Independent Contractor or Employee: Classify Your Non-Profit Workers Correctly

presented by Lorman Education Services
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Course Description

This ondemand webinar is very important for nonprofit organizations so that
they can ensure that they can limit liability by properly classifying their
workers.



Many non-profit entities classify workers as independent contractors or
employees without understanding the differences between the two under federal
and state laws, without appreciating that different agencies apply different
definitions and standards and that, perhaps, there may be a safe harbor for
their practices. The patchwork of laws and regulations plus heightened scrutiny
by regulators creates uncertainty and puts employers at risk of fines, penalties
and back tax assessments by regulators and claims to back wages and benefits by
employees. This ondemand webinar will assist the persons responsible for
classification to understand and logically group the federal and state criteria,
and how to apply the various standards to their organizations. This ondemand
webinar also will teach the participants how to determine if a safe harbor for
independent contractor classification applies and, if so, what steps should be
taken to preserve the protection. Improper classification can lead to forced
reclassification of groups of workers, payment of associated back income and
employment taxes, fines and penalties and potential claims by employees for back
wages and benefits.



Agenda


The Nonprofit as Employer



  • No Special Status


– Generally


– State Unemployment Fund Contributions


– Interns



  • Impact of Independent Contractor Classification


– Limit Costs


– Flexibility; Some Worker Preferences


– Liability Limitation Issues



  • Risks of Independent Contractor Classification


– Audit


– Reclassification; Morale


Federal Standards for Classification of Workers



  • FICA/FUTA – Eight Factor Test

  • IRS "Common Law" Standards


– Three Factor Test; 20 Factor Test



  • Affordable Care Act


State Standards for Classification of Workers



  • ABC Test

  • Common Law Factors

  • Unemployment Insurance/Workers' Compensation

  • Consequences of State Agency Audit and Reclassification


The IRS Section 530 Safe Harbor



  • What Is It? What Isn't It?

  • How Can You Claim It?

  • How Can You Keep It?

  • Pressure to Limit or Revoke


Case Studies



  • Social Welfare Agency - Temporary Workers/ACA

  • College/University - Adjunct Teachers; Outsourcing

  • Industry Trade Association - IT Project



Credits


This course was last revised on November 18, 2014.


Call 1-866-352-9540 for further credit information.



  • CAC 0.5

     

  • This course has been reviewed and approved
    for inclusion in the Certificate of Accounting Compliance Program and
    qualifies for 0.5 credit. Please visit www.lorman.com/certification/cac for
    more information.

     

  • HR Certification Institute 1.25

     

  • This E-Learning program has been approved
    for 1.25 recertification credit hours toward general recertification through
    the HR Certification Institute. For more information about certification or
    recertification, please visit the HR Certification Institute website at
    www.hrci.org.

     

  • HRPD 0.5

     

  • This course has been reviewed and approved
    for inclusion in the Human Resource Professional Development Certificate
    Program and qualifies for 0.5 credit. Please visit
    www.lorman.com/certification/hrpd for more information.

     

  • CPE

     

  • This course will qualify for 1.5 live
    credit hours through the Alabama State Board of Public Accountancy.

     

  • CPE

     

  • This program MAY QUALIFY for CPE credit
    through the Georgia State Board of Accountancy.* *Please check the rules and
    requirements in your state for CPE compliance.

     

  • CPE

     

  • This program MAY QUALIFY for CPE credit
    through the Iowa Accountancy Examining Board.* *Please check the rules and
    requirements in your state for CPE compliance.

     

  • CPE

     

  • This program MAY QUALIFY for self-study
    CPE credit through the Indiana State Board of Accountancy.* *Please check
    the rules and requirements in your state for CPE compliance.

     

  • CPE

     

  • This program MAY QUALIFY for CPE credit
    through the Kentucky State Board of Accountancy.* *Please check the rules
    and requirements in your state for CPE compliance.

     

  • CPE

     

  • This program MAY QUALIFY for CPE credit
    through the Maine State Board of Accountancy.* *Please check the rules and
    requirements in your state for CPE compliance.

     

  • CPE

     

  • This program MAY QUALIFY for CPE credit
    through the Michigan State Board of Accountancy.* *Please check the rules
    and requirements in your state for CPE compliance.

     

  • CPE

     

  • This program MAY QUALIFY for self study
    CPE credit through the Montanta Board of Public Accountants.* *Please check
    the rules and requirements in your state for CPE compliance and calculate
    the amount of credit hours you can claim for self study courses.

     

  • CPE

     

  • This program MAY QUALIFY for CPE credit
    through the North Dakota State Board of Accountancy.* *Please check the
    rules and requirements in your state for CPE compliance.

     

  • CPE

     

  • This program MAY QUALIFY for CPE credit
    through the New Hampshire Board of Accountancy.* *Please check the rules and
    requirements in your state for CPE compliance.

     

  • CPE

     

  • This program MAY QUALIFY for CPE credit
    through the Nevada State Board of Accountancy.* *Please check the rules and
    requirements in your state for CPE compliance.

     

  • CPE 1.5

     

  • Lorman Business Center, Inc. has
    registered with the Texas State Board of Public Accountancy as a CPE
    Sponsor. This registration does not constitute an endorsement by the Board
    as to the quality of our CPE Program. This program qualifies for 1.5 hours
    of continuing professional education.

     

  • CPE

     

  • This program MAY QUALIFY for CPE credit
    through the Virginia State Board of Accountancy.* *Please check the rules
    and requirements in your state for CPE compliance.

     

  • CPE

     

  • This program MAY QUALIFY for CPE credit
    through the Wyoming Board of Certified Public Accountants.* *Please check
    the rules and requirements in your state for CPE compliance.

     


To earn each credit Lorman offers through the OnDemand learning platform, you
need to watch 100% of the program. Also, for certain credits you will need to
fulfill the following requirements:

  • Those applying for AIA and HRCI must view 100% of the program and answer
    the questions following the program.


 



Faculty



M. Christine Carty


Schnader Harrison Segal & Lewis LLP



  • Managing partner, Schnader Harrison Segal & Lewis LLP, New York Office

  • Practice emphasizes employment litigation and counseling, including
    classification audits, restrictive covenant issues, discrimination and
    retaliation

  • Conducts regular seminars and workshops concerning employment and
    nonprofit issues, including Lorman Employment Issues for Nonprofits, 2012
    and 2013

  • Member, American and New York Bar Associations, Bar Association of the
    City of New York, and Federal Bar Council

  • J.D. degree, SUNY Buffalo; B.A. degree, SUNY Stony Brook



Who Should Attend

This live webinar is designed for accountants, CPAs, executive directors, officers, controllers, CFOs, tax managers, human resource and payroll managers, and bookkeepers.

Additional Information

Training Provider: Lorman Education Services

Course Topics: Business Training > Non-Profit/Exempt Organizations

Training Course Summary: Independent Contractor or Employee: Classify Your Non-Profit Workers Correctly

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