Nonprofit Observer

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Showing 1–16 of 210 results

  • News for Nonprofits – Candid shares key nonprofit data for 2021

    Fall 2021
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 452

    Abstract: The latest “News for Nonprofits” highlights key nonprofit data for 2021 from the information services organization Candid, why the gender pay gap is greater with negotiations, and speculation about nonprofit fundraising possibilities nonfungible tokens.

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  • Employee retention credit – Get the credit you deserve

    Fall 2021
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 748

    Abstract: In response to the financial impact of the COVID-19 pandemic, the CARES Act established the employee retention credit (ERC) to encourage employers — including nonprofits — to keep employees on the payroll. The credit has been expanded and increased for 2021, but it’s also not too late for eligible employers to amend their 2020 employment tax returns to take advantage of the break. This article reviews the status of the ERC under the CARES Act, the Consolidated Appropriations Act and the American Rescue Plan Act.

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  • Don’t roll the dice – Rules for charitable gaming activities

    Fall 2021
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 614

    Abstract: Gaming can seem like an appealing and low-cost option for boosting nonprofit revenues. But bingo, poker tournaments, raffles and the like are subject to some strict tax rules and local laws where noncompliance could lead to penalties and even personal liability for board members. This article discusses what nonprofits need to know about unrelated business income, excise taxes, and reporting and withholding requirements.

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  • 5 critical issues for your nonprofit’s finance committee

    Fall 2021
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 848

    Abstract: The role of a nonprofit’s finance committee is probably more important now than at any time since the 2008 financial crisis and ensuing Great Recession. This article reviews some of the areas finance committees should focus on, including cash flow, government relief programs, unrelated business income, budgets and fraud threats. A sidebar discusses financial statement compliance.

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  • News for Nonprofits – GoFundMe Charity to shut down

    Summer 2021
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 414

    Abstract: This issue’s “News for Nonprofits” highlights the closing of the fundraising-dedicated website GoFundMe Charity, a survey on nonprofit employee views about cost-cutting and other pandemic-era changes, and the recent surge in DAF contributions.

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  • 5 ways to keep remote workers connected

    Summer 2021
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 560

    Abstract: With many nonprofit employees continuing to work at home, engagement and morale can suffer. But more than a year into the pandemic, some best practices have emerged for combating feelings of isolation and disconnection that undermine productivity. This article presents five of them.

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  • Time to replenish – Are your operating reserves at a good level?

    Summer 2021
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 672

    Abstract: Operating reserves — generally, unrestricted assets you can easily tap — are often called “rainy day funds.” But stable reserves are critical for far more pressing reasons than the metaphorical rainy day. Many nonprofits have drawn on their operating reserves since the spring of 2020 to cope with the economic backlash of the COVID-19 crisis. This article discusses why reserves are critical, why target sizes vary and how to estimate a target amount.

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  • Building blocks for effective board membership

    Summer 2021
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 822

    Abstract: The pandemic and ensuing economic downturn have put many nonprofits on shaky ground. In crises such as these, solid board leadership is more essential than ever — critical decisions affecting an organization’s long-term survival must be made. This article explains board member duties as fiduciaries, or trustees, of their organizations. The formal responsibilities of care, loyalty and obedience are explained. A sidebar spotlights the important role of board member training.

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  • News for Nonprofits – COVID-19 relief benefits donors

    Spring 2021
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 433

    Abstract: This issue’s “News for Nonprofits” highlights provisions of the December 2020 COVID-19 relief legislation that could be a boost to donors and the nonprofits they support. The feature also spotlights how the pandemic has changed planned giving trends and hurt volunteerism.

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  • IRS clarifies royalty exception to UBIT

    Spring 2021
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 577

    Abstract: Provisions in the TCJA have brought renewed attention to nonprofits’ potential liability for unrelated business income tax (UBIT). Organizations generally are subject to a 21% tax on unrelated income, but exceptions apply — including one for royalties. This article discusses a recent IRS Technical Advice Memorandum that sheds light on factors the tax agency weighs when evaluating whether income constitutes excluded licensing royalties.

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  • IRS rules – Restructuring in today’s regulatory climate

    Spring 2021
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 648

    Abstract: Some nonprofits have been forced to restructure their organizations due to the economic challenges of the COVID-19 pandemic. Fortunately, IRS rule changes from a couple of years ago make the restructuring process far easier than it once was. This article zeroes in on what nonprofits considering such a change need to know.

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  • Working remotely: Don’t neglect internal controls

    Spring 2021
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 812

    Abstract: The pandemic has forced many nonprofits to change to work-at-home mode for extended periods, and some may remain there even as COVID-19 recedes. This shift in operations offers potential advantages, but it’s critical that organizations institute new, or adapt existing, internal controls to protect their finances and accounting-related data. This article discusses some of the most important areas to survey. A sidebar highlights adapting cybersecurity to homes.

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  • Accounting for program services and the activities that support them

    Winter 2021
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 727

    Abstract: Donors and funders want to know how nonprofits use their financial resources — maybe even more than ever during this difficult time. Rules issued by the Financial Accounting Standards Board (FASB) can help them break down spending. This article reviews the key rules affecting expense allocation.

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  • Help staffers with tax-free disaster relief payments

    Winter 2021
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 432

    Abstract: With the COVID-19 crisis pushing people across the country into financial hardship, it’s natural that some nonprofits want to extend a helping hand to staff members. The good news is that the federal tax code provides a way to make tax-free direct payments to employees in need. This article explains the type of events that are “qualified disasters.” It also explains how certain disbursements to employees are generally excluded from the recipients’ gross income for federal tax purposes, and points out that employers don’t need to report them on W-2 forms.

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  • How will the IRS’s regs on donations for “consideration” affect you?

    Winter 2021
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 544

    Abstract: The IRS has issued its final regulations on the tax treatment of transfers made to charitable entities in return for “consideration.” Among other things, the rules tackle a recent tax strategy for avoiding the limit on state and local tax deductions imposed by the TCJA. This article discusses various parts of the regulations, including programs from state and local government that provide tax credits in return for certain donations. It also addresses the IRS’s clarification of the rule that limits deductions for quid pro quo contributions.

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  • Artificial intelligence moves to the nonprofit forefront

    Winter 2021
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 784

    Abstract: AI has made an impact on a wide range of industries, including the nonprofit sector. Although some organizations might find this evolving technology daunting and cost-prohibitive, AI tools can help nonprofits of all sizes cut costs by streamlining operations. They might even be able to leverage AI to better achieve mission-critical objectives. This article defines AI and discusses how it can be used to benefit operations and more. A sidebar gives real-life examples of how AI has helped nonprofits meet their missions.

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