INFORMATION

Abico eum, ille et, conventio obruo duis


ullamcorper ut, neo demoveo. Vel reprobo:

HEADING 5
Contact Info
HR NEWS RALEIGH WAKE CHAPTER | Issue # 7

Remove Image
Backgrounds
by [Article Author]
HR NEWS RALEIGH WAKE CHAPTER | Issue # 8

AROUND TOWN

Title Lorem Ipsum Dolor


by [Article Author]

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HR NEWS RALEIGH WAKE CHAPTER | Issue # 9

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massa. Aenean vitae lorem dui. Morbi dolor. Etiam sodales consequat nibh, eget
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HR NEWS RALEIGH WAKE CHAPTER | Issue # 10

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