NPA

Showing 273–288 of 331 results

  • News for Nonprofits – HOW CAN YOU FIND NEW STAFF?

    April / May 2010
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 474

    Abstract: This issue’s “News for Nonprofits” looks at Web sites that are useful for recruiting personnel; a survey addressing donor contribution trends; and new, lower IRS mileage rates for employees who use their vehicles for work.

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  • Goodbye SAS 112, hello SAS 115 – Don’t over-rely on your auditors for financial statement prep

    April / May 2010
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 987

    Abstract: Applying AICPA Statement on Auditing Standards No. 115, Communicating Internal Control Related Matters Identified in an Audit (SAS 115), will be required during the next fiscal year audit (for periods ending on or after Dec. 15, 2009). This new standard supersedes SAS 112 of the same title. As with SAS 112, understanding what constitutes “control deficiencies,” “significant deficiencies” and “material weaknesses” is key to applying the standard. This article shows how to spot control deficiencies, determine their severity, and book adjustments for them. A sidebar explains what constitutes a material adjustment.

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  • Get in shape – How to form — or improve — an audit committee

    April / May 2010
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 648

    Abstract: Some states require not-for-profits with a certain level of annual revenue to have an audit committee in place. Others strongly encourage it. But, even without regulatory prodding, forming an audit committee allows nonprofits an opportunity to get financial experts involved who have knowledge of the audit process. But it’s important to adopt best practices, and make sure that participants are independent and have the right financial backgrounds.

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  • Outsourcing bookkeeping

    April / May 2010
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 497

    Abstract: The economic downturn has many nonprofits strapped for cash and outsourcing routine functions to cut costs. Bookkeeping is one of them. And while outsourcing this task has many benefits — such as saving time, labor and resources — it also has a few drawbacks. But setting clear expectations and strong lines of communication from the start can usually ward off potential problems.

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  • News for Nonprofits – NEW M&A ACCOUNTING STANDARD KICKS IN

    February / March 2010
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 433

    Abstract: This issue’s “News for Nonprofits” looks at Statement of Financial Accounting Standards (SFAS) No. 164, Not-for-Profit Entities: Mergers and Acquisitions, which offers guidance on merger and acquisition accounting and disclosures specifically for nonprofits, while also addressing the treatment of goodwill. Also mentioned in this issue are two surveys detailing executive compensation at not-for-profit organizations.

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  • Board-staff harmony

    February / March 2010
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 301

    Abstract: Two planes flying in the same airspace need instruction from the tower to make sure they don’t collide. Likewise, a nonprofit needs to give direction to its board (and staff) — about “who does what” — to ensure that both reach their goals without distress. This can be especially important in a small organization. To avoid a collision, it’s important to make sure that board members receive a thorough orientation, work through the executive director when making requests of employees, and interact regularly with staff.

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  • Being “accountable” – Certain expense reimbursements not taxable in accountable plans

    February / March 2010
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 713

    Abstract: Certain expense reimbursements and allowances aren’t viewed by the IRS as taxable income to the employee if they’re made under an accountable plan. In turn, if these amounts aren’t taxable income to the employee, they’re not subject to the employer portion of FICA taxes either. But there are four requirements for this type of plan: The expenses must have a business connection; they must be reasonable; there must be reasonable accounting for the expenses; and all excess reimbursements must be repaid in a reasonable time.

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  • Getting financing in today’s economy

    February / March 2010
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 1103

    Abstract: Nonprofit organizations, large and small, often consider borrowing money only as a last resort. But there are certain times when going to the bank is the right answer. This article discusses the steps necessary to prepare a loan application, and discusses the different kinds of loans available (line of credit, term loan, and tax-exempt bond) and the circumstances in which each may be most appropriate. A sidebar lists three bond options made available under the American Recovery and Reinvestment Act of 2009 that allows nonprofits to access more attractive and cost-beneficial tax-exempt financing through 2010.

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  • News for nonprofits – Family foundations to fill funding gap?

    Year End 2009
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 432

    Abstract: This month’s “News for Nonprofits” looks at how family foundations can help make up for recent decreases in donations, and why a nonprofit that has authority over — or is the signer on — a bank or financial account in a foreign country at any time during the calendar year will likely need to file a Foreign Bank and Financial Accounts (FBAR) report.

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  • Reasons mount for a conflict-of-interest policy

    Year End 2009
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 483

    Abstract: Questions on the new Form 990 are the latest reasons to have a conflict-of-interest policy in place. The new form, now in use for 2008 returns, directly asks if a tax-exempt nonprofit has a written conflict-of-interest policy. The IRS doesn’t require charities to adopt such a policy (or other policies). But lacking one could prompt the agency to take a closer look at an organization’s tax returns. Having a conflict-of-interest policy also is important for obtaining tax-exempt status. This article looks at specific issues a policy should address, while a short sidebar discusses the importance of putting it in writing.

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  • Navigating trouble spots on revised Form 990

    Year End 2009
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 617

    Abstract: Many nonprofits, having filed extensions for more time to prepare the revised Form 990 for 2008, are now wrestling with some of the form’s questions. The form asks whether a nonprofit has certain written policies relating to organization governance, such as conflict-of-interest and whistleblower policies, and about the independence of board members. (The form’s instructions are exact about the three-part test to be used to determine whether a board member is independent.) It will also be necessary to answer questions pertaining to controlled entities and to related organizations. This article shows where to find answers to some questions that nonprofits might have.

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  • Put your best foot forward – Giving donors and funders the financial information they need

    Year End 2009
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 868

    Abstract: Donors and grant-making organizations are becoming increasingly sophisticated in their scrutiny of potential donees. They’re particularly interested in benchmarking ratios involving program spending, fundraising efficiency and management and general expenses. Some may perform a trend analysis of revenues and expenses, or examine the accumulation of unrestricted net assets. In today’s highly competitive charitable giving climate, it’s critical that a nonprofit put its best foot forward and provide potential donors as much useful information as possible.

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  • News for nonprofits – Politcal activity

    October / November 2009
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 413

    Abstract: Items in this issue address the danger of charities indulging in political activity; an extended deadline for putting in place a written plan to satisfy IRS regulations for a 403(b) plan; and how many smaller nonprofits might lose their tax-exempt status if they don’t file a Form 990-N.

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  • Set your sights on planned giving

    October / November 2009
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 662

    Abstract: In this down economy, smart charities are focusing their efforts to bring in major gifts from their wealthiest donors. That’s because these donors have long planned to leave part of their estate to a favorite organization, and most will follow through on their intentions. There are three planned giving arrangements that are especially popular, and board members and other staff members should be able to discuss their characteristics with prospective donors. To assist them, there are software products that do everything from creating elaborate marketing presentations and illustrating gift scenarios to crunching numbers and generating contracts.

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  • Doing the right thing – Avoid excess benefit transactions

    October / November 2009
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 762

    Abstract: One way to lose tax-exempt status is to ignore the private benefit and private inurement — also known as excess benefit — provisions of the Internal Revenue Code. These rules prohibit an individual inside or outside a nonprofit from reaping an excess benefit from a transaction by the organization. Excess benefits can take many forms, such as excessive compensation, favorable sales of assets, below-market property rental and lending money. Being knowledgeable about such transactions involves understanding such concepts as private benefit and private inurement, and knowing board members’ duty of care and the consequences of violations.

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  • Board manuals – A guide to your galaxy

    October / November 2009
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 624

    Abstract: Like an employee handbook, a board manual familiarizes readers with an organization’s policies and procedures, giving them information at their fingertips. A manual can introduce board members to the nonprofit’s reason for being and way of doing things. It can detail who has particular responsibilities, and prepare board members to be effective spokespeople for the nonprofit. This article describes what’s essential to include in a manual, and what is simply desirable.

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