Oregon Nordic Club
Santiam Alpine Club

Annual Outing Chairperson

 ( job description to be added)

 Annual Outing Treasurer

Pertaining to hiring employees for the Outing:

It is a good idea to read carefully the Oregon Business Guide.  It is a good source of information on nearly all the filings we need to do.

If the Club hires employees under the age of 18 for the Outing, we need to file an Employment Certification Application with the Oregon Bureau of Labor (BOLI).  Post the compliance form BOLI returns to us in the kitchen area in the Outing tent. 

Post the Oregon Employment Department Notice that Chemeketans is an employer subject to Oregon employment laws.  

Have Outing employees complete a W-4 form each year.  It is a good idea to have them fill out a new form even if the same employees return because their personal financial circumstances may have changed in the last year. 

Have each new employee complete the part called Employment Eligibility Verification of the INS I-9 form, then complete the remaining part of the form. 

Complete and file Oregon quarterly tax reports (OQ) and form 132 for each calendar quarter even though the Club has payroll only in the third quarter (July through September).  Just complete the fourth, first and second quarter reports with zeroes.  Each quarterly report is due by the last day of the month following the end of the calendar quarter, i.e., the report for the third quarter is due by October 31, the fourth quarter report is due by January 31, the first quarter report is due by April 30, and the second quarter report is due by July 31. 

Must file Oregon annual withholding tax Reconciliation Repott (Form WR) by the last day of February following the calendar year.  This form summarizes the OQs for the year. 

If the Club accumulates more than $500 tax liability during a quarter (we do in the third quarter), then we must make our federal tax deposit by the 15^th day of the month following the month in which we have payroll (i.e., by September 15^th).  You can also just send in the Quarterly Tax Report for the third quarter then, or you can wait until after October 1. 

You can file the Form 941 when you make the tax deposit by September 15, or you can wait and file the Form 941 by October 31, the due date for the third quarter.  The federal government, unlike the state of Oregon, does not require us to file quarter tax returns for the quarters in which we have no payroll (the first, second and fourth quarters).  For the feds, we only need to file a quarterly tax report for the third quarter.   

File W-2 forms and mail them to employees by February 1 of the year following the tax year.  It probably is a good idea to mail W-2s to employees within 30 days after their employment ends, i.e., by about September 15, if you can get the forms from IRS by that early date. 

Complete and file with IRS the W-3 Transmittal of Wage and Tax Statements by March 1 for the preceding year. 

File FUTA (federal unemployment tax report) and pay tax on Outing payroll by January 31 for preceding tax year.  If federal tax liability is less than $100, and ours has been, we don’t need to file quarterly FUTA reports. 

Finally, file the annual 990-EZ federal tax report with IRS by May 15 for preceding tax year. 

Submitted by Ken L. Betterton, Treasurer, December, 1998

Activity information is provided to members in The Chemeketan our monthly bulletin. To receive a complimentary two-month subscription to The Chemeketan and for more information about membership, contact the Membership Secretary.