Small Business in Oregon: The LLC

This is an experimental public service post.  Depending upon feedback, the series may / may not continue.

Have you been thinking of starting an LLC in Oregon, but you didn't know quite where to start? This is one of my first small business themed post, but I hope you find the information offered helpful. Please note that this post is my personal work only, and it does not necessarily reflect the views or opinions of my employer. Visitor statistics and feedback will be reviewed later to see whether, or not, this will continue as a series. None of this information should replace the professional advice received from a reputable attorney or CPA.


As soon as you have met with your CPA and/or attorney, it's time for you to register your business name(s). This registration is done through the Oregon Secretary of State Corporation Division's Business Information Center. Besides registering your business name, you can also register at this same time for your Business Identification Number--used for state tax reporting. Alternatively, you can also use the paper form of the Combined Employer Registration and fax the completed form in as instructed. Bear in mind, though, that using the paper form will create a significant processing delay for you. Completing the online form will result in you obtaining your Business Identification Number (BIN) much more efficiently, but the decision is yours. The Oregon Department of Revenue (DOR) will issue the BIN, and the Oregon Employment Department (OED) will review and send a Notice of Determination (NOD) some time later. This explains how and when your company becomes subject to Oregon Unemployment Tax program. You don't need to wait for the NOD, however. As long as you have your BIN, you can file and pay your quarterly taxes. If you don't want to send checks, you can also pay using the DOR's EFT System.


You're already likely familiar with the federal taxes, but what about state taxes? What do you need to know? There are several different of categories of payroll taxes in Oregon, and it's possible that they won't all apply to you: Oregon State Withholding, Unemployment Tax, Workers Compensation, Tri-Met (Portland Metro), Lane Transit (Eugene Metro), and Canby Transit. Today, we're going to focus more on Unemployment Tax than the other tax programs. This may also be a good time to read the Oregon Business Guide.


Oregon LLCs


Did you know that, unless they elect to be covered, LLC members are excluded from Unemployment Tax by default? (See ORS 657.044(c) and Corporations and Limited Liability Companiesflyer.) This means, of course, that if it's only llc members working, you should not be reporting or paying Unemployment Tax. Leave column A blank; don't include zeros, or this will delay return processing at OED. Reporting correctly as an llc will save you a considerable amount of money each year, and it will also ensure that your reports are processed much more quickly and efficiently, because manual corrections won't be required.  


LLCs and the Federal Election

One other thing to remember concerns the federal election of the llc, since the limited liability company is a disregarded entity for IRS purposes.  This federal election has no bearing on how the OED recognizes your company.  In other words, it's like the IRS looks at the llc and sees a corporation, partnership, etc. (whatever you have elected), but Oregon looks at the llc...and sees an llc.  Since corporate officers are reportable employees in Oregon, this is a really important distinction for you to clearly understand.  The LLC is always an LLC with regards to the UI Tax program.  (DOR will recognize the entity the same as the IRS.)


A Few Word About Independent Contractors


One of the most confusing areas for new businesses is making the distinction between employee/employer or independent contractor. Making a mistake here can be expensive and time-consuming to correct. In order for someone to be correctly classified as an independent contractor in Oregon, the person must represent an independent and established business within the same industry in which they are providing services. If the potential "independent contractor," is just a fellow off the street, then you're likely looking at a relationship better categorized as employer/employee.



Ministers and Oregon Independent Contractor Law 

Because of this being an area of special interest, I am adding it here. As religious organizations would not usually be llcs, this may appear again if this series continues.

A Quick History Lesson

Before the Oregon Supreme Court’s decision in 2000 (See Newport Church of the Nazarene v. Gordon Hensley and the Oregon Employment Department.), ministers were excluded from Unemployment Tax, making ministers ineligible for unemployment benefits. A key part of the court’s decision is provided below.

In sum, we conclude that, in purporting to draw a distinction between church ministers and leaders of other religious organizations, ORS 657.072(1)(b) violates Article I, sections 2, 3, and 20, of the Oregon Constitution. In light of that conclusion, and in accordance with Salem College and Rogue Valley, we construe the statute consistently with OAR 471-031-0090 (1996) to include both ministers and leaders of other religious organizations in Oregon's unemployment compensation program…

Are Ministers Independent Contractors?

Since the above court decision, there’s frequently confusion when it comes to reporting ministers. The first thing to bear in mind is that ministers are no longer automatically excluded; that’s the result of the Oregon Supreme Court decision. If their compensation is to be excluded from unemployment tax at all, it would hinge on whether, or not, they are indeed independent contractors in accordance to ORS 670.600.

When it comes to ministers, however, it may prove difficult to establish that they are truly independent and free from direction and control in the services they perform. While the independent contractor flyer is an excellent reference, these services often require a more detailed review. Frequently, for example, most churches and religious organizations have doctrinal positions that are defined and established. The pastor who decides on a whim to preach counter to the established doctrinal beliefs of his denomination may risk censure or termination.

On the other end of the religious spectrum, some denominations may assert that their ministers are free to preach any teaching at all. Even for universalists, however, the acceptance of all pathways leading to the same spiritual end is a position which excludes other religious beliefs and positions. In other words, even if an organization were to make the argument that they have no particular set of core beliefs, that they’re open to considering all other faiths and religions, this lack of adherence to a central doctrine becomes (in effect) their doctrine. It’s also difficult to say that you are accepting of everything, because many faiths and traditions are inherently contradictory in nature. In short, then, it’s not an easy thing to establish complete freedom from direction and control for ministers. It may not be readily apparent, but there are almost always either defined or undefined expectations to consider.

What about housing allowances, stipends, and reimbursements?

For UI Tax purposes, housing allowance payments will always be subject. Even if the parsonage was owned by the church and the minister was simply allowed to live there rent free, the fair market value of the rent should be reported as wages for UI Tax.

Stipends are considered subject wages and should always be reported. Honorariums paid to the minister directly are subject if paid by the church or employing enterprise.

Actual reimbursements are excluded as long as there is a valid and written accountable plan, which is consistently followed.

The IRS’ Minister Audit Technique Guide may be of some use, but bear in mind that federal income tax rules often are different from state unemployment tax rules.

Understanding the Abuse Controversy

The essay below began as a simple article, but I have decided to scratch the project for now. For one thing, the latest developments make this particular approach less timely than it was, and I have neither the time nor inclination to re-write this. Think of it as a stream of consciousness of sorts on the current controversy.  Please note that all photos are my own.  Perhaps this essay will be of some use or help to you!

(Unfortunately, for several reasons including possible future publication options, a couple sections of this essay have been removed from the blog.)

     

   
     Once I first became aware of the nightmarish news out of Pennsylvania, I felt ill.  Since learning of the crimes, I’ve been dealing with alternating feelings of  shock, anger, and embarrassment for the immoral and criminal behavior of some of our clergy and leadership.  Where do we begin?  

     It seems that we must endeavor to address the victims of these crimes first.  But what can we possibly say to them besides sincerely seeking their forgiveness as members of the Church?  They already understand all too well that there are no perfect earthly institutions.  The Catholic Church betrayed them so completely, so scandalously, that one wonders if any of them remain Catholic today.  While it is true that institutions are run by imperfect people, and that we should endeavor to avoid letting negative experiences unduly color our larger view of an institution like a church, this is an essentially worthless and tone-deaf argument to try to make to a suffering victim.  Victims already understand perfectly well the evil that can come from otherwise good institutions, but what can we possibly offer them today?

     Perhaps it’s worth considering something like the safety message we are all familiar with hearing when we fly.  Remember the warning we receive to remember to put the oxygen mask on first in the event of a depressurization before trying to assist someone else?  That advice seems to be in accordance with common sense. In an emergency, it is sometimes prudent to attend to ourselves before we can adequately provide aid for those who depend upon us.  We are all in shock here, and it makes a modicum of sense to suggest that it’s too early for most of us lay people to offer much in the way of constructive words for the victims—other than we are terribly sorry for what happened. Meanwhile, may I suggest that we take hold of the mask and breathe in some fresh air to counter the growing stench of shock and anger?  As we begin to make sense of the larger picture, perhaps other meaningful, substantive words will be forthcoming for those who suffered evil at the hands of these ordained men of our church.

     One dimension of this tragedy that warrants particularly careful reflection and prayer is the way this issue keeps recurring within our history; it’s hardly new. In the 11^thcentury, for example, Saint Peter Damian wrote the following.

Listen, you do-nothing superiors of clerics and priests. Listen, and even though you feel sure of yourselves, tremble at the thought that you are partners in the guilt of others; those, I mean, who wink at the sins of their subjects that need correction and who by ill-considered silence allow them license to sin. Listen, I say, and be shrewd enough to understand that all of you alike are deserving of death, that is, not only those who do such things, but also they who approve those who practice them.

     The following related passage was purportedly written by Basil the Great within an early compilation of canon law known as the Decretum Gratiani. Its recognition today, however, seems to stem more from references made by Saint Peter Damian within hisown writings rather than this original compilation or collection of canon law. As a consequence, this quote is often misattributed to Saint Peter Damian rather than Basil the Great.

Any cleric or monk who seduces young men or boys, or who is apprehended in kissing or in any shameful situation, shall be publically flogged and shall lose his clerical tonsure. Thus shorn, he shall be disgraced by spitting into his face, bound in iron chains, wasted by six months of close confinement, and for three days each week put on barley bread given him toward evening. Following this period, he shall spend a further six months living in a small segregated courtyard in the custody of a spiritual elder, kept busy with manual labor and prayer, subjugated to vigils and prayers, forced to walk at all times in the company of two spiritual brothers, never again allowed to associate with young men for purposes of improper conversation or advice…

     Of course, even before Basil’s strong words from the 4th century, the New Testament itself seems to foreshadow this particular evil within the Church with the following passages from Mark 9:42 and Luke 17:2.

If anyone causes one of these little ones—those who believe in me—to stumble, it would be better for them if a large millstone were hung around their neck and they were thrown into the sea.

and

It would be better for them to be thrown into the sea with a millstone tied around their neck than to cause one of these little ones to stumble.

Between the preceding stern warnings and passages such as 1 Corinthians 11:27, concerning the eating of the bread and drinking “of the cup of the Lord in an unworthy manner,” or the warning concerning the “stricter standard” with regard to the teacher found in James 3:1, one can hardly deny that both holy Scripture and sacred tradition concretely warn of the fruits of this kind of immorality.  For those ministers who would dare lead Christ’s precious sheep astray, it would likely have been better for them, like Judas, if they had never been born.

     This dimension of stark severity, however, seems strangely absent within today’s modern Church: replaced often with dimensions of popular psychology or echoes of the Sexual Revolution.  Voices such as Father James Martin, the at-large editor of the once great America, The National Catholic Weekly, seem bent on moving the Catholic Church to an altogether different place—e.g. expressing “reverence” for homosexual unions and even the encouraging of transgenderism.   Unflinching orthodoxy, on the other hand, sees clearly that each act of abuse like those that took place in Pennsylvania, represents an act remarkably similar to Judas’ betrayal of Christ, actions that attack not only the living person of our Savior, but also His followers, and the Gospel itself.  

     Bishop Fulton Sheen, a particularly inspiring communicator for Christ’s Church, puts it this way in Radio Replies, Volume 1.

If I were not a Catholic, and were looking for the true Church in the world today, I would look for the one Church which did not get along well with the world; in other words, I would look for the Church which the world hates. My reason for doing this would be, that if Christ is in any one of the churches of the world today, He must still be hated as He was when He was on earth in the flesh. If you would find Christ today, then find the Church that does not get along with the world.

It doesn’t take a genius to see that the closer the Church moves to embracing the world, the worse things become. It seems that we have exchanged being the salt of the world for the…flour, but where does this leave us today? I suggest that we first must acknowledge that something is seriously wrong with the structure and spirit of any church in which these crimes can be tolerated and overlooked. I have heard recently that Pope Francis may be prepared to call for a change to our Catechism to reflect the perceived immoral nature of the death penalty—and even more baffling pronouncements concerning a belief now that life sentences are tantamount to torture. Yet, so far as have heard, the relatively small section addressing sexual abuse (CCC 2389) does not appear to be headed for any similar expansion.

---

     Given the numbers and historical context of this—not to mention a sense that things have grown worse as steps towards liberalization have been more greatly tolerated—I think we as Catholics must demand that the Church’s own published instructions be more closely followed. Below is an excerpt from “On Priesthood and Those with Homosexual Tendencies, Instruction from the Congregation for Catholic Education.”

From the time of the Second Vatican Council until today, various documents of the Magisterium, and especially the Catechism of the Catholic Church, have confirmed the teaching of the Church on homosexuality. The Catechismdistinguishes between homosexual acts and homosexual tendencies.

Regarding acts, it teaches that Sacred Scripture presents them as grave sins. The Tradition has constantly considered them as intrinsically immoral and contrary to the natural law. Consequently, under no circumstance can they be approved.

Deep-seated homosexual tendencies, which are found in a number of men and women, are also objectively disordered and, for those same people, often constitute a trial. Such persons must be accepted with respect and sensitivity. Every sign of unjust discrimination in their regard should be avoided. They are called to fulfill God's will in their lives and to unite to the sacrifice of the Lord's Cross the difficulties they may encounter.8

In the light of such teaching, this dicastery, in accord with the Congregation for Divine Worship and the Discipline of the Sacraments, believes it necessary to state clearly that the Church, while profoundly respecting the persons in question,9 cannot admit to the seminary or to holy orders those who practice homosexuality, present deep-seated homosexual tendencies or support the so-called "gay culture."10 

Such persons, in fact, find themselves in a situation that gravely hinders them from relating correctly to men and women. One must in no way overlook the negative consequences that can derive from the ordination of persons with deep-seated homosexual tendencies…

---

     If I were to endeavor to offer concrete advice going forward it would be to safeguard all vulnerable populations as if our spiritual lives depend upon it, take a one strike, you are out approach to abuse, embrace the cleansing quality of light and transparency in all of these affairs, and take meaningful steps towards reconciliation and forgiveness with those victims the Church has wounded so terribly.  Perhaps some of the wisest commentary concerning this spiritual crisis, however, is found within Archbishop Alexander Sample’s recent pastoral letter to the faithful of the Archdiocese of Portland. In this important letter, Archbishop Sample outlines four recommendations that include: increasing accountability of bishops in concrete and meaningful ways, initiating an outside investigation, bringing investigation to bear not only upon the perpetrators, but also those in authority who knew but failed to act, and ensuring that new reports of concern are never again whitewashed or ignored. These recommendations of accountability, if enacted, would take us far along the road of healing, reconciliation, and justice, because what we need today is unflinching orthodoxy and not false promises.

A Tempered View of SEIU's Purpose

Back in 2011, I honestly didn't see the purpose or need of a union for Oregon State employees like myself.  I wrote about Union Troubles on this blog and put these representation issues out of my brain...temporarily.  I say temporarily because the need for union representation became pretty apparent just a few years later.  There is no reason to discuss the particulars here, but you can read more about it in this Catholic365 article.  What became crystal clear to me is that state agency leadership is prone to make the same errors in judgment (perhaps worse) than private sector managers and administrators.  In trying to stand up for a colleague, I found myself under proverbial fire in my office for years.

While I am fortunate to have an awesome manager now and new leadership in place within the agency, echoes of the earlier troubles certainly remain throughout my work environment. In a sense, there seems a little bit of a disconnect between what conservative Republicans like myself profess to believe about Oregon State leadership and the usual Republican position about unions such as SEIU. That is, we agree that not all state managers and leadership are always making good choices, right? We agree that all too frequently politics and hidden agendas infuse these public workplaces in ways both readily apparent and those of a more subtle nature. What we seem to disagree upon is the need of the front line worker to have someone in his corner to level the playing field. Years ago, I witnessed some truly awful things happening within my workplace. The people in authority had the power of state government behind them, but what did I have? Until I reached out to SEIU for a little assistance, I had very little going my way (except prayer).

Like other issues we face as adults, the issue of union representation isn't necessarily quite as black and white a picture as many paint it to be. The problem, even for Republican state employees like myself, is that we agree that not all agencies are managed and supervised with good judgment and high ethics. That being the case, all state employees really do need the union to help begin to level the playing field. Until we can trust our state agencies to consistently act the way they should, the union remains a necessary evil, if you will, to safeguard our workplace rights. That's why I won't stop paying union dues even after the Supreme Court's Janus Decision. When it comes to the other political issues that unions frequently align themselves with, I continue to respectfully differ with them on those important matters.  It is possible to disagree with many of the union's views outside of the workplace, yet welcome their assistance when those needs arise.  Let's work towards making unions obsolete; until then, though, I will continue to support mine with my time and finances.


Note: I currently serve as a labor representative on my agency's Labor Management Committee.  In the past, I have also briefly served as a steward in order to assist a colleague.

Recreating a Delightful Italian Dessert

One of the many memorable things about last year's visit to  Sperlonga, Italy, situated on the Tyrrhenian Sea, was a delightfully simple, yet elegant ice cream dessert I ordered at Ristorante Scylla.  Today, I decided to recreate this dish.  Unfortunately, it was not quite as simple as I anticipated.  

First, you will need four oranges.  After rinsing well, use a vegetable peeler to remove the orange rind.  Try to avoid getting the white pith as much as possible, as it will unnecessarily sour the candied orange pieces.  It is suggested that you cut the orange peel into smaller pieces than I did.   

The next part in the process requires bringing about four cups of water to a boil, dropping in the orange peel, then lowering the temp to a simmer for fifteen minutes.  After the time is up, slowly stir in about two cups of sugar.  Bring to a boil, then simmer for one hour. You will want to stay around the kitchen for this period, as you will need to stir and monitor the boiling mixture.

Once the mixture boils down sufficiently, remove the candied oranges and place them on a rack to dry.  Strain the orange syrup at this point and save for later.  (This is also a good time to add additional flavorings like lavender.)  This essentially becomes a marmalade syrup.

The next challenge is slicing the ice cream into attractive cubes.  After cutting the ice cream out of its carton, it's time to get to work.  I bought a salad chopping tool for this purpose, but it did not work well.  We also tried a pizza cutter with no luck.  In the end, the best tool was a baker's dough cutter.  

Enjoy the cubed ice cream with candied orange peel and drizzled syrup over the top.  I hope you enjoy it as much as we did!

(If planning to travel to Sperlonga, there are a few practical pieces of advice I'd like to offer that could spare you some trouble and inconvenience   Feel free to contact me for details.)

A Letter to Marylhurst University Employees & Students

I can't believe it's over. Well, truth be known, one's education should never be something that is exactly over--until we are, at least. Last weekend, on June 17th, I received my B.A. with Honors, in English Literature and New Media from Marylhurst University. My first university course was in September of 1987 at Seattle Pacific University, and I finished more than three decades later. The last few years have been particularly challenging, since, in addition to my studies, I have been working full-time for the state and also serving as a busy husband and father. Despite all of the hard work (and injured feet in Europe), it has been a truly rewarding experience. My study abroad to London and Rome was probably the most memorable part of my academic journey, but writing my senior thesis on Harper Lee's Atticus was memorable too--in an entirely different sort of way. The bittersweet part of my passage to graduation is that my loved school is closing.

I've decided to share an open letter to faculty, staff, and my fellow students. This is the same letter that was recently anonymously quoted within a recent Inside Higher Ed article by Doug Lederman. I hope it begins to express how I feel about this loss.


When I heard the sad news on Marylhurst this past week, I felt stunned. Other emotions have come and gone in their respective pageantry over the past few days, and the overwhelming feeling now is one simply of great loss. Yet, I am just a student who briefly felt at home in this special place. My heart goes out to the staff and wonderful faculty—especially the ones who must strive to put on a happy face and continue their important work in the coming stressful months. I am so sorry that this took place. It seems a particularly tragic end when one considers the rich history of more than a century and the associated legacy of learning that Marylhurst has come to represent.

It’s been a long journey. I first attended college classes at Seattle Pacific University in the fall of 1987. When I finally graduate next month, the experience will seem particularly bittersweet now. I was briefly considering pursuing a graduate degree, but that’s almost certainly impossible at this point in my life. The flexibility that Marylhurst offered this twenty-year plus Oregon State employee was critical in my academic success; I don’t think I would have had the energy to make a traditional college work. Marylhurst brought me a great deal. In the end, though, one of the greatest things the school brought me was a relatively simple (yet elusive) item called hope. I fear that Marylhurst’s departure is going to slowly erode viable options for so many like myself, and, sadly, this ultimately means a loss of hope in people who can’t stand to remain in their current occupations for a minute longer than necessary. (Each day, my job feels more like a glorified data entry assembly line, and the antics of some of those in upper management in terms of open, transparent, and ethical promotional processes…leaves credibility too often in a shattered heap along the wayside.)

While I don’t understand all of the complexities of Marylhurst’s decline, I have a suspicion that this was avoidable. Could we have done something? I, for example, helped raise many thousands of dollars for the state’s Charitable Fund Drive in 2007. If I had known of the dire situation…I might have joined with others to try to create some realistic options for MU. Sadly, though, none of us seem to have known the truth before it was too late to likely effect any substantive good out of this situation.

From early morning and late evening classes on this beautiful campus to the amazing study abroad experiences in London and Rome, the rich experiences and fine education I have taken from Marylhurst will infuse my life with a greater depth; they will be forever treasured.

Karl Bjorn Erickson
Monmouth, Oregon

Marylhurst University Graduation

University of Kansas (1989)

Seattle Pacific University Photos (1987-1989)

So, You's Wants to be a Professional Writer?

British Library with Study Abroad Group

I just completed a short video presentation (below) concerning the art of writing, and it occurred to me that it might be nice to have a post directed at writers, or those considering writing professionally.

To that end, I am going to include collected links and resources here for people to explore as they may wish.

 RelatedVideos

(poetry reading)

(London and Rome)

Blog Posts

Writing Quality Fiction

On Plagiarism

What I Learned from Meeting Brian Jacques

Sense of Place

Reflections on the Promotion of The Blood Cries Out

An Interview of Karl Erickson

An Analysis of The Blood Cries Out  

An Office Interview 

Don't Forget the Editor!

Staying in the "Creative Groove"

What Not to Write

Art, Music, and the Church

A Writing Tip or Two

Beginning at the Middle

Published Articles on Writing *

"Art, and the Christian Gospel"

* It looks like some of my favorite articles on writing are no longer available online.  Guess it's time to write some more!

The History of Israel

The Arch of Titus in Rome, photographed by Karl Erickson.

A guest blogger joins us today to share two fascinating timelines of the history of Israel.  More information may be added later...

Israeli History

2000 BC  12 loosely-connected groups of Semitic peoples (now called the 12 tribes of Israel) entered the Land of Canaan

1800-1500 BC Abraham established a Semitic population in the Holy Land, of Semitic peoples called Hebrews or Israelites, who came from Mesopotamia

            Some Hebrews went on to Egypt & were later led back to Canaan by Moses

1000 BC  First king of the Israelites was Saul. His successor David unified the 12 groups into the Kingdom of Israel

957 BC First Temple constructed by Saul (destroyed 586 BC by Babylonians,) 538 BC Second Temple Started, rededicated 165 BC

63 BC  This land fell to the Romans

70 AD  Siege of Jerusalem, Romans destroyed Herod's Temple, as the Temple was now known.

66 AD & 132 AD Jewish revolts against Romans

135 AD Romans forced most Jews to leave, began calling it Palestine, now ruled by Romans & later by the Byzantine (Eastern Roman) Empires

AD 600's Arabs conquered the region, which was now ruled by the Ottoman Turks to 1917

Mid-1800's European & US Jews formed the Zionist Movement to return to their Holy Land, still controlled by Turkish Ottoman empire

11-9-17   British Balfour Declaration gave Britain a mandate to occupy the land, due to the skirmishes between Arabs and arriving Jews.

12-9-1917  British forces expelled Ottoman Turks from Jerusalem

12-11-1917 British General Allenby entered Jerusalem

1919 Paris (Versailles) Peace Conference created League of Nations & awarded Britain the Palestine mandate as part of post-war partitions.

1920   Palestine became a mandated territory of Britain. Periodic Arab riots 1917-1947.

11-29-47 The UN divided Palestine into an Arab state and a Jewish state. Jews were given a thin strip of central coastline, an inland

                 wedge of Galilee, and the barren Negev Desert.

                 The Jews accepted this. The Arabs rejected it, being dissatisfied with less than everything.

5-14-48    The nation of Israel was declared and the British left Palestine.

5-15-48    Egypt, Syria, Lebanon, Iraq & Jordan attacked Israel & their defeat resulted in the Jews expanding their land holdings

11-30-48  Jerusalem hastily carved up during a temporary ceasefire. Jews hoped for a permanent peace treaty, but Arabs didn't accept that.

early 1949  Israel had defeated the Arabs, & controlled half the land planned by the UN for the new Arab state as war spoils & protective borders.

                  The Arab nations signed armistices, but never treaties, refusing to recognize Israel, hoping for victory and all of Palestine.

1949-1953  “The Ingathering of the Exiles” by Israel. Arab Fedayeen terrorists continually cross borders & kill Israeli civilians.

1950       The Knesset passed the Law of Return offering a home to nearly all Jews everywhere

10-29-56  Israel invaded Egypt due to Nassar having seized, nationalized & closed the Suez Canal, and the unrelenting fedayeen attacks.

                 The invasion was intended to re-open the Straits of Tiran @ Sharm el Shek

                 U.S. Threatens to stop all aid if “Israeli aggression” not stopped with return to “armistice lines.”

11-5-56    Suez War. Israel occupied the Gaza Strip and Sinai Peninsula due to the Suez Crisis. British & French control Suez Canal.

                UN set up a peacekeeping force in Gaza and the Sinai.

1964   PLO founded, a confederation of Palestinian Arab groups. Russia arming the Arabs.

5-67     The UN removed its peacekeeping force in Gaza and the Sinai. The Russians armed Nassar with tanks, fighterjets, and bombers.

             Egypt sent large numbers of troops with Russian tanks into the Sinai, closed Straits of Tiran & blocked Israeli port of Eilat, essentially declaring war

6-5-67 Israel launched a preemptive air attack against Egypt, seeing war as imminent and unavoidable.

            Syria and Jordan then attacked Israel. Israel defeated all 3 in the 6-Day War & Jerusalem fell under exclusive Jewish rule

            for the first time in 3000 years. The U.N. Brokered a ceasefire.

           Israel now occupied Jerusalem, The Sinai, the Gaza Strip, Syria's Golon Heights & Jordan's West Bank, land invaded and occupied in 1948

               by Egypt, Syria and Jordan.

           These lines are what some refer to as “The 1967 Line” seized by Israel in defensive wars, east of which some now call occupied territory.

9-1-67   Khartoum Declaration by Arab governments: no recognition, peace, or negotiations with Israel, goal of ethnic cleansing

1969    Yasser Arafat president of the PLO for 35 years until 2004, ruining the Palestinians' chances of a homeland.

1970     Nassar's War of Attrition against Israeli civilians, border fighting along Suez Canal.

9-5-72   Eleven Israeli athletes murdered at Olympic Games in the Munich Massacre

3-73    I visit Israel 3-4-73 to 3-26-73 from the Sinai Desert in the south to a Kibbutz (Moshav) 1 hour by bus and 1 hours' walk north of Tiberias.

10-6-73    The Yom Kippur War launched by Egypt & Syria in a failed attempt to take back the Sinai

10-24-73   Cease-fire along the Suez Canal.

12-21-73   Geneva Conference to disengage forces toward a peace path.

1975 Israel withdrew from about 1/3 of the Sinai.

7-4-76    Entebbe hostage rescue, 100 people rescued Entebbe Airport, Uganda by Israeli commandos

1977      Egypt's Anwar Sadat visited Israel and spoke to Knesset.

1978 Israel invaded southern Lebanon to stop PLO attacks coming from there.

9-17-78  Camp David Accords, Anwar el Sadat, Menachem Begin, Jimmy Carter.

1979      Peace treaty signed between Israel and Egypt (condemned by the UN as they weren't included), effective January 1980

              Israel still technically at war with its other Arab neighbors.

              Israel withdraws from the second third of the Sinai.

6-7-81   Destruction of Iraqi nuclear reactor by Israeli jets

10-6-81  Anwar Sadat murdered by an Egyptian Islamic Jihadist because he'd gone to Israel and brokered peace.

4-82       Israel withdraws from the final piece of the Sinai, leaves it to Egypt

1982      Israel invaded south Lebanon again, to try to stop PLO attacks from there

1985      Israel withdrew its forces from Lebanon, except for a small security zone along the Lebanon border.

12-27-85   Palestinian guerillas kill 19 people in Rome and Vienna airports.

12-9-87 to 1991 1^st Intifada uprising in Gaza Strip and West Bank

8-2-90    U.S. First Gulf War began, Saddam Hussein scud missiles attack Israel.

1991       Madrid Conference.

1993       Oslo Accords, Rabin and Arafat. Without the West Bank Israel (60 miles wide) would be only about 20 miles wide at its center

9-93       An agreement signed by Israel & PLO recognizing each other & for the start of self-government plan for Gaza Strip & West Bank

10-26-94 Israel-Jordan Peace Treaty

11-4-95  Yitzhak Rabin murdered at celebration of Oslo Accords by Zionist Israeli because of his attempts to make peace.

7-11-2000  Camp David 2000 Summit, Arafat rejects Israeli land give-away offers which had included most occupied Arab lands

9-2000 to 2005 2^nd Intifada following Arafat's refusal of land offer.

7-12-2006  Lebanon War, Israel invades southern Lebanon for 34 days to stop Hezbollah raids & missile attacks.

6-10-07     Battle of Gaza, Hamas militants defeat Fatah Palestinians & seize control of the Gaza Strip.

12-6-17     Donald Trump recognized Jerusalem as the capital of Israel, some call for 3^rd Intifada

12-13-17    Organization Of Islamic Cooperation, Muslim group at summit meeting in Istanbul, declare East Jerusalem the Palistinian capital

5-15-2018   Israel has been continuously attacked and at war for 70 years.