NPA

Showing 337–352 of 387 results

  • 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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  • News For Nonprofits – Excise tax to follow madoff ponzi scheme?

    August / September 2009
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 433

    Abstract: This issue’s items: whether excise taxes will apply to private foundations and their board members who placed up to 100% of their portfolio assets with Bernard Madoff; when a charity’s products for sale may or may not be subject to unrelated business income tax (UBIT); and why nonprofits should think twice about trying to save money by treating people as independent contractors rather than as employees.

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  • Fight the good fight – 7 strategies for struggling nonprofits

    August / September 2009
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 777

    Abstract: In this economy, nonprofits have already taken many steps to cut costs. Wage freezes, staff cuts, eliminating out-of-town travel and many other money-saving measures are now the norm. But there are other actions that can help ensure the organization stays afloat. Seven are discussed, including relying more heavily on board members and reviewing the nonprofit’s investment portfolio to find assets that aren’t generating operating income.

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  • How to account for losses on endowment investments

    August / September 2009
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 801

    Abstract: In today’s market, a nonprofit is likely to be recording losses on their investments instead of gains. For their unrestricted investments, the organization records those losses — both unrealized and realized — in an unrestricted fund. But, for permanently and temporarily restricted endowment fund investments, it’s more complex. This article discusses the basics of accounting for losses and offers a scenario. A sidebar defines particular types of endowments.

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  • Strategic and financial planning – Borrowing from business

    August / September 2009
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 592

    Abstract: While stories of corporate fraud and mismanagement seem to dominate the news, there are still lessons nonprofits can learn from for-profit business to help ensure a strong future. Specifically, just as for-profit business boards and owners do, nonprofit boards should develop not only an overall strategic plan addressing the organization’s mission and future initiatives, but a strategic financial plan that expresses financial goals and provides a methodology for monitoring progress. This article offers tips from business that will help nonprofits create effective strategic and financial plans.

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  • News for nonprofits – Noncash contributions: know your reporting obligations

    June / July 2009
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 553

    Abstract: This issue highlights reporting requirements for noncash contributions; new IRS initiatives involving charitable spending, nonprofit governance, noncash contributions and student loan organizations; and an announcement that there are now 1.8 million tax-exempt organizations in the U.S.

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  • Form 990: Schedule G changes tracking of fundraising, gaming

    June / July 2009
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 407

    Abstract: With new Form 990 tax requirements taking effect May 15, nonprofits will have to pay greater attention to how they track information for their tax returns. One new schedule will apply to many: Schedule G, “Supplemental Information Regarding Fundraising or Gaming Activities.” This short article explains what a nonprofit needs to do if it earns revenue of $15,000 or more from fundraising activities or events or from gaming activities.

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  • All eyes on governance

    June / July 2009
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 891

    Abstract: More and more, “governance” crops up in discussions about the nonprofit sector. But this is a new challenge for many board members, who may be more adept at fundraising than they are at such governance issues as determining compensation levels, gift acceptance policies, or procedures for tracking the use of grants. Specific recommendations for improving governance are described, while a sidebar offers four categories of principles to provide the backbone for a board’s policies.

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  • Improve cash management to control budget deficits

    June / July 2009
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 977

    Abstract: In an economic downturn, when most nonprofits simultaneously face revenue losses and the growing needs of their constituencies, it would be wonderful to find a simple and painless way to improve cash flow. There’s no easy solution to the cash crunch, but this article offers tips on cutting expenses, getting more cash from traditional avenues, and using cash reserves — or the investments your board has designated for future use — to support your operations. A sidebar offers an example of a simple cash flow forecasting model.

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