NPA
Showing 97–112 of 387 results
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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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News for Nonprofits – Transparency drives higher contributions
June / July 2019
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 429
Abstract: This issue’s “News for Nonprofits” reports on study findings that suggest that transparency results in more contributions, and looks at a pilot program aimed at bringing donors and investors together to fund not-for-profits. Also covered are surprising study findings on board diversity among nonprofits and Facebook’s fundraising effectiveness.
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Proper preparation can cut your audit costs
June / July 2019
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 651
Abstract: Outside financial audits may seem like an extravagance to nonprofits working to contain costs and focus on their mission. But undergoing regular audits allows organizations to identify risks early and act quickly to prevent problems. Independent audits also provide valuable reassurance to donors and other stakeholders that your ship is on course. This article offers some suggestions on how to prepare for an audit properly, which, in turn, can cut costs.
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Is your religious congregation meeting its financial responsibilities?
June / July 2019
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 691
Abstract: Churches, synagogues, mosques and other religious congregations are subject to many of the same financial requirements as other nonprofit organizations are. And other requirements and responsibilities are unique to these congregations. This article is an overview of the topic.
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IRS explains new UBTI rules – Clearing up the “silo rule” confusion
June / July 2019
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 749
Abstract: Several provisions of the TCJA have significant implications for nonprofits, especially those with unrelated business taxable income (UBTI). These organizations must now calculate their UBTI separately for each unrelated business. Not surprisingly, this new “silo rule” has led to some head-scratching. This article discusses interim guidance aimed at clearing up any confusion. Nonprofits may rely on this guidance (IRS Notice 2018-67) until proposed regulations are issued. A sidebar explains how the TCJA provisions on transportation fringe benefits, including transit and parking, are affecting organizations.