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Many employers encourage their employees to give regular contributions to local or national charities, The United Way is the most common example Employers typically have employees sign a pledge card that authorizes certain deduction amounts to be withheld from their pay After payrolls are completed, the accounting staff then creates a single lump-sum check representing the contributions of all employees, matches the amounts withheld if this is part of the deal offered employees, and forwards the payment to the designated charity Some employees prefer to make a single lump-sum payment to the charity, in which case the company usually forwards their check directly to the charity without creating any deduction through the payroll system Employees can renege on a pledge card and ask the payroll department to stop making further deductions from their pay, though this request (as is the case for all deductions) should be made in writing and kept in each employee s personnel or payroll file for future reference Also, the remittance advice that accompanies each employee s paycheck should itemize both the amount of each deduction and the year-to-date total deduction that has gone to the charity If there are multiple charities for which deductions are being made, the remittance advice should list each one separately The employee needs this information when filing his or her income tax return at year-end in order to prove the amount of contributions itemized on the tax return The Internal Revenue Code requires employees to have written substantiation from a charity if the amount of a contribution exceeds $250 However, this requirement is for individual contributions of $250 or more, which is unlikely to be the case for a single payroll deduction (each of which is considered an individual contribution) Charities are unlikely to have enough information to issue a written substantiation in any case, since they receive a lump-sum payment from the employer and usually have no means for tracking individual contributions within each payment Consequently, employees who make such large contributions should use the year-end remittance advice attached to their paychecks as proof of the year-to-date amount of the contributions made and should also retain their original pledge cards as proof of the commitment made.



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consequently, necessary for college-bound students generally Knowing how to do intellectual work with technology to model a problem using a spreadsheet, create a presentation, use data analysis tools, nd information on the Internet, or write and revise a paper with a word processor is becoming a critical academic skill Second, even if e-learning is no better than traditional instructional methods it may still make for a wise investment in some circumstances For instance, many individuals can not get the education they desire from local sources These individuals include adults whose work or family responsibilities prevent them from physically attending class on a set schedule, as well as younger students whose school districts do not have staff quali ed to teach certain specialized courses For these students, it is either electronic access to a desired educational experience or no access at all Besides critics, e-learning has had its share of failures The speculative dotcom bubble that burst in late 2000 hit online learning ventures, too: Temple University pulled the plug on its for-pro t distance learning company; Caliber and Pensare went bankrupt; NYUonline and the US Open University announced that they would shut down; UNext laid off staff; and Columbia s Fathom changed its approach (Arnone, 2002a, 2002b; Caliber Files , 2001; Carnevale, 2001; Mangan, 2001a) Still, it is hard to dismiss the widespread indications that technology is beginning to play an important role in education At the very least, to quote Bob Dylan, Something is happening here





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to The United Way Mr Anderson has authorized the company to make regular deductions of $80 from each of his weekly paychecks, which the company will match and forward to The United Way Because each contribution is less than $250, there is no need to obtain a written substantiation from The United Way Charles Weymouth has authorized the company to make exactly the same sized annual contribution, but he wants it to be taken only from his month-end paycheck, which increases the individual deduction to $320 ($80 times four weekly paychecks) Because the individual deduction exceeds

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