<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40">
<head>
<meta http-equiv="Content-Type" content="text/html; charset=us-ascii">
<meta name="Generator" content="Microsoft Word 15 (filtered medium)">
<!--[if !mso]><style>v\:* {behavior:url(#default#VML);}
o\:* {behavior:url(#default#VML);}
w\:* {behavior:url(#default#VML);}
.shape {behavior:url(#default#VML);}
</style><![endif]--><style><!--
/* Font Definitions */
@font-face
{font-family:"Cambria Math";
panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
@font-face
{font-family:Aptos;}
@font-face
{font-family:"Segoe UI";
panose-1:2 11 5 2 4 2 4 2 2 3;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
font-size:11.0pt;
font-family:"Aptos",sans-serif;
mso-ligatures:standardcontextual;}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:#467886;
text-decoration:underline;}
span.EmailStyle20
{mso-style-type:personal-reply;
font-family:"Aptos",sans-serif;
color:windowtext;}
.MsoChpDefault
{mso-style-type:export-only;
font-size:10.0pt;
mso-ligatures:none;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</o:shapelayout></xml><![endif]-->
</head>
<body lang="EN-US" link="#467886" vlink="#96607D" style="word-wrap:break-word">
<div class="WordSection1">
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b><span style="font-family:"Calibri",sans-serif;mso-ligatures:none">From:</span></b><span style="font-family:"Calibri",sans-serif;mso-ligatures:none"> John Clexton
<br>
<b>Sent:</b> Friday, February 21, 2025 10:47 AM<br>
<b>To:</b> Michigan Library Association <mla@milibraries.org><br>
<b>Cc:</b> Membiela, Clare (MDE) <MembielaC@michigan.gov><br>
<b>Subject:</b> Does anybody know yet? 11th hour change to EST Act about nonprofits?<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Segoe UI",sans-serif;color:black;mso-ligatures:none">This morning, our finance team received a memo containing the following statement:<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Segoe UI",sans-serif;color:black;mso-ligatures:none"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Segoe UI",sans-serif;color:black;background:yellow;mso-highlight:yellow;mso-ligatures:none">The definition of "employer" expressly exempts a "nonprofit agency" from its definition. Beyond this,
the legislation does not provide exemptions for any businesses or organizations (though see “accrual” for new rules regarding small businesses).</span><span style="font-size:13.5pt;font-family:"Segoe UI",sans-serif;color:black;mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Segoe UI",sans-serif;color:black;mso-ligatures:none"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Segoe UI",sans-serif;color:black;mso-ligatures:none">Does this exemption refer to certified nonprofits or nonprofits categorized by tax code?<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Segoe UI",sans-serif;color:black;mso-ligatures:none"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Segoe UI",sans-serif;color:black;mso-ligatures:none">Does our financial people have it wrong?<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Segoe UI",sans-serif;color:black;mso-ligatures:none"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Segoe UI",sans-serif;color:black;mso-ligatures:none">I would appreciate any clarification on this matter.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Segoe UI",sans-serif;color:black;mso-ligatures:none"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Segoe UI",sans-serif;color:black;mso-ligatures:none">Thank you,
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Segoe UI",sans-serif;color:black;mso-ligatures:none">John</span><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">John Clexton<o:p></o:p></p>
<p class="MsoNormal">2025 ARSL President<o:p></o:p></p>
<p class="MsoNormal">Library Director<o:p></o:p></p>
<p class="MsoNormal">Gladwin County District Library<o:p></o:p></p>
<p class="MsoNormal"><a href="mailto:jclexton@gcdl.org">jclexton@gcdl.org</a><o:p></o:p></p>
<p class="MsoNormal">989-347-1007<o:p></o:p></p>
<p class="MsoNormal"><span style="mso-ligatures:none"><img border="0" width="247" height="83" style="width:2.5729in;height:.8645in" id="Picture_x0020_4" src="cid:image001.png@01DB844D.F8DB6E40"></span><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
</body>
</html>