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How To Offer Contracting Services To Nonprofits

This is a conversation our staff members have with clients at least four or five times per week:  The issue of a nonprofit hiring and paying an contained contractor.  What is fascinating is the degree of resistance we often become when attempting to explain the way the IRS and the country see such matters.  Seems like everybody has a story about how somebody else is doing things.

"If they can practice information technology, why can't I?"

The reason businesses (including nonprofits) like to use independent contractors is simple:  it saves on employment taxes.  The trouble lies in the fact that the person your nonprofit is paying is not an independent contractor but considering yous desire her to be.  Whether or not someone is legitimately an independent contractor depends upon a set of well-defined rules.  And understanding these rules can save you a lot of headache with Uncle Sam.

The IRS uses Publication fifteen-A, Employers Supplemental Tax Guide (58 total printed pages), while the Department of Labor uses a more generalized, ii-page document. You can click on the links to learn more than well-nigh these tests. Whichever test you employ (Get it?  Use?), it boils down to three, simple concepts:

Concept #1:  Behavioral. Does the company control or have the correct to control what the worker does and how the worker does his or her job?

Let's use an example.  Suppose you lot operate a daycare and you accept a clogged bleed in the kitchen area.  What exercise you exercise?  You phone call a plumber, of form.  It is very unlikely that yous will stand over the plumber and instruct him on how to fix your drain.  No, you called a professional for a reason.  He knows how to set your clog!  You may have some input or preferences.  But for the almost part, he is in control of what he does and how he does it.

Conversely, if y'all hire a part-time receptionist, information technology is very likely that the rest of control lies with the system, not the receptionist.  The receptionist is told when to come up in everyday, how long to stay and what the job expectations are…even to the point of existence trained in how to exercise most every aspect of the job!

Concept #ii:  Financial. Are the business aspects of the worker'southward task controlled past the payer?  These include things like how the worker is paid, whether expenses are reimbursed, who provides tools/supplies, etc.

In our example of the plumber, what is the likelihood yous will be supplying the plumber with tools to open your drain.  Not very likely.  Your receptionist, on the other mitt, probably won't exist expected to supply her own phone and figurer.

Some other financial consideration involves the element of risk.  Contractors have opportunity to experience financial loss, whether it exist from underbidding a particular job or simply running his or her business in the red.  Employees are not generally exposed to the potential for loss.  If they accept a job, they become paid.

Concept #3:  Type of relationship. Are there written contracts or employee-type benefits (i.eastward. pension program, insurance, vacation pay, etc.)? Will the relationship continue and is the work performed a cardinal attribute of the concern?

When the plumber is finished, you will exist invoiced.  He decides the fee.  You may or may not have an ongoing contract with him for time to come services, merely the relationship is clearly ane of professional and client.  I've however to meet the receptionist who bills for her services at a fee she determines.

The reality is, it isn't that complicated.  People only want to brand it that fashion.  And the game they are playing past treating employees as contractors volition take hold of up with them eventually…and when it does, it will be very, very expensive indeed.  Don't take chances that tin can greatly damage your nonprofit.  It's not worth the risk to either your system'due south finances or reputation.

Greg McRay, EA

Greg McRay is the founder and CEO of The Foundation Group. He is registered with the IRS equally an Enrolled Amanuensis and specializes in 501(c)(3) and other taxation exemption issues.

How To Offer Contracting Services To Nonprofits,

Source: https://www.501c3.org/employee-vs-independent-contractor/

Posted by: johnsonexaled1944.blogspot.com

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