Nonprofit
Showing 225–240 of 869 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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FASB simplifies merger accounting for nonprofits
Fall 2019
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 755
Abstract: The FASB recently issued guidance that should ease the financial reporting burden on nonprofits that enter “business combinations,” such as mergers and acquisitions. This article discusses some of the key provisions of ASU No. 2019-06. Opting for permissible accounting alternatives also is discussed.
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Keep these 5 points in mind when raising funds
Fall 2019
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 699
Abstract: In today’s post–Tax Cuts and Jobs Act environment, certain fundraising techniques work best. This article highlights microdonations, donor-advised funds and donation “bunching,” among other approaches.
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Mandatory tax e-filings are right around the corner
Fall 2019
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 276
Abstract: Under the newly enacted Taxpayer First Act, all nonprofits will soon need to file their returns electronically. Depending on the size of your organization, the requirement could take effect as soon as next year. This short article highlights the act’s requirements.
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Multiple income streams: The key to sustainability
Fall 2019
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 832
Abstract: When the so-called Great Recession hit the nation over a decade ago, many nonprofits found themselves struggling to stay afloat financially. Not all of them survived. It’s only a matter of time until the country enters another recessionary period, so now’s the time to ensure that organizational revenue streams are sufficiently diverse. This article offers strategies for varying revenue sources; a road map for diversification is presented. A sidebar discusses “big guy” donors and how the meaning of “major donor” varies by organization.
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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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Newsbits – Study uncovers endowments, foundations’ biggest 2019 fears
Fall 2019
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 438
Abstract: This issue’s “Newsbits” reports on the biggest fears of endowments and foundations, according to a recent survey; the stated priorities of women’s foundations; a surge in IRA giving; and a boost in security funding at certain California “soft targets.”
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The new accounting rules for nonprofit revenues
Fall 2019
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 568
Abstract: The FASB’s ASU No. 2014-09, Revenue from Contracts with Customers, raised concerns about which nonprofit transactions were covered by the new rules. Its 2018 follow-up, ASU No. 2018-08, Not-for-Profit Entities (Topic 958): Clarifying the Scope and Accounting Guidance for Contributions Received and Contributions Made, supplied some answers. But some organizations still have questions about how the new standards apply to their revenues. This article addresses some of the fine points about exchange transactions and contributions.
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Holding an auction? Be sure to comply
Fall 2019
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 711
Abstract: There are several steps a nonprofit must take to fulfill its tax obligations and help auction buyers fulfill theirs. This article covers a spectrum of compliance issues and information to share with auction buyers.
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Make the most of your finance committee
Fall 2019
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 810
Abstract: When a nonprofit has a vital and engaged finance committee, it sends a strong signal to stakeholders — namely, that the organization is committed to responsible stewardship of its financial resources and long-term sustainability. This article discusses best practices for setting up a committee, committee roles and responsibilities, and shared responsibilities with staff. A sidebar discusses the duties of a treasurer.