648

Showing 1–16 of 18 results

  • 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.

    Read More

  • Financial reporting – How nonprofit accounting differs from its for-profit counterpart

    Spring 2020
    Newsletter: Profitable Solutions for Nonprofits

    Price: $225.00, Subscriber Price: $157.50

    Word count: 648

    Abstract: Many effective nonprofit board members come from the for-profit world. They bring talent and organizational savvy that may help elevate a nonprofit organization’s overall performance. But, when it comes to understanding financial reporting in this arena, these for-profit pros often need training to help them properly oversee your organization’s finances. This article covers some of the differences between the two reporting styles, which has links to organizational purpose and transparency.

    Read More

  • Increase lease accounting transparency – Implementing the updated accounting rules for leases

    April / May 2020
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 648

    Abstract: In late 2019, the Financial Accounting Standards Board (FASB) postponed the implementation date for its updated rules for leases, Accounting Standards Update (ASU) No. 2016-02, Leases (Topic 842), by a year for most nonpublic and nonprofit organizations. While most of these organizations won’t have to implement the changes until 2021, it’s a good idea to begin now. This article explains the steps organizations should take to ensure compliance, such as identifying all leases to pinpoint the information they’ll need to disclose and providing expanded disclosures on the nature of the leases — including related-party lease transactions, as well as finance and operating lease costs.

    Read More

  • What goes up must come down – Stay ahead of the curve

    April / May 2018
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 648

    Abstract: With strong real estate markets in many parts of the country, lenders might feel they’re sitting pretty. But markets are cyclical. Lenders need to prepare for the next economic slump. Weathering an economic downturn requires a plan. Yet waiting until the economy slows to develop one can lead to hasty, uninformed decisions. This article offers advice on developing criteria for evaluating loans, tracking customers’ banking activity and reviewing the exit process.

    Read More

  • Investment income – Recognize UBI when you see it

    June / July 2017
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 648

    Abstract: When it comes to investment income, nonprofits must comply with some rather complex rules. This article provides information to help organizations identify unrelated business income and stay on the right side of the law. Topics explored include debt-financed income — when it is taxable and when exemptions apply — and payments from subsidiaries.

    Read More

  • Maximizing the Section 199 deduction

    Spring 2016
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 648

    Abstract: Many contractors overlook the Section 199 deduction. Yet it’s available for “construction of real property performed in the United States” by a taxpayer “engaged in the active conduct of a construction trade or business.” This article explains how to not only claim the deduction, but also how to maximize its benefit.

    Read More

  • Education planning: It’s best to start early

    December 2015
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 648

    Abstract: The increasing costs of higher education have made education planning an important aspect of personal financial planning. However, because the actual expenditure will not be incurred for many years, it is often given a low current priority. Unfortunately, this tendency to postpone the issue may eliminate several education planning strategies that must be implemented early to be effective. This article examines the costs and discusses six methods to pay for college.

    Read More

  • Help fund a start-up and watch your relationship grow

    October / November 2015
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 648

    Abstract: Lenders who provide a helping hand to entrepreneurs stand to become trusted advisors as the business grows. This article helps lenders evaluate which start-ups are worth the risk and how to engender long-term customer loyalty.

    Read More

  • Age Discrimination in Employment Act – Superintendent’s comments propel case to trial

    March / April 2015
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 648

    Abstract: When a school principal’s contract wasn’t renewed, he claimed age discrimination, citing statements by the superintendent suggesting age-based animus. At trial, the superintendent (who was older) claimed that he had made all of these comments with respect to his own job, not the plaintiff’s position. The district court agreed, but the Sixth Circuit reversed. This article explains why — noting that it’s important to instruct and remind management to avoid age-related comments even when the words in question aren’t directed solely toward an individual employee. Scheick v. Tecumseh Public Schools, No. 13-1558766, Sept. 2, 2014 (6th Cir.)

    Read More

  • Social Security: When and how much?

    April / May 2014
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 648

    Abstract: Two important considerations when it comes to Social Security are when to begin collecting payments and how big a payment is needed to meet personal goals. The decision is relatively straightforward for singles — take benefits soon and get smaller payments, or delay and get larger payments — but, for married couples, there are many factors to consider with a spousal benefit. This article looks at some of the details and offers two IRS websites that can help readers with their decision.

    Read More

  • Unlocking the mysteries of PCAOB inspections

    April / May 2013
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 648

    Abstract: Corporate audit committees are keen to know the results of audit firm inspections by the Public Company Accounting Oversight Board (PCAOB, or the “Board”), but such information can be hard to come by. This article discusses a recent PCAOB release that describes the Board’s inspection process and suggests strategies for initiating discussions with external auditors about their inspection results.

    Read More

  • Why the valuation date is so critical

    March / April 2013
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 648

    Abstract: Valuations are prepared for a number of reasons: estate planning, divorce settlements and shareholder litigation, just to name a few. And while the parties in these various matters may focus solely on the valuation amount, a valuation expert will also be focusing on the valuation date. This article explains why, under certain circumstances, an executor may elect to use an “alternate valuation date” rather than one that’s customarily used.

    Read More

  • Power of three – Court endorses triangular valuation approach

    January / February 2012
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 648

    Abstract: This article discusses a recent Tax Court case. After a company announced a recapitalization agreement, a shareholder filed suit, alleging that the agreement significantly undervalued the company and therefore improperly transferred wealth and voting power from its minority shareholders to its primary debt holder. The plaintiff’s expert arrived at an exceptionally high value using only the discounted cash flow method. But the court rejected this approach, placing greater credence on the defense’s use of multiple valuation techniques.

    Read More

  • Not at my firm! Expense report cheating is both easy and common

    Summer 2011
    Newsletter: Law Firm Management

    Price: $225.00, Subscriber Price: $157.50

    Word count: 648

    Abstract: Expense report padding may seem like a minor offense. Inflated car mileage or exaggerated restaurant gratuities typically add only a few extra dollars per report. Over time, however, a few dollars can become thousands, and fraud can not only harm a firm’s profitability, but its reputation as well. This article lists common expense-related fraud schemes and the steps that law firms should take to detect and prevent them.

    Read More

  • The state of your construction company – Benchmarking can help you determine where you stand

    Spring 2011
    Newsletter: On-Site

    Price: $225.00, Subscriber Price: $157.50

    Word count: 648

    Abstract: To get and stay ahead, contractors must continually focus on getting better. One way to do so is to regularly undertake the process of benchmarking their company’s performance against either its previous results or those of other contractors who provide comparable services. This article examines the differences between internal and external benchmarking and how to choose the specific benchmarks that have the most effect on the company. It’s then a matter of assembling the right data to be measured.

    Read More

  • Ready, set, test! – Before you sell, consider a practice run

    February / March 2011
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 648

    Abstract: Potential sellers might improve their odds of success by performing a test run, or mock acquisition, first. A test run allows owners to see their company as potential buyers see it, warts and all, and address possible problems before actual buyers find them. This article discusses the steps involved and what sellers need to focus on, such as cash flow and legal liabilities.

    Read More