Nonprofit Observer
Showing 65–80 of 242 results
-
FASB simplifies merger accounting for nonprofits
Fall 2019
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 755
Abstract: The FASB recently issued guidance that should ease the financial reporting burden on nonprofits that enter “business combinations,” such as mergers and acquisitions. This article discusses some of the key provisions of ASU No. 2019-06. Opting for permissible accounting alternatives also is discussed.
-
Keep these 5 points in mind when raising funds
Fall 2019
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 699
Abstract: In today’s post–Tax Cuts and Jobs Act environment, certain fundraising techniques work best. This article highlights microdonations, donor-advised funds and donation “bunching,” among other approaches.
-
Mandatory tax e-filings are right around the corner
Fall 2019
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 276
Abstract: Under the newly enacted Taxpayer First Act, all nonprofits will soon need to file their returns electronically. Depending on the size of your organization, the requirement could take effect as soon as next year. This short article highlights the act’s requirements.
-
Multiple income streams: The key to sustainability
Fall 2019
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 832
Abstract: When the so-called Great Recession hit the nation over a decade ago, many nonprofits found themselves struggling to stay afloat financially. Not all of them survived. It’s only a matter of time until the country enters another recessionary period, so now’s the time to ensure that organizational revenue streams are sufficiently diverse. This article offers strategies for varying revenue sources; a road map for diversification is presented. A sidebar discusses “big guy” donors and how the meaning of “major donor” varies by organization.
-
Philanthrokids – The next generation of donors is here
Summer 2019
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 442
Abstract: Nonprofits should start thinking about the next crop of donors — those in Generation Z. Born after 1996, Gen Z already is making its presence felt in the nonprofit world. This article discusses the giving patterns of these young adults and effective ways to reach, and retain, them.
-
New overtime rules could inflate payroll expenses
Summer 2019
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 606
Abstract: A proposed rule, recently issued by the U.S. Department of Labor, would update the overtime exemptions for so-called white-collar workers under the Fair Labor Standards Act. If finalized, the new rule could lead to higher compensation and payroll tax expenses for employers, including nonprofits. This article describes current regulations governing overtime and the proposed changes to them. It also spotlights some strategies that can be used to reduce overtime expenses.
-
Attesting to your nonprofit’s ability to survive
Summer 2019
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 683
Abstract: Accounting Standards Codification (ASC) 205-40 requires management to perform a going-concern evaluation each time annual or interim financial statements are issued. This article explains key components of the accounting standard.
-
IRS guidance: Publishing relationship didn’t produce UBTI
Summer 2019
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 808
Abstract: Nonprofits often don’t realize that the terms of their relationship with an outside publisher for their membership magazine or journal can put them at risk for UBTI. This article explains how such an alliance can trigger the tax by creating an agency relationship and how organizations might avoid this liability, based on IRS guidance. A sidebar explains that merely titling an agreement as a “Royalties and Licensing Agreement” won’t offer a tax advantage if the agreement is actually an agency relationship.
-
IRS offers nonprofits new transportation benefits guidance
Spring 2019
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 500
Abstract: Effective January 1, 2018, nonprofit employers became subject to tax on transportation fringe benefits provided to employees. This article summarizes recently released IRS guidance on the topic. The article points out that many organizations will be required to make tax calculations using methodologies that aren’t fully defined.
-
Best practices for effective board meeting minutes
Spring 2019
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 627
Abstract: Meeting minutes may seem like the least important aspect of your nonprofit’s board meetings, but they’re critical to protecting your organization and demonstrating your directors’ proper execution of fiduciary duty. This article provides tips on preparing clear and comprehensive minutes. A sidebar talks about documenting closed-door executive sessions.
-
Should your nonprofit join the shared space revolution?
Spring 2019
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 520
Abstract: Sharing space with other organizations is a major trend in the nonprofit sector. As this article explains, even established charities can enjoy lower costs, greater flexibility and new opportunities to collaborate. However, not all nonprofits can successfully share space. The article provides a couple of examples of these.
-
Take cybercrime seriously – Your donors’ identities depend on it
Spring 2019
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 829
Abstract: Financial transactions increasingly are being conducted online — and that includes charitable donations. For nonprofits without the appropriate IT infrastructure and security policies, this means greater cybercrime risk. This article discusses several hacking schemes and how nonprofits can protect against them, even with a limited budget. A sidebar urges organizations to make a cyberattack disaster plan, in the event they’re hacked.
-
5 ways to gather more feedback from the people you serve
Winter 2019
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 390
Abstract: This short article provides five tips to help nonprofits gather more, and more meaningful, feedback from their clients. Suggestions include “take full advantage of social media,” “don’t neglect the off-liners” and “show your appreciation.”
-
The treasurer may be your board’s most valuable asset
Winter 2019
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 574
Abstract: Depending on the nonprofit’s bylaws, a treasurer might be responsible for anything from managing cash flow to acting as a liaison to outside auditors to crafting investment policies. This article outlines the various financial management and reporting roles of nonprofit treasurers. It also lists skills and personal traits shared by effective treasurers.
-
No excuses! Fraud prevention is easier than you may think
Winter 2019
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 839
Abstract: Defrauded nonprofits suffer a median loss of approximately $75,000 — an amount few can afford to lose. Fortunately, most fraud prevention measures are easy and inexpensive to implement. This article explains how nonprofits can foster an ethical culture, implement internal controls and generally discourage occupational theft. A sidebar lists fraud schemes that commonly affect nonprofits.
-
How to attract donor-advised fund gifts
Winter 2019
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 701
Abstract: Donor-advised funds (DAFs) have exploded in popularity in the past decade for good reason. They enable donors to contribute unlimited assets for an immediate tax deduction up to 60% of their adjusted gross income. This article suggests how nonprofits can attract the attention — and funds — of DAF donors and sponsors, and it warns against a couple of pitfalls.