I work for a small non-profit 501© 3 organiztion that has a 403(B) plan. I have talked to several people in small non-profit organizations that have SEP plans. Is this something that is possible for us or even recommended? Since contributions are not availble through payroll deductions in a SEP plan, what are the options for a payroll reduction plan as well as an employer contribution.

I hope someone can answer this for me.

To avoid ERISA, a 403(B) plan can be established that does not allow for employer contributions (other than by salary reductions). The same employer might adopt a SEP to permit "employer" contributions. Starting in 2002, both plan types are subject to Code Section 415.