ECFA

<!DOCTYPE html> <html lang="en"> <head>  <script>(function (w, d, s, l, i) { w[l] = w[l] || []; w[l].push({ 'gtm.start': new Date().getTime(), event: 'gtm.js' }); var f = d.getElementsByTagName(s)[0], j = d.createElement(s), dl = l != 'dataLayer' ? 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} </style> <style type="text/css"> .no-underline { text-decoration:none !important; } /* BAS - added for transition size */ /*@media only screen and (max-width: 1200px) {*/ @media only screen and (max-width: 992px) { .ecfa-hide-mid { display: none !important; } } @media (max-width: 990px) { #ContentMain { margin-top: 50px; } } @media (min-width: 991px) { #ContentMain { margin-top: 122px; } } .leftlist { text-align: left; } .footerBG { background-image: url("../Images/Footer-bg.svg"); background-size: cover; background-position:center; background-repeat:no-repeat; top:auto; left:auto; /* height: 230px; */ position: absolute; } /* p {margin-top:1em !important;} .shiftdown{ margin-top:0.25em; } */ .print { display: none !important; } @media print { .noprint { display: none !important; } .print { display: block !important; } } /* .fadingStatusMessageStartPage { color:forestgreen; background-color:#FCFCFC; border:1px solid black; font-weight:bold; font-size:1em; -moz-border-radius: 5px; -webkit-border-radius: 5px; border-radius: 5px; } */ /* .hidden{ display:none; } */ .new { font-size:0.9em; color:forestgreen; font-style:italic; padding-right:0.2em; } </style>  <link media="print" rel="stylesheet" type="text/css" src="../CSS/bootstrap-print.css" /><link media="print" rel="stylesheet" type="text/css" src="../CSS/Print.css" /><link href="CSS/Master.css?v=<%=DateTime.Now.Ticks.ToString()%>" rel="stylesheet" type="text/css" />     <script src="//code.jquery.com/jquery-3.6.0.js"></script> <link href="CSS/FontAwesome_V6.2/css/fontawesome.css" rel="stylesheet" type="text/css" /><link href="CSS/FontAwesome_V6.2/css/solid.css" rel="stylesheet" type="text/css" /> <script src="../CSS/FontAwesome_V6.2/js/fontawesome.js"></script> <script src="../CSS/FontAwesome_V6.2/js/solid.js"></script>  <link href="/CSS/style-blue.css?v=<%=DateTime.Now.Ticks.ToString()%>" rel="stylesheet" title="default" /><link href="/CSS/Classes.css?v=<%=DateTime.Now.Ticks.ToString()%>" rel="stylesheet" />   <script src="/js/Functions.js?v=0"></script>    <script type="text/javascript"> function goToUrl(url) { if (url != '' && typeof url !== 'undefined') window.location.href = url; else alert('Add Linked Page'); return false; } var inNavBarSearch = false; var inNavBarAlias = false; function fnRedirect(url) { // alert('logging out'); window.location.href = url; } $(document).ready(function () { // alert('Window Width : ' + $(document).width()) $(".new").each(function (i, obj) { if ( obj.attributes["expires"] != null ) { if (obj.attributes["expires"].value != '') { var now = new Date(); var exp = new Date(obj.attributes["expires"].value); if (now > exp) { obj.classList.add('hidden'); } } } }); }); function fnChurchMinistry(modeTo) { if (!confirm('Switch to ' + modeTo + '?')) { return false; } else { var userID = 42090; var isChurch = (modeTo == 'Church'); PageMethods.wmChurchMinistry_Click(parseInt(userID, 10), isChurch, null); return true; } } function cbChurchMinistry(result) { alert('OK'); } function fnMakeStartPage(email, page) { if (confirm('Make Start Page:\n"' + page + '?')) { PageMethods.wmSetStartPage(email, page, cbMakeStartPage); } return false; } function cbMakeStartPage(result) { $('.fadingStatusMessageStartPage').text(result); $('.fadingStatusMessageStartPage').fadeIn(800).delay(1000).fadeOut(400); } function fnMasterNavBarSearch_OnKeyUp(e) { if (e.keyCode == 27 && inNavBarSearch) { $("#divMasterNavBarSearchInfo")[0].style.display = "none"; $("#txtMasterNavBarSearch").val(''); inNavBarSearch = false; return true; } } function searchClick() { try { if ($("#divMasterNavBarSearchInfo")[0].style.display == "none") { $("#divMasterNavBarSearchInfo").fadeIn(250, function () { $("#txtMasterNavBarSearch").focus(); }); inNavBarSearch = true; } else { // do a search if not blank... if ($("#txtMasterNavBarSearch").val() != '') { alert('Searching on: ' + $("#txtMasterNavBarSearch").val()); alert('Window loc: ' + window.location.href); window.location.href = "/Search.aspx?q=" + $("#txtMasterNavBarSearch").val(); } else { $("#divMasterNavBarSearchInfo")[0].style.display = "none"; $("#txtMasterNavBarSearch").val(''); inNavBarSearch = false; } } } catch (e) { console.error(error); } return true; } function fnMasterNavBarAlias_OnKeyUp(e) { if (e.keyCode == 27 && inNavBarAlias) { $("#divMasterNavBarAliasInfo")[0].style.display = "none"; $("#txtMasterNavBarAlias").val(''); inNavBarAlias = false; return true; } } function aliasClick() { if ($("#divMasterNavBarAliasInfo")[0].style.display == "none") { $("#divMasterNavBarAliasInfo").fadeIn(250, function () { $("#txtMasterNavBarAlias").focus(); }); inNavBarAlias = true; } else { // do a search if not blank... if ($("#txtMasterNavBarAlias").val() != '') { $("#btnMasterNavBarAlias").click(); } else { $("#divMasterNavBarAliasInfo")[0].style.display = "none"; $("#txtMasterNavBarAlias").val(''); inNavBarAlias = false; } } return true; } function fnDeployComing(message) { $('.deploymentComing').text(message); $('.deploymentComing').fadeIn(1500).delay(8000).fadeOut(1500); } function fnDeployImminent(message) { $('.deploymentImminent').text(message); $('.deploymentImminent').fadeIn(1500).delay(5000).fadeOut(1500); } function fnDeployComplete(message) { $('.deploymentComplete').text(message); $('.deploymentComplete').fadeIn(1500).delay(5000).fadeOut(1500); } function fnConfirmLogout() { if (confirm('Press OK to Logout\n\nPress Cancel to login as another user, (then use double-arrow icon to right of search icon).')) return true; else return false; } </script>   <style type="text/css"> /* .tisa { font-family: "ff-tisa-web-pro", serif; } */ .clearableField{ position: relative; } .clearableField .clearingField{ color:#000; position: absolute; right:0em; top: 0; bottom: 0; line-height: 50px; } .articleDate { color:black; font-size:14px; font-style:italic; } .active { text-decoration: underline; color: #fff; } .xxx{ margin:0 auto; } /* .kc-title { font-family: "ff-tisa-web-pro", serif; font-weight: bold; font-size: 1.4em; line-height: 120%; color: #345b89; margin-top: 20px; margin-bottom: 17px; margin-right: 0 auto !important; margin-left: 0 auto !important; } */ </style> <script src="../JS/attrParse.js"></script> <script type="text/javascript"> function fnOnSearchClear() { var catID = parseInt($("#ContentPlaceHolderMain_hdnCategoryID").val(), 10); $("#ContentPlaceHolderMain_txtSearchResults").val(''); // ragardless, hide the 'clear cat' <li> var liClearNavCat = $("#ContentPlaceHolderMain_liClearNavCat")[0]; liClearNavCat.style.display = 'none'; if (catID > 0) { // force search $("#ContentPlaceHolderMain_btnSearchResultsForce").click(); } else { // text is cleared, but we won't submit... alert('Search text cleared. Select a category to refresh results'); } return false; } function fnOnCatClear() { $("#ContentPlaceHolderMain_hdnCategoryID").val('0'); // force search to keep any text $("#ContentPlaceHolderMain_btnSearchResults").click(); return false; } function fnReadMore(url) { window.open(url); return false; } function fnSearchResults_Click() { var txt = $("#ContentPlaceHolderMain_txtSearchResults").val; // check to see if text present... if (txt == '') { alert('Please provide search criteria.'); } else { $("#ContentPlaceHolderMain_btnSearchResults").click(); } // either way return false; } function fnCategory_Click(categoryID) { window.location.href = 'KnowledgeCenter.aspx?CategoryID=' + categoryID; return false; } function fnSearchResults_ClickEx() { var txt = $("#ContentPlaceHolderMain_txtSearchResults").val(); // check to see if text present... if (txt == '') { alert('Please provide search criteria.'); return false; } else { return true; } } </script>   </head> <body>  <noscript><iframe src="https://www.googletagmanager.com/ns.html?id=GTM-WTR73DQ7" height="0" width="0" style="display:none;visibility:hidden"></iframe></noscript>   <form method="post" action="./KnowledgeCenter.aspx" id="form1" class="page"> <div class="aspNetHidden"> <input type="hidden" name="__EVENTTARGET" id="__EVENTTARGET" value="" /> <input type="hidden" name="__EVENTARGUMENT" id="__EVENTARGUMENT" value="" /> <input type="hidden" name="__LASTFOCUS" id="__LASTFOCUS" value="" /> <input type="hidden" name="__VIEWSTATE" id="__VIEWSTATE" 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src="/ScriptResource.axd?d=dwY9oWetJoJoVpgL6Zq8OGuYOcAPS6yuILb22MkPQz1Vhme6PCxd_9rHXimHi9SBH9-hjQMgk9d9tNdZRCN2E1BtNRCGJ65hW0cWmEV8GF4b-SsMiDQ7KaZhOZmfyHzZe2wgwv17eSC3iWI7tLkJfW1cMxJHygo8knLNoBjeVw41&t=ffffffffb201fd3f" type="text/javascript"></script> <script type="text/javascript"> //<![CDATA[ var PageMethods = function() { PageMethods.initializeBase(this); this._timeout = 0; this._userContext = null; this._succeeded = null; this._failed = null; } PageMethods.prototype = { _get_path:function() { var p = this.get_path(); if (p) return p; else return PageMethods._staticInstance.get_path();}, wmSetStartPage:function(email,page,succeededCallback, failedCallback, userContext) { return this._invoke(this._get_path(), 'wmSetStartPage',false,{email:email,page:page},succeededCallback,failedCallback,userContext); }, wmChurchMinistry_Click:function(userID,isChurch,succeededCallback, failedCallback, userContext) { return this._invoke(this._get_path(), 'wmChurchMinistry_Click',false,{userID:userID,isChurch:isChurch},succeededCallback,failedCallback,userContext); }} PageMethods.registerClass('PageMethods',Sys.Net.WebServiceProxy); PageMethods._staticInstance = new PageMethods(); PageMethods.set_path = function(value) { PageMethods._staticInstance.set_path(value); } PageMethods.get_path = function() { return PageMethods._staticInstance.get_path(); } PageMethods.set_timeout = function(value) { PageMethods._staticInstance.set_timeout(value); } PageMethods.get_timeout = function() { return PageMethods._staticInstance.get_timeout(); } PageMethods.set_defaultUserContext = function(value) { PageMethods._staticInstance.set_defaultUserContext(value); } PageMethods.get_defaultUserContext = function() { return PageMethods._staticInstance.get_defaultUserContext(); } PageMethods.set_defaultSucceededCallback = function(value) { PageMethods._staticInstance.set_defaultSucceededCallback(value); } PageMethods.get_defaultSucceededCallback = function() { return PageMethods._staticInstance.get_defaultSucceededCallback(); } PageMethods.set_defaultFailedCallback = function(value) { PageMethods._staticInstance.set_defaultFailedCallback(value); } PageMethods.get_defaultFailedCallback = function() { return PageMethods._staticInstance.get_defaultFailedCallback(); } PageMethods.set_enableJsonp = function(value) { PageMethods._staticInstance.set_enableJsonp(value); } PageMethods.get_enableJsonp = function() { return PageMethods._staticInstance.get_enableJsonp(); } PageMethods.set_jsonpCallbackParameter = function(value) { PageMethods._staticInstance.set_jsonpCallbackParameter(value); } PageMethods.get_jsonpCallbackParameter = function() { return PageMethods._staticInstance.get_jsonpCallbackParameter(); } PageMethods.set_path("KnowledgeCenter.aspx"); PageMethods.wmSetStartPage= function(email,page,onSuccess,onFailed,userContext) {PageMethods._staticInstance.wmSetStartPage(email,page,onSuccess,onFailed,userContext); } PageMethods.wmChurchMinistry_Click= function(userID,isChurch,onSuccess,onFailed,userContext) {PageMethods._staticInstance.wmChurchMinistry_Click(userID,isChurch,onSuccess,onFailed,userContext); } //]]> </script> <div class="aspNetHidden"> <input type="hidden" name="__VIEWSTATEGENERATOR" id="__VIEWSTATEGENERATOR" value="1D0B3A90" /> <input type="hidden" name="__EVENTVALIDATION" id="__EVENTVALIDATION" value="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" /> </div> <script type="text/javascript"> //<![CDATA[ Sys.WebForms.PageRequestManager._initialize('ctl00$ScriptManager1', 'form1', [], [], [], 90, 'ctl00'); //]]> </script> <input name="ctl00$hdnIsChurch" type="hidden" id="hdnIsChurch" value="False" />  <div class="noprint"> <header class="page-head header-panel-absolute w-100" style="position:absolute; left:auto; right:auto;top:0;">  <div class="rd-navbar-wrap"> <nav class="rd-navbar rd-navbar-default" data-bs-md-device-layout="rd-navbar-static" data-bs-lg-device-layout="rd-navbar-static" data-bs-stick-up-offset="40" data-bs-lg-auto-height="true" data-bs-auto-height="false" data-bs-md-layout="rd-navbar-fixed" data-bs-lg-layout="rd-navbar-static" data-bs-lg-stick-up="true" data-bs-md-focus-on-hover="false"> <div class="rd-navbar-inner" style="width:100%;">  <div class="rd-navbar-panel header-full-md d-flex justify-content-between align-items-center">   <button class="rd-navbar-toggle position-relative" data-rd-navbar-toggle=".rd-navbar, .rd-navbar-nav-wrap"><span></span></button> <h4 class="d-lg-none text-nowrap text-truncate" style="max-width: 100vw; margin:auto;"> <span id="lblTitle" class="ps-3">Knowledge Center</span> </h4> </div> <div class="rd-navbar-menu-wrap clearfix header-full-X header-full-md" style="float:left; width:100%; display:flex; align-items:center;"> <div class="ecfa-hide-mid"> <a href="../Home.aspx" title="ECFA home"> <img class="img-fluid img-90-90" src="../Images/Header/ECFA_logo_2color.svg" alt='' /> </a> </div> <div class="rd-navbar-nav-wrap"> <div class="rd-navbar-mobile-scroll" style="position:relative; width:100%;"> <div class="rd-navbar-mobile-header-wrap">  <div class="rd-navbar-mobile-brand"> <a href="../Home.aspx" class="d-block" title="ECFA home"> <img class="img-fluid img-60-60" src="../Images/Header/ECFA_logo_2color.svg" alt='' /> </a> </div> </div> <div style="float:left;"> <ul class="rd-navbar-nav" style="padding-left:1em;"> <li class="d-lg-none"> <a class="no-underline" href="../Home.aspx">Home</a> </li> <li> <a class="no-underline" href="../About.aspx">About</a> </li> <li> <a class="no-underline" href="../Standards.aspx">ECFA Standards</a> </li> <li> <a class="no-underline" href="../JoinECFA.aspx">Join ECFA</a> </li> <li> <a class="no-underline" href="../Members.aspx">Find a Member</a> </li> <li> <a class="no-underline" href="../GiverConnect.aspx">GiverConnect™</a> </li> <li> <a class="no-underline" href="../Resources.aspx" title="eBooks">Resources</a> <ul class="rd-navbar-dropdown"> <li> <a class="no-underline" href="../KnowledgeCenter.aspx" title="Knowledge Center">Knowledge Center</a> </li> <li> <a class="no-underline" href="../EBooks.aspx" title="eBooks">eBooks</a> </li> <li> <a class="no-underline" href="../Events.aspx" title="Webinars & Recordings">Webinars & Recordings</a> </li> <li> <a class="no-underline" href="../Books.aspx" title="Books">Books</a> </li> <li> <a class="no-underline" href="../News.aspx" title="News">News</a> </li> <li> <a 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<section class="section"> <div class="container-fluid bkgrey mb-0 pb-0" style="border-bottom:1px solid #FCFCFC;"> <div id="ContentPlaceHolderMain_divKCTop3" class=""> <section class="mt-3 pt-3 mt-lg-5"> <div class="row"> <div class="col-12"> <h3 class="text-center sectionTitle fs-3 mb-0 mt-4">Most Popular Knowledge Center Documents</h3> </div> </div> <hr class="divider bg-madison"> <div class="row my-lg-5"> <div class="col-12 col-md-6 col-lg-4 mb-5 mb-lg-0"> <a id="ContentPlaceHolderMain_lstKCTop3_hl1_0" href="//www.ecfa.org/Content/Housing-Allowance-Worksheets"><img src="https://www.ecfa.org/Img/Carousel/KnowledgeCenter/HousingAllowance.jpg" id="ContentPlaceHolderMain_lstKCTop3_imgKCTop3_0" alt="Knowledge Center Top 3" class="img-responsive img-fluid" /></a> <div> <div class="d-flex justify-content-center"> <div class="mw-90" style=""> <a id="ContentPlaceHolderMain_lstKCTop3_hl2_0" href="//www.ecfa.org/Content/Housing-Allowance-Worksheets"> <h4 class="text-center"> <span 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Download ECFA’s housing allowance worksheet today to get started.</p> </div> </div> </div> </div> <div class="col-12 col-md-6 col-lg-4 mb-5 mb-lg-0"> <a id="ContentPlaceHolderMain_lstKCTop3_hl1_1" href="//www.ecfa.org/Content/Employee-vs-Independent-Contractor-NPO"><img src="https://www.ecfa.org/Img/Carousel/KnowledgeCenter/EmployeeIndependent.jpg" id="ContentPlaceHolderMain_lstKCTop3_imgKCTop3_1" alt="Knowledge Center Top 3" class="img-responsive img-fluid" /></a> <div> <div class="d-flex justify-content-center"> <div class="mw-90" style=""> <a id="ContentPlaceHolderMain_lstKCTop3_hl2_1" href="//www.ecfa.org/Content/Employee-vs-Independent-Contractor-NPO"> <h4 class="text-center"> <span id="ContentPlaceHolderMain_lstKCTop3_lblTitle_1" class="xxx">Employee vs. Independent Contractor</span> </h4> </a> </div> </div> <div class="d-flex justify-content-center"> <div class="mw-90 text-left panel-kc-body"> <p>Outlines differences between an employee of a ministry and an independent contractor</p> </div> </div> </div> </div> <div class="col-12 col-md-6 col-lg-4 mb-5 mb-lg-0"> <a id="ContentPlaceHolderMain_lstKCTop3_hl1_2" href="//www.ecfa.org/Content/Nonprofit-Employees-and-Severance-Pay"><img src="https://www.ecfa.org/Img/Carousel/KnowledgeCenter/NonprofitEmployees.jpg" id="ContentPlaceHolderMain_lstKCTop3_imgKCTop3_2" alt="Knowledge Center Top 3" class="img-responsive img-fluid" /></a> <div> <div class="d-flex justify-content-center"> <div class="mw-90" style=""> <a id="ContentPlaceHolderMain_lstKCTop3_hl2_2" href="//www.ecfa.org/Content/Nonprofit-Employees-and-Severance-Pay"> <h4 class="text-center"> <span id="ContentPlaceHolderMain_lstKCTop3_lblTitle_2" class="xxx">Nonprofit Employees and Severance Pay</span> </h4> </a> </div> </div> <div class="d-flex justify-content-center"> <div class="mw-90 text-left panel-kc-body"> <p>Determining whether, when, and how severance pay may be provided to nonprofit employees who are terminated from employment is a challenging issue. 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