NPA

Showing 33–48 of 327 results

  • News for Nonprofits

    February / March 2020
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 442

    Abstract: This issue’s “News for Nonprofits” reports on legislative actions involving donor disclosures, hackathons that benefit charities, and gender gap trends among nonprofits.

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  • How you should respond after an outside audit

    February / March 2020
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 581

    Abstract: Regular outside financial audits are among the most effective tools for revealing financial risks in a timely manner. Failing to act on issues identified in an audit isn’t only a waste of money. It also may threaten your organization’s long-term viability. This article explores what happens after the auditors’ work is complete and how the audit committee, management and the executive director fit into the picture.

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  • CFOs deliver financial know-how – But does your nonprofit really need one?

    February / March 2020
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 669

    Abstract: Nonprofit leaders may think that hiring a chief financial officer to help “run the show” can boost financial performance. But there’s a lot to consider before taking that step. This article defines the role of the CFO, considers hiring-decision factors, and discusses the search for finding the right candidate.

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  • Corporate sponsorships: Tax-free gift or taxable income?

    February / March 2020
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 815

    Abstract: Done right, corporate sponsorships can pay off for both the nonprofits that receive funding and the sponsors that receive valuable branding opportunities. Done wrong, though, an organization could end up on the hook for UBIT. This article discusses how to navigate the nuances before wading in, including identifying qualified sponsorship payments and differentiating between advertising and acknowledgments. A sidebar sums up a recent U.S. Tax Court case involving a not-for-profit that lost its exempt status over sponsorship.

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  • News for Nonprofits

    Year End 2019
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 433

    Abstract: This issue’s “News for Nonprofits” spotlights uneven distribution of nonprofits in the nation, a study examining women donors, disaster-related giving trends, and a charitable deduction drop.

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  • Returnships might fill your talent gap

    Year End 2019
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 558

    Abstract: In today’s tight job market, employers must innovate when it comes to filling their positions. Returnship programs can provide welcome and valuable relief for nonprofits facing hiring challenges. This article explains how returnships work, and the benefits and risks they offer.

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  • Gifts to donor-advised funds continue to bloom – Fully understand these popular gifts before acceptance

    Year End 2019
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 741

    Abstract: DAFs are flourishing, at a rate not observed before by fund followers. A recent report notes that, for the eighth consecutive year, there was growth in all key metrics: the number of individual donor-advised funds, total grant dollars from them, total contributions to them and total charitable assets in them. This article explains these funds and their sponsoring organizations, gauging the role of sponsors, and how to attract this type of gift.

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  • Program service or supporting activity? Get your expense allocation right

    Year End 2019
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 820

    Abstract: The push for more transparency from nonprofits has placed a greater emphasis on how an organization’s expenses break down — in other words, how it uses its resources. In 2016, the FASB released a new rule that reflects this priority. While the rule has been in effect for almost two years, some nonprofits still struggle with properly allocating their costs. This article explains the FASB’s requirements and common reporting problems such as the mishandling of joint costs and overallocating to the management and funds category. Permissible allocation methods also are discussed. A sidebar highlights the FASB’s definitions of program services and supporting activities.

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  • News for Nonprofits – Congress mandates electronic filing

    October / November 2019
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 439

    Abstract: This issue’s “News for Nonprofits” reports on a new law that requires nonprofits to file their annual tax returns and unrelated business income tax returns electronically. It also highlights how rural areas are often overlooked as potential Opportunity Zones, how the nation’s Public Service Loan Forgiveness Program doesn’t seem to be living up to its name, and how a new smartphone app is “Uber-izing” food donations.

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  • Sharpening your organization’s accounting function

    October / November 2019
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 588

    Abstract: Nonprofits may be exempt from income tax, but financial and accounting responsibilities still abound: There are budgets to project and results to monitor. There are financial statements to prepare and payroll taxes to collect. And these are only some of the responsibilities that fall under the accounting umbrella. This article questions whether these tasks, and others, are being handled efficiently at nonprofits and offers solutions to improve the accounting function.

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  • Employee or independent contractor? Consider these factors

    October / November 2019
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 634

    Abstract: For-profit companies aren’t the only organizations that struggle with whether their workers should be treated as employees or independent contractors. Nonprofits also can harbor uncertainties about whether workers are employees for whom they must withhold and pay Social Security, Medicare and unemployment taxes. This article explains key considerations regarding the independent contractor vs. employee question. And it discusses how the IRS and the courts evaluate three basic factors that establish the employer’s degree of control over a worker.

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  • Compliance counts – IRS issues guidance for excise tax on executive compensation

    October / November 2019
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 847

    Abstract: The passage of the TCJA in late 2017 brought several unwelcome developments for nonprofits, including a new excise tax on certain executive compensation. To answer the many questions about the tax, the IRS has issued interim guidance that is largely unfavorable for organizations with highly paid executives or so-called “excess parachute payments.” This article walks the readers through the guidance in Notice 2019-09 in regard to making decisions about executive compensation, severance payments and settlements. A sidebar discusses who may be considered a “covered employee” for these purposes.

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  • News for Nonprofits – Netflix changes the landscape for donor retention

    August / September 2019
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 425

    Abstract: This issue’s “News for Nonprofits” highlights donor retention lessons that can be learned from Netflix’s customer retention success and how higher-education fundraisers are fearing U.S. congressional and donor ramifications from the highly publicized college admissions scandal. It also spotlights how the New Markets Tax Credit program is becoming popular among some nonprofits trying to secure funding for projects in economically distressed areas.

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  • Are you holding a raffle? This ticket to revenue carries compliance concerns

    August / September 2019
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 608

    Abstract: Raffles are tried-and-true fundraising vehicles. But organizations need to put on their “compliance hats” when holding this activity. This article describes the tax concerns about the unrelated business income that can be produced by a raffle.

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  • Strategic planning: A better “real-time” approach

    August / September 2019
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 701

    Abstract: Some organizations have adopted a more fluid and ongoing approach to traditional strategic planning. “Real-Time Strategic Planning” (RTSP) can help not-for-profits quickly and efficiently identify, understand and act on challenges and opportunities to advance their missions. This article explains RTSP and lays out the building blocks of strategy formation using the process.

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  • Financial statements – How to report programmatic investing

    August / September 2019
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 831

    Abstract: Rather than making cash grants, some nonprofits are increasingly using financial instruments known as programmatic investments to pursue their missions. An organization, for example, might extend loans to low-income constituents to help them acquire an education or home. This article discusses how the nonprofit should report these investments. A sidebar explains the IRS rules on programmatic investments for private foundations.

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