MLTN Infoline – February 3, 2025
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Navigating IRS Regulations and New Reporting Requirements
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By now you’ve probably heard that the U.S. Treasury has issued new regulations that significantly affect land trusts involved in easement or land donations from pass-through entities, such as partnerships or limited liability companies. The Land Trust Alliance has done a terrific job of responding to these changes and providing the land trust community with helpful information and tools, but we are all still trying to understand exactly what this means and how to adapt. Join MLTN for a Lunch & Learn with Land Trust Alliance Conservation Defense Network and Tax Manager Diana Norris on February 11th from 12 to 1pm to learn about and discuss these new regulations and their significant implications for land trusts.
Learn more and register for the lunchtime presentation and discussion with Diana here.
We are also working with MCHT General Counsel Karin Marchetti to bring you a follow-up webinar in March to discuss the practical steps land trusts may need to consider in order to comply with the new rules.
Here to help you navigate the unexpected,
Angela, Jeff, Donna, and Katia
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Maine Legislature in Full Swing
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In late January, the Maine Legislature released this year’s list of bill titles, and MCHT’s Public Policy Director Jeff Romano is keeping a close eye. Maine legislators and state agencies have worked with nonpartisan legislative staff to finalize 376 of these into formal bills thus far. Most of the remaining titles will become bills over the next few months, each week the legislature typically prints a hundred or more new bills. Included are bills to provide short and long term funding for the Land for Maine’s Future program, an update to the Open Space Tax Law, renewable energy legislation, and more.
Read Jeff’s article on the MLTN website for specific information on all these topics and more, and keep an eye on future Infolines for regular updates. Feel free to email Jeff with any questions.
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Timely Reminder: Independent Contractor (Self-employed) or Employee?
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It is critical that business owners and any employer correctly determine whether the individuals providing services for them are employees or independent contractors. Generally, you must withhold and deposit income taxes, Social Security taxes and Medicare taxes from the wages paid to an employee, and also pay the matching employer portion of Social Security and Medicare taxes and unemployment tax on wages paid to an employee. Generally, you do not have to withhold or pay any taxes on payments to independent contractors. Because many land trusts hire part-time, seasonal, or temporary help, they must be careful to treat these workers properly. The IRS provides guidance. We encourage any land trust that isn’t clear on the distinction to read up on the IRS website here.
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New Executive Directors Peer Group
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If you are a newer executive director and want to join a shared learning adventure with your peers across the eastern half of the U.S., we have an opportunity for you! The 2025 cohort of the Land Trust Alliance’s new executive directors’ peer group starts on February 8, 2025. During monthly meetings, you’ll get formal training on essential land trust leadership topics and networking opportunities to help you build relationships and camaraderie with your peers. Previous participants shared that this group was an essential training ground that allowed them to build a sense of community and brainstorm solutions to their stickiest problems. Group alumni and new participants are welcome. Learn more and apply today!
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Introductory Volunteer Management Learning Experience
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The University of Maine is offering a Micro-Credential in Introductory Volunteer Management. This training and skill development opportunity was developed by UMaine Extension and Volunteer Maine, and is online/asynchronous. Digital badges are awarded as learners complete each level – up to a final micro-credential at level 3. Learn more and sign up at https://discover.maine.edu/catalog?pagename=Growing-Maine.
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Wilderness First Responder, Wilderness First Aid, and CPR Courses
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Cobscook Institute is offering these great trainings at the end of February. These are in-person courses at their campus in Trescott Township, near Lubec, and lodging is available for purchase on our campus. The course information is as follows:
The organizers appreciate if you can share your interest in these courses by February 3rd.
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Building and Sustaining Strong (and Appropriate) Board Financial Oversight
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Wednesday, February 12, 2025 via Zoom 9:30-11:00am
Cost: $50 for MANP members*, $70 for non-members
This event is possible thanks to a partnership between Maine Association of Nonprofits and the Minnesota Council of Nonprofits
Join this session to hear and share insights and learn from other leaders on how to effectively engage the Board of Directors in their role as fiscal stewards of the organization. Like it or not, the nonprofit model has the Board, not the Executive Director, as legally responsible for the financial health of the organization – but they often are not clear on their role or able to fulfill their fiduciary duties. In this session we will share some of our insights, and learn from others in the room, the tips and tricks to educate, inform and support a Board of Directors to live into their financial roles.
Learn more and register at MANP’s website.
*Most MLTN members are MANP members. To check on your organization’s MLTN member status, contact Donna.
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Reenergize Your Board
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Wednesday, February 19, 2025 via Zoom
10:00-11:00am
Cost: $40 This event is possible thanks to a partnership between Maine Association of Nonprofits and Common Good Vermont
Do you have a board that is tired, non-functional, and/or members have been around too long to be effective? If so, how do you revamp and re-energize it? This workshop will go through a series of different considerations and approaches to bring life back to your board.
Bring your challenges and questions – and some of your best practices to discuss and learn. Webinar will be participatory, with a mix of presentations, case examples, and question and sharing times. Participants will leave this webinar with a list of new ideas to try with their ‘tired’ board!
Learn more and register at MANP’s website.
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Board Roles & Responsibilities
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Tuesday, February 25, 2025 via Zoom
9:00-10:30am
Cost: $45 for MANP members*, $65 for non-members Discount for teams! $25 off each additional registration from the same organization
A strong board of directors is built upon clear understanding of basic roles and responsibilities. This session will provide an overview of a board’s primary legal duties, important responsibilities and essential roles in governing the organization and stewarding its mission. Participants will:
This webinar is for individuals already serving on nonprofit boards who are seeking an overview of their roles and responsibilities. Board members who have some board service experience will gain the most from participation. It is strongly suggested that multiple board members from the same organization and the executive director participate as a team for maximum benefit.
Learn more and sign up at MANP’s website.
*Most MLTN members are MANP members. To check on your organization’s MLTN member status, contact Donna.
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Demystifying Nature-Based Strategies
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Tuesday, February 25, 2025 via Zoom
2:00-3:30pm Cost: FREE
Maine Coastal Program will be hosting the final webinar in their Introduction to Natural Hazards and Land Use Planning series, titled “Demystifying Nature-Based Strategies”. The session will cover some basics of nature-based strategies and share examples of programs and projects in Maine, including development approaches across the spectrum of restore, adapt, protect, and retreat. This session will not cover wildfire. Featured speakers for this session include:
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Jobs in the Conservation Sector
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Y’all, sometimes there are just too many new job postings for us to include them all, so visit our website if you want the complete list. Here are some highlights:
Executive Director – Downeast Lakes Land Trust Environmental Educator/Camp Manager – Maine Audubon
Environmental Technician – Lakes Environmental Association
Trail Crew Member – High Peaks Alliance
Seasonal Coastal Birds Intern – Maine Audubon
Finance Manager – Northeast Wilderness Trust
Development Coordinator – Brunswick-Topsham Land Trust
Summer Stewardship Assistant – Scarborough Land Trust
Director of Communications – Maine Coast Heritage Trust
Director of Programs – Harpswell Heritage Land Trust
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Coastal Sand Dune Restoration and Protection Grants
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Applications must be received by the Division of Procurement Services by 11:59 pm on February 24th, 2025
The Department of Environmental Protection is seeking applications for coastal sand dune restoration and protection projects. Funding for awarded coastal sand dune restoration and protection projects was established by L.D. 2266, “An Act Regarding Restoration and Protection of Coastal Sand Dune Systems and Permitting of an Offshore Wind Terminal on Sears Island.” The legislative action allocated special revenue funds totaling $1,000,000 for projects that meet specific criteria and are designed to benefit coastal sand dune systems. The systems are vulnerable to changing weather patterns and have been negatively affected by major coastal storm events and sea level rise. This fund will provide monies to implement projects in coastal sand dune systems that are designed to restore, protect, conserve, nourish or revegetate areas within these systems, which may include public education and/or technical assistance.
Successful applications will receive one-time funding for projects to restore, protect, conserve, nourish or revegetate a coastal sand dune system as defined in the NRPA, 38 M.R.S. §480-B, subsection 1. The Department may pay up to 50% of the eligible costs incurred for such projects, except that eligible costs for projects addressing technical assistance and public education may be paid up to 100%. Only projects located within a coastal sand dune system where public access is provided to the beach or waterfront area adjacent to the coastal sand dune system will be considered.
As stated above, projects must be located within an area that meets the statutory definition of a coastal sand dune system contained in the NRPA, which is: sand and gravel deposits within a marine beach system, including, but not limited to, beach berms, frontal dunes, dune ridges, back dunes and other sand and gravel areas deposited by wave or wind action. Coastal sand dune systems may extend into coastal wetlands.
Online maps of coastal sand dune areas are published by MGS and can be viewed at: Maine Geological Survey: Online Coastal Sand Dune Geology Maps.
Learn more at https://www.maine.gov/dep/rfp/rfp.html?id=13138864.
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