On March 1, 2019, the National Labor Relations Board (NLRB) ruled that agency fee objectors (“fair share members”) cannot be compelled to pay for union lobbying expenses. The NLRB held that lobbying activity is not part of the union’s representational function, and therefore lobbying expenses are not chargeable to such nonmembers. Furthermore, a union must ... Read More ›
Implications for Businesses and Tax-Exempt Organizations
The Tax Cuts and Jobs Act changed the rules for certain employer provided Qualified Transportation Fringe Benefits. A specific category of fringe benefits that is going to impact both, taxable entities and tax exempt organizations, is employer provided parking expenses.
Effective for amounts paid or incurred after 12/31/17 (i.e. not tax ... Read More ›
Start by counting the total number of parking spots in each parking lot. Then continue as follows for each lot:
Step 1: Calculate the disallowance for reserved employee spots
Calculate the disallowance for reserved employee spots as a percentage to total parking spots. If there are none, go to Step 2.Step 2: Determine the primary use of remaining ... Read More ›