NPO
Showing 49–64 of 242 results
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FASB proceeds with guidance on gifts in kind
Fall 2020
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 428
Abstract: Many nonprofits rely on contributions of nonfinancial assets, such as fixed assets (land, buildings, equipment), services, and materials and supplies. New rules from the FASB are intended to increase transparency around such donations. This article discusses the new standard on handling gifts-in-kind donations, which was released in early 2020 and finalized in June. Key provisions of the standard are highlighted.
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Corporate matching programs – Still popular after all these years
Fall 2020
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 659
Abstract: Corporate matching gift programs are an almost surefire way to make the most of charitably minded companies and their gift-giving employees. This article describes how matching programs typically work and how to pinpoint corporate targets. It also covers how an organization can create its own matching program.
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Audit prep: 6 ways to save time and money
Fall 2020
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 578
Abstract: Amidst an economic crisis, the idea of undergoing an external audit may not be appealing. But it’s a valuable tool for demonstrating an organization’s financial condition to stakeholders — perhaps more important than ever in the shadow of COVID-19. This article presents some preparatory steps that can make the annual audit process less expensive and disruptive.
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Reduce your costs to cope with COVID-19
Fall 2020
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 863
Abstract: Nonprofits of all kinds once again face a nationwide economic crisis, this time caused by the COVID-19 pandemic. The challenges are daunting, but previous recessions may provide a road map for helping organizations navigate the far-reaching effects of the virus. The path forward starts with strategic cost-cutting that contains expenses but allows you to continue your mission. Several areas make ripe targets for most nonprofits, including staffing, facilities and vendors. A sidebar focuses on another tactic: accelerating revenues and deferring bill payments.
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CARES Act: Don’t overlook 2 valuable provisions
Summer 2020
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 328
Abstract: The CARES Act includes two significant, though sometimes overlooked, provisions that could aid struggling organizations. This article highlights the refundable credit against payroll tax and the deferral of the payment of the employer share of the Social Security payroll tax.
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Making long-term decisions about working from home
Summer 2020
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 633
Abstract: It can be a tough scenario to confront: First the nonprofit sends their employees home to work remotely due to the COVID-19 pandemic. Now they want to stay there permanently. This article explores whether an organization should allow its employees to work from home more than they have in the past. Advantages for the employees and the employer are discussed, as are trial runs.
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What your donors need to know about taxes and contributions
Summer 2020
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 751
Abstract: The heightened fundraising needs many nonprofits are currently feeling make it important that potential donors understand the tax benefits they stand to reap. This article covers some of the advantages that should be conveyed to encourage their support.
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5 steps for surviving tough economic times
Summer 2020
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 865
Abstract: Lessons from past economic downturns give nonprofits a roadmap for surviving a recession or depression. This article discusses steps to take, including evaluating one’s financial position promptly, communicating needs clearly with those who can help, and considering alternative funding sources. A sidebar discusses the considerations involved in determining the right staffing decisions.
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Launch strategies to handle the new overtime rules
Spring 2020
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 239
Abstract: New federal rules that took effect January 1, 2020, are expected to expand the pool of overtime-eligible employees by more than 1 million. With no exceptions for nonprofits, some are looking for ways to avoid overtime liability. Particularly eager are organizations with tight budgets that didn’t anticipate such costs. This article offers some strategies to cut overtime hours.
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Still struggling with how to account for contributions?
Spring 2020
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 783
Abstract: After the FASB’s 2014 release of ASU No. 2014-09, Revenue from Contracts with Customers, many nonprofits were confused about whether grants and similar contracts were covered by these new revenue recognition rules. The FASB’s subsequent issuance of ASU No. 2018-08, Not-for-Profit Entities (Topic 958): Clarifying the Scope and the Accounting Guidance for Contributions Received and Contributions Made, was intended to provide some helpful answers. But the second ASU apparently left a significant number of stakeholders with some questions, particularly regarding the effect of budget requirements and cost-sharing provisions. In response, the FASB has released a Q&A, which this article highlights.
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Effective altruism – Making their money count
Spring 2020
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 648
Abstract: “How do I do the most good with my donation?” is a question many donors ask these days, as the social movement of effective altruism carries momentum into the 2020s. This article explains the philosophy behind the movement and sums up what skeptics have to say.
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Prepare now to handle a reputation-damaging crisis
Spring 2020
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 859
Abstract: Many nonprofits take time to develop disaster plans in anticipation of natural disasters, active shooter situations and other harrowing events. They may not, however, think about handling crises such as sexual harassment or embezzlement allegations against a leader, a regrettable social media post or similar circumstances that could generate significant damage. This article focuses on pinpointing these types of risks, assembling a crisis management team and developing a crisis manual. A communication plan and transparency also are discussed. A sidebar spotlights postcrisis actions to restore the nonprofit’s reputation and prevent future crises.
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South Dakota v. Wayfair, Inc. – What this sales tax case means for nonprofits
Winter 2020
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 769
Abstract: A 2018 landmark ruling by the U.S. Supreme Court dramatically expanded the ability of states to impose sales tax collection obligations on out-of-state organizations that sell goods and services within their boundaries. Since then, state legislatures and municipalities have scrambled to pass laws targeting organizations that lack a physical presence in their jurisdictions. This article discusses how these laws could ensnare nonprofits that make taxable sales to those states — even if similar sales aren’t taxable in their home states.
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Collective impact initiatives rely on harmony
Winter 2020
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 693
Abstract: Collective impact, an approach that’s growing among nonprofits, is more than just collaboration. Its originators describe the phrase as the commitment of a group of important players from different sectors to a common agenda for solving a specific social problem. That includes the not-for-profits themselves, government, businesses and constituent communities. This article discusses five prerequisites for successful initiatives and how to evaluate outcomes.
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Writing donation acknowledgment letters
Winter 2020
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 233
Abstract: Sending thank-yous to donors doesn’t just make sense in terms of building and maintaining relationships. The IRS mandates that taxpayers substantiate single contributions of $250 or more with contemporaneous written acknowledgments. This article reviews what not-for-profits should include in those acknowledgments.
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Protect your exempt status in Election 2020
Winter 2020
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 839
Abstract: Nonprofits that are tax-exempt as 501(c)(3) organizations, including charities and churches, are barred from participating or intervening in any political campaign for or against a candidate for public office. Organizations that violate the prohibition risk losing their tax-exempt status and could find themselves on the hook for an excise tax. This article discusses the rules governing elections and some politics-related activities and expenses that may be permissible depending on the facts and circumstances. A sidebar explains how “substantial” lobbying is not permissible either.