Fall
Showing 97–112 of 741 results
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News for Nonprofits – Candid shares key nonprofit data for 2021
Fall 2021
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 452
Abstract: The latest “News for Nonprofits” highlights key nonprofit data for 2021 from the information services organization Candid, why the gender pay gap is greater with negotiations, and speculation about nonprofit fundraising possibilities nonfungible tokens.
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Employee retention credit – Get the credit you deserve
Fall 2021
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 748
Abstract: In response to the financial impact of the COVID-19 pandemic, the CARES Act established the employee retention credit (ERC) to encourage employers — including nonprofits — to keep employees on the payroll. The credit has been expanded and increased for 2021, but it’s also not too late for eligible employers to amend their 2020 employment tax returns to take advantage of the break. This article reviews the status of the ERC under the CARES Act, the Consolidated Appropriations Act and the American Rescue Plan Act.
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Don’t roll the dice – Rules for charitable gaming activities
Fall 2021
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 614
Abstract: Gaming can seem like an appealing and low-cost option for boosting nonprofit revenues. But bingo, poker tournaments, raffles and the like are subject to some strict tax rules and local laws where noncompliance could lead to penalties and even personal liability for board members. This article discusses what nonprofits need to know about unrelated business income, excise taxes, and reporting and withholding requirements.
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5 critical issues for your nonprofit’s finance committee
Fall 2021
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 848
Abstract: The role of a nonprofit’s finance committee is probably more important now than at any time since the 2008 financial crisis and ensuing Great Recession. This article reviews some of the areas finance committees should focus on, including cash flow, government relief programs, unrelated business income, budgets and fraud threats. A sidebar discusses financial statement compliance.
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The future of the supply chain is digital
Fall 2021
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 400
Abstract: As the supply chain for the manufacturing industry becomes increasingly global, it’s also becoming increasingly complex. Even before the COVID-19 pandemic, many manufacturers and distributors were adopting digital solutions — particularly blockchain — to improve the visibility and traceability of raw materials and goods through the supply chain. This article explains how blockchain can help enhance transparency, security, quality and safety, and reduce the risk of fraud.
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Labor shortage – How manufacturers can attract and retain qualified workers
Fall 2021
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 537
Abstract: According to The CFO Survey, a collaboration of Duke University’s Fuqua School of Business and the Federal Reserve Banks of Richmond and Atlanta, labor quality and availability was the most pressing concern in the second quarter of 2021. The labor shortage has been a major concern among CFOs for years, and the COVID-19 pandemic has only exacerbated the problem. Job openings — for positions such as assemblers, machinists, technicians and engineers — exceed qualified applicants by a wide margin. This article provides a few creative ideas to help manufacturers bridge the gap.
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Now’s the time to review your estate and succession plans
Fall 2021
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 669
Abstract: Every business owner needs an exit plan. In light of potential tax changes on the horizon, this fall is a good time to review exit plans. Perhaps most significant, the federal gift and estate tax exemption will be cut drastically at the end of 2025 — or much sooner if recent proposals become law. This article highlights proactive measures manufacturing owners can take today to help achieve their long-term estate and succession planning goals.
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Is it better for manufacturers to buy or lease equipment?
Fall 2021
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 876
Abstract: Manufacturing is an asset-intensive business, so deciding whether to buy or lease equipment or machinery is critical. This article reviews the advantages of both buying and leasing manufacturers should consider as they make this decision. It also covers what manufacturers need to know about the lease accounting rules. A short sidebar covers AICPA’s Financial Reporting Framework for Small- and Medium-Sized Entities.
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IRS audits may be set to increase
Fall 2021
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 428
Abstract: The Biden administration’s tax proposals include an additional $80 billion in funding for the IRS. Given the prospect of increased IRS enforcement activity in the future, this short article explains that now’s a good time for businesses to work with their accounting and tax advisors to be sure their books and records are complete and accurate.
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How to track your personal cash flow
Fall 2021
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 614
Abstract: Monitoring cash flow is one of the most important tasks for any business — and the same is true for families. Net worth, on its own, doesn’t give an idea of income and spending, which tend to be better indicators of true financial health. This article explains how to perform a personal cash flow analysis.
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The gift tax exclusion: The gift that keeps giving
Fall 2021
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 757
Abstract: Among the strategies for reducing the size of a taxable estate is the annual gift tax exclusion. But the exclusion can’t be carried forward and used in future years. In addition, this article points out that the current high exemption is likely temporary and scheduled to drop in 2026. This drop would reduce how much can pass estate-tax-free to heirs and suggests that 2021 might be a good time to make annual exclusion gifts.
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Unpaid payroll taxes? Watch out for the trust fund recovery penalty
Fall 2021
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 905
Abstract: The trust fund recovery penalty (TFRP) is one of the harshest penalties in the Internal Revenue Code. This penalty isn’t new, but the pandemic has thrust it into the spotlight. This article discusses how the TFRP applies and how liability is determined. A sidebar explains that shifting payroll tax liabilities to a certified professional employer organization (CPEO) can help ensure payroll taxes are paid properly.
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Digitize your supply chain to better manage risk
Fall 2021
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 439
Abstract: Supply chains in the construction industry are often complex and difficult to manage. That’s why more contractors are digitizing their supply chains to improve oversight, increase efficiency and manage risk. This article explores the functionality and benefits of supply chain software and supply chain risk management software.
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5 change order pitfalls to avoid
Fall 2021
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 531
Abstract: Change orders can mean a more profitable job if the change in question is approved and paid for. When the process doesn’t go smoothly, however, a contractor risks not getting paid on time — or at all — for the extra work. This article discusses five common change order pitfalls to avoid.
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A holistic approach to fraud prevention
Fall 2021
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 647
Abstract: Construction business owners must set the tone at the top regarding a zero-tolerance, fully vigilant approach to stopping fraud. They need to permeate their organizational cultures with strong values, ethics and controls. This article discusses how contractors can take a holistic approach to fraud prevention by identifying risk, building the right defenses and allocating resources wisely.
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Year-end tax planning – Work Opportunity Tax Credit could solve two problems
Fall 2021
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 921
Abstract: For contractors, the struggle to find skilled workers is real. One way construction companies can widen their hiring pools while potentially qualifying for a valuable tax break is to complete the eligibility requirements for the Work Opportunity Tax Credit. This article discusses the rules and calculations involved. A sidebar suggests other ways to mitigate the skilled labor shortage.