Nonprofit
Showing 737–752 of 869 results
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New L3C structure – Building a bridge between nonprofits and for-profits
Fall 2010
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 694
Abstract: Traditionally, nonprofit and for-profit organizations have operated in very different financial and regulatory spheres. The new low-profit limited liability company (L3C) option could change that. Although this business structure has become law in only a handful of states, it’s available to any organization that wants to pursue a charitable mission and realize a profit. This article explains how L3Cs operate and why they appear to offer promise for social entrepreneurs and nonprofits with clear revenue streams.
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Investment fraud – Your nonprofit may be an unwitting victim
Fall 2010
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 578
Abstract: Victims of investment fraud aren’t only individuals and for-profit companies. Nonprofits — which often operate on trust, rely on the services of volunteers, and receive income from varied sources — are especially vulnerable. This article provides several recent examples of investment fraud and discusses how nonprofits can protect themselves from fraudulent investment advisors and dishonest donors.
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Make the budgeting process easier and more effective
Fall 2010
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 576
Abstract: Several principles can help make the budgeting task less onerous for nonprofits. This article explains the importance of reviewing strategic objectives for the coming year, and ensuring that both the organization’s capital budget and operating budget can support them. And monthly budget reviews can help nonprofits stay abreast of circumstances that may make it difficult to stick to their original budget.
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Rain or shine — operating reserves protect you from the elements
Fall 2010
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 785
Abstract: Maintaining adequate operating reserves is essential to the health of every nonprofit. This article talks about the amount nonprofits should keep in reserve, when tapping reserves is acceptable, and the importance of being able to do so quickly. A sidebar discusses the downside of having too much in reserves.
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News for Nonprofits – Gain tax breaks by hiring before year end
October / November 2010
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 405
Abstract: This issue’s “News for Nonprofits” focuses exclusively on the Hiring Incentives to Restore Employment (HIRE) Act, which creates tax incentives for hiring the unemployed. Tax-exempt organizations are eligible this year for both tax benefits of the act: a payroll tax exemption and a retention credit.
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Board member responsibilities – Power in their hands
October / November 2010
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 600
Abstract: The responsibilities of board members don’t end with the skills they bring to the table. Nonprofit executives need to make sure that these members understand their fiduciary duties, which they are legally required to fulfill. This article discusses the duties of a fiduciary, along with issues involving liability and conflict of interest.
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9 steps to designing a sound investment policy
October / November 2010
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 897
Abstract: Not-for-profits need to develop formal investment policies that reflect their intentions and support of their organizations as they move forward. This article offers some strategies adopted from one university foundation’s investment policy. They include stating one’s constraints, defining volatility and organizational risk, and giving asset allocation special attention. A sidebar offers additional components nonprofits may want to incorporate in their formal investment policies.
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Do you need a hired gun? When professional association management makes sense
October / November 2010
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 602
Abstract: If a nonprofit needs help getting off the ground, or can’t afford to hire more staff to support its growth, an association management company (AMC) and its turnkey infrastructure might be the answer. This article shows how not-for-profits can rely on the AMC for recruitment, employee benefits packages, training and the other time-consuming tasks that normal growth entails. It discusses how to assess one’s needs and to evaluate AMC candidates. A sidebar lists some of the specific types of services that an AMC can provide.
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News for Nonprofits – Tax credit for health insurance coverage
August / September 2010
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 405
Abstract: This issue’s “News for Nonprofits” looks at a new, refundable, health care insurance tax credit that can benefit smaller nonprofits. It discusses one consulting firm’s findings that 33% of donations to charities’ own Web sites failed to go through, and provides tips on lowering unrelated business income tax (UBIT).
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How to approach succession planning
August / September 2010
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 852
Abstract: Some nonprofits delay detailed succession planning, thinking of it as a project they’ll get to “someday.” But that’s a mistake. Early succession planning not only makes for a smoother transfer of responsibility, but might also enable leaders to spot some issues that need to be cleared up before the transition. This article examines three common planning approaches, while a sidebar takes a look at key person insurance.
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Online donation portals are contributor-friendly
August / September 2010
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 595
Abstract: Every charity needs an effective way to receive donations. A Web site may have that capability, but contributors might find it awkward to use. If so, or if the site isn’t set up to handle online donations, charities can consider combining forces with an online donation portal. The giver decides on the amount to give and gives it; the online portal handles almost everything else, including online security. One big advantage of registering with a donation portal is that potential donors will likely discover organizations supporting their favorite causes.
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Different strokes – There’s more than one way to form an alliance
August / September 2010
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 720
Abstract: Not-for-profit organizations often collaborate among themselves to achieve a common goal. But organizations also team up when their objectives differ — not only with other nonprofits, but with for-profit entities, too. A shared day-to-day working environment exists in “coworking” arrangements, as two entities carry out independent activities. They may share not only overhead, but perhaps even ideas. Even sharing employees can be mutually beneficial.
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Newsbits – Small charities get health care insurance tax credit
Summer 2010
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 382
Abstract: This issue’s “Newsbits” discusses how small charities can get the new health insurance tax credit; audit committee trends; and increased scrutiny of employers who misclassify their workers as independent contractors when their job duties are actually those of an employee.
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Codification — one year later
Summer 2010
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 238
Abstract: Nearly a year ago, the Financial Accounting Standards Board (FASB) launched its new system of organizing accounting standards. The change affects the way Generally Accepted Accounting Principles (GAAP) are organized, researched and referenced. This short article offers several points that nonprofits should remember about this codification as they prepare financial statements this year.
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Ratio revelations – What expense data says about your spending habits
Summer 2010
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 1007
Abstract: When a nonprofit spends more of its funding on administering itself than on the programs it offers, it can find itself in trouble with funders, government agencies and watchdog groups. This article discusses where third parties get this information, and shows what nonprofits can do to present themselves accurately and in the best light. To account for expenses correctly, it’s essential to know how to categorize them: A sidebar distinguishes between management and fundraising expenses.
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What will an auditor want to know? Meeting 403(b) plan audit requirements
Summer 2010
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 708
Abstract: IRS and Department of Labor (DOL) rules that kicked in at the start of 2009 require an annual audit of 403(b) retirement plans with 100 or more participants. This article presents questions that auditors are likely to ask in regard to any plan amendments or changes in the plan’s status; reporting and governance; oversight of service providers; and fraud risk factors. A sidebar gives Form 5500 filing deadlines.