IRS Expands Form 990 E-Filing Options

The IRS has decided to make things easier for many small nonprofit organizations.  All nonprofits are required to file a version of the IRS Form 990, which serves as an annual informational return.  Last summer in IRS Extends Deadline for From 990 Filing, I addressed the various forms and indicated that the IRS Form 990-N, which is a simple e-Postcard requiring minimal information, is the easiest version to complete. 

For the 2009 tax reporting, only nonprofits with annual gross receipts less than $25,000 could file the 990-N.  But the IRS has raised this threshold to $50,000 for 2010 tax reporting.  Organizations with gross receipts between $50,000 and $100,000 must still file a 990-EZ while all others must file the regular 990.  Private foundations, who must still file a Form 990-PF, will not be able to take advantage of this change.    

For more information, please see Revenue Procedure 2011-15.

Open Adoptions are now Legally Enforceable in Pennsylvania

On October 27, 2010, Governor Ed Rendell signed into law Act 101 of 2010, which makes several amendments to Pennsylvania's Adoption Act. The most significant change is that Pennsylvania will now enforce open adoptions, or voluntary agreements for continuing contact or communication, for the first time in Pennsylvania. 

Currently, adoptive and biological parents can make their own agreements about continuing contact or communication after the adoption, but unlike 23 other states with open adoptions, the contracts were not legally enforceable. The change to the current law now allows these agreements to be enforceable. If an agreement between the adoptive parents and birth relatives to allow continuing contact or communication between the parents or between the child and parents is breached, then the birth relatives can petition the court to enforce the agreement. The Act also requires parties to an adoption, including a child who is old enough to understand, to be notified about the right to have an open adoption.

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Christina Hausner Receives Pennsylvania Bar Association Pro Bono Award

On December 13, at the Lancaster Bar Association holiday party, Christina Hausner was presented with a Pennsylvania Bar Association Pro Bono Award recognizing  the extensive legal services she has provided voluntarily and without payment to those who are unable to afford them. Chris has actively participated in the Volunteer Attorney Program,  regularly representing income eligible clients referred to her by MidPenn Legal Services, handling over 55 cases since 1989.  While she has handled a variety of  cases over the years,  in this past year she has provided representation to  unemployment compensation claimants exclusively, and has been successful in obtaining benefits for most of these clients.  Russell, Krafft & Gruber is proud of her accomplishment and her dedication to the community.

Christina Hausner is a partner at Russell, Krafft & Gruber. She practices primarily in the areas of Employment Law, Municipal Law, Civil Litigation and Personal Injury.