Business Center

Featuring Tom Copeland Publications

NAFCC is proud to present materials and publications for your use.  Just click on the links below to download the documents of your choice.  Most are in PDF format and will require you to have Adobe Reader, available free at www.adobe.com.

August E-NewsLetter is available right now to NAFCC Members

• When is it Safe for Your Association to Help a Parent Find Child Care
• How to Cope When You Lose Low-Income Parents Because of Cuts in the Subsidy Program
• Links to some family child care forums you might want to check out
• Is it discrimination to let a family go because they do not give their children shots?
• Lots More ...

Be sure to watch your email for the link

Past E-NewsLetters

• July 2010 “New Food Program Rates Announced ”
• June 2010 “New Payroll Tax Holiday for Hiring Unemployed Workers ”
• May 2010 “What's not Deductible ”
• April 2010 “When it’s not Okay to Maximize Your Earned Income Credit ”
• March 2010 “Help in Valuing Your Property ”
• February 2010 “Claiming the Business Use of Your Cell Phone”
• January 2010 “Setting Goals”
• December 2009 “Tax Planning Can Save You Money”
• November 2009 “Retirement Plan Limits for 2009”
• October 2009 “Marketing During Bad Economic Times”
• September 2009 “Where to Put Your Short-Term Savings”
• August 2009 “New Food Program Rates Announced”
• July 2009 “A Non-Paying Parent”
• June 2009 “Managing Risks: Information about Child Care Insurance”
• May 2009 “IRS Issues New Child Care Provider Audit Technique Guide”
• April 2009 “Track Your 2009 Income”
• March 2009 “When Trying to Sue $8.25 a Month is a Mistake”
• February 2009 “Have a Question about your Business?”
• January 2009 “Tax Identification Numbers and Parents Receipts: Cooperating with Parents”

FCC Associations

• Family Child Care Associations Face IRS Filing Requirements
• Stipends to Family Child Care Association Board Members and Officers

Record Keeping

• 5 TIPS for family child care providers
• The Tax Benefits of Becoming a Regulated Family Child Care Provider
• Choosing the Right Tax Preparer
• The Business Side of Kith and Kin
• The Basics of Record Keeping
• Seven Record Keeping and Tax Tips for the New Provider
• Record Keeping for New
• Record Keeping and Tax Tips
• Professional Development
• How to Get an Employer Identification Number
• Hiring Family Members
• Giving Identification Numbers to Parents
• Form 3115 Rule
• Form 944 Rule
• Depreciation Methods for 2009
• Closing for the Summer
• What You Should Know about IRS Audits (booklet)
• Caring for Children in Your Home - A Business Guide for Unregulated Providers (booklet)
• Child Dependent Care Plans
• Choosing a Tax Preparer
• Do you have a bonus coming
• Don't Guesstimate Your deductions
• Eight Key Federal Tax Issues Unique to Family Child Care Providers
• Family Child Care Providers Must Claim Allowable Deductions
• Form 944 Rule
• Getting Started in the Business of Family Child Care (booklet)
• How to Get an Employer Identification Number
• How to Use Form 3115 to Deduct Previously Unclaimed Depreciation
• IRS Reduces Burden for Family Child Care Providers
• Is it a Grant or a Gift
• Market Your Tax Services to Family Child Care Providers
• Hiring a Nanny (booklet)
• New Bonus Depreciation Rule Will Help Providers in 2008
• Questions doc 1
• The Importance of the Child and Adult Care Food Program
• The Many Business Responsibilities of Hiring an Employee
• The Space Percentage
• The Time Percentage
• The Unique Business of Family Child Care
• Turning a Loss into a Gain: Deducting Casualty Losses
• Choosing_a_Tax_Professional
• Claiming_Car_Expenses
• Common_Family_Child_Care_Business_Deductions
• Depreciation_Categories
• Estimated_Taxes
• Estimating_Food_Expenses_Cost_Per_Serving_Method
• Exclusive_Use_Rooms_and_the_Time_Space_Percentage
• New_50_Percent_Additional_Depreciation_Rule_for_2009
• Questions_to_Ask_a_Tax_Preparer
• Reporting_Food_Program_Reimbursements_and_Claiming_Food_Expenses
• Requirements_for_Hiring_an_Employee
• The_Basics_of_Record_Keeping
• The_Seven_Key_Federal_Tax_Issues_Every_Tax_Professional_and_Family_Child_Care_Provider_Should_Understand
• The_Tax_Consequences_of_Food_Program_Participation
• The_Time_Percent
• The_Time_Space_Percentage

Contracts / Policies

• Using a Contract to Reduce Misunderstandings
• Enforcing Agreements
• Contract Complications.pdf
• Early Drop.pdf
• Four Key Tips on Contracts and Policies for Family Child Care Providers.pdf
• Holding Fees.pdf
• Legal and Illegal Discrimination.pdf
• Parent Interview Tips.pdf
• The Basics of a Contract.pdf
• Using Your Contract Effectively.pdf
• Contract_versus_Policies
• Early_Drop_Off_and_Late_Pick_Up
• Ending_the_Parent_Relationship
• Family_Child_Care_Contracts_and_Policies_Workshop_Evaluation
• Four_Key_Tips_on_Contracts_and_Policies
• How_to_Establish_a_Business_Relationship_with_Parents
• Make_Sure_Your_Contract_is_Clear
• Parent_Evaluation_Form
• Policy_on_Parents_Transporting_Their_Children
• Sample_Contract_Termination_Language
• Sample_Demand_Letter
• The_Basics_of_a_Parent_Provider_Agreement
• The_Three_Choices_of_Life

Marketing

• Raising Rates in Family Child Care
• Protecting Your Business Name
• Pricing
• Four Key Tips on Marketing for Family Child Care Providers.pdf
• Marketing Your Business.pdf
• Promoting Your Business.pdf
• Benefits_and_Features_in_Family_Child_Care
• Child_Care_Competitors.pdf
• Child_Care_Trends
• How_to_Compete_Against_Child_Care_Centers
• How_to_Compete_Against_Unregulated_Caregivers
• How_to_Identify_Your_Benefits
• How_to_Set_Your_Rates
• Introduction_to_Marketing_Workshop_Evaluation
• Key_Marketing_Strategies
• Marketing_Plan_Calendar
• Parent_Interview_Tips
• Prospective_Parent_Tracking_Form
• Questionnaire_for_Parents
• Questions_for_CCRandR_Counselors
• Sample_Benefits_in_Family_Child_Care
• When_Is_It_Safe_To_Talk_About_Child_Care_Rates
• Working_with_Other_Organizations_and_Setting_Rates_Workshop_Evaluation

Legal / Insurance

• You're Being Investigated. Now What?
• Why Have Insurance
• What You Don't Know About Homeowners Insurance Can Hurt You
• Transportation Issues for Parents and Providers
• Should a Provider Incorporate His
• Protecting Yourself When a Parent Leaves
• Protecting Yourself From False Accusations
• Legal and Illegal Discrimination
• How to Prepare for an Investigation
• Finding a Lawyer
• Custody Disputes
• Insurance Companies A through L
• Insurance Companies M through Z
• Insurance Coverage Questionnaire
• Americans_With_Disabilities_Act
• An_Introduction_to_Legal_and_Insurance_Issues_Workshop_Evaluation
• Custody_Disputes_Married_and_Unmarried_Couples
• Insurance_for_Family_Child_Care_Providers
• Managing_the_Major_Risks_in_Family_Child_Care_Through_Insurance
• Protecting_Yourself_Against_Child_Abuse_and_Neglect_Allegations
• Reducing_the_Risks_of_Running_a_Business
• The_Consequences_of_Incorporating
• The_Real_Risks_in_Family_Child_Care
• Three_Key_Legal_and_Insurance_Tips
• Privacy_Confidentiality_Policy

Money Management

• Learning New Habits about Spending
• Managing Money
• Developing a Business Start
• IRA Tax Credit for Retirement Contributions
• An_Introduction_to_Money_Management_Workshop_Evaluation
• Car_Replacement_Fund
• How_Much_Should_I_Save_for_Retirement
• How_Much_Will_I_Have
• Reduce_Your_Spending
• Retirement_Plans_for_Family_Child_Care_Providers
• Savers_Credit
• Set_Your_Financial_Goals
• Short_Term_Savings_Options
• The_Basic_Principles_of_Retirement_Planning
• The_Five_Rules_of_Investing
• Three_Key_Money_Management_Tips_for_Family_Child_Care_Providers
• Track_Your_Monthly_Expenses
• Where_Should_I_Invest_My_Money_for_Retirement
• Where_to_Get_a_Loan

IRS Audit Center

• Wages Paid to Children
• FORM 3115 and Fair Market Value
• Welcome to IRS Audit Center
• IRS Publications
• New IRS Audit Techniques Guide on Family Child Care Clarifies the Time
• Commentary on the IRS Child Care Provider Audit Technique Guide
• Shared Expenses
• Lessons from Recent IRS Audits
• The Importance of Record Keeping in an Audit
• Family Child Care Audit Cases
• Case Study
• Audit Experiences
• IRS Revenue Ruling 92-3
• IRS Revenue Ruling 79 - 142
• Rev Proc 2003-22
• Letter from Michael R
• IRS Letter to former Minnesota Senator Rudy Boschwitz

IRS Court Cases

• Broady - Unregulated Provider Wins US Tax Court Case
• Jonelle Marie Broady v
• Neilson case
• Phyllis Rosales Tax Court Settlement Notes
• Phyllis Rosales v
• Rosales - Provider Saves Thousands of Dollars in IRS Audit
• Simpson case
• Speltz - Copeland Wins Attorney
• Speltz - Copeland Wins US Tax Court Victory for Provider
• Speltz -Commentary on the Speltz Case by Tom Copeland
• Speltz case - IRS Briefs
• Speltz case decision
• Speltz case motion for fees
• Speltz case Opening Brief
• Speltz case reply brief
• Steele case
• Uphus and Walker v