NPA
Showing 65–80 of 387 results
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News for Nonprofits – COVID-19 relief benefits donors
April / May 2021
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 433
Abstract: This issue’s “News for Nonprofits” highlights provisions of the December 2020 COVID-19 relief legislation that could be a boost to donors and the nonprofits they support. The feature also spotlights how the pandemic has changed planned giving trends and hurt volunteerism.
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IRS clarifies royalty exception to UBIT
April / May 2021
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 577
Abstract: Provisions in the TCJA have brought renewed attention to nonprofits’ potential liability for unrelated business income tax (UBIT). Organizations generally are subject to a 21% tax on unrelated income, but exceptions apply — including one for royalties. This article discusses a recent IRS Technical Advice Memorandum that sheds light on factors the tax agency weighs when evaluating whether income constitutes excluded licensing royalties.
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IRS rules – Restructuring in today’s regulatory climate
April / May 2021
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 648
Abstract: Some nonprofits have been forced to restructure their organizations due to the economic challenges of the COVID-19 pandemic. Fortunately, IRS rule changes from a couple of years ago make the restructuring process far easier than it once was. This article zeroes in on what nonprofits considering such a change need to know.
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Working remotely: Don’t neglect internal controls
April / May 2021
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 812
Abstract: The pandemic has forced many nonprofits to change to work-at-home mode for extended periods, and some may remain there even as COVID-19 recedes. This shift in operations offers potential advantages, but it’s critical that organizations institute new, or adapt existing, internal controls to protect their finances and accounting-related data. This article discusses some of the most important areas to survey. A sidebar highlights adapting cybersecurity to homes.
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News for Nonprofits
February / March 2021
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 441
Abstract: This issue’s “News for Nonprofits” spotlights virtual events with lower revenue expectations, what’s known so far about COVID-19 philanthropy and digital trends.
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Are you prepared to accept cryptocurrency gifts?
February / March 2021
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 592
Abstract: Cryptocurrencies have moved closer to the mainstream, even prompting the IRS to add a question to its Form 1040 about transactions with virtual currencies. And nonprofits increasingly hear from donors who wish to make donations using them. This article discusses the key issues a nonprofit must weigh before jumping in.
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Board members: Stay alert for these 4 financial red flags
February / March 2021
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 679
Abstract: Board members are undoubtedly well aware of their nonprofit’s financial problems during the COVID-19 pandemic. But as 2021 unwinds, the board should keep its eyes on potential problem spots, ask questions and direct remedies when needed. This article offers four areas to keep an eye on, including financial statements, budgets, donor concerns and power plays.
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COVID-19 changes the landscape for single-audit compliance
February / March 2021
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 797
Abstract: COVID-19 and its economic impact have left the nonprofit niche financially vulnerable, with corporate and individual donations dropping precipitously for many organizations. Relief funding under the CARES Act has helped some nonprofits remain reasonably stable. But funding also will likely impose new single-audit requirements on recipients already struggling to keep their heads above water. This article explains what nonprofits need to know about the requirements.
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News for Nonprofits – Charity Navigator launches new rating system
Year End 2020
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 440
Abstract: This issue’s “News for Nonprofits” highlights Charity Navigator’s new rating system, survey results that predict how many nonprofits may be forced to close as a result of COVID-19 and a report that shows many ultrawealthy don’t donate.
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Deciding if it’s time for a merger
Year End 2020
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 586
Abstract: As many nonprofits struggle financially as a result of the COVID-19 crisis, some are considering merging with another organization to survive. Nonprofit mergers are nothing new, of course, but they’re not always a good idea. This article discusses some of the factors an organization should weigh when evaluating merger opportunities.
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Financial management – Are you using relevant ratios in these uncertain times?
Year End 2020
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 686
Abstract: Ratios grab information from your financial statements that can be presented as easy-to-process snapshots of an organization’s financial health, an effective tool in the COVID-19–related economic crisis. This article presents some ratios that can be useful in calculating a nonprofit’s financial stability.
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IRS issues proposed regs on UBTI “silo” rules
Year End 2020
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 829
Abstract: Ever since the TCJA changed the rules about UBTI, nonprofits have had questions about just how those rules apply. Now there are proposed IRS regulations that nonprofits with more than one unrelated trade or business can rely on until final regulations are published. This article highlights the regs’ critical components, including elements that have changed from earlier drafts. A sidebar explains how the newly proposed regulations allow an organization’s various investment activities to be treated as one separate unrelated business.
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News for Nonprofits – Majority of charities worldwide report donation decline
October / November 2020
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 421
Abstract: This issue’s “News for Nonprofits” highlights the worldwide decline of charitable donations due to COVID-19, the increased incentive for nonprofit employees to unionize, and proposed legislation that would expand the charitable-giving deduction.
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Should you buy or lease your headquarters?
October / November 2020
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 630
Abstract: Current economic challenges are leading many nonprofits to take a close look at their expenses. Their facilities costs may be overlooked during a cost-cutting process because they seem unavoidable. But the choice between renting and buying property to house the organization can have substantial cost implications. This article evaluates the pros and cons of each option.
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Board of directors – Teach them well: Financial literacy is key
October / November 2020
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 611
Abstract: Not every board member arrives at a nonprofit organization with a financial background. This article offers some suggestions for relaying vital financial information that board members need to know to make sound decisions. It discusses the balance sheet and income statements and tells a story through ratios.
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COVID-19 forces a focus on operating costs
October / November 2020
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 812
Abstract: The COVID-19 pandemic and resulting recession have put many nonprofits in an unprecedented predicament. Revenues have dropped sharply as organizations struggle to continue their missions in a dramatically different environment. And they face mounting unexpected costs as they try to protect the health and safety of their employees, clients and volunteers while doing so. It’s almost inevitable that most nonprofits must cut their operating costs — but where to begin? This article focuses on four key targets: staffing, capital projects, vendor arrangements and marketing. A sidebar spotlights the consequences of staff reductions on employers that pay unemployment benefits on a case-by-case basis.