NPA
Showing 305–320 of 387 results
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News for Nonprofits – IRS focuses on employment returns, Form 990 topics
April / May 2011
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 407
Abstract: This issue’s “News for Nonprofits” looks at the IRS’s Exempt Organization (EO) Office’s plans to examine employment tax returns for information nonprofits report on employment issues, and to look at information on Form 990 for insight on how tax-exempt organizations are operating and prioritizing projects. It also looks at four additional requirements that hospitals must meet to qualify as 501(c)(3) charitable organizations, and two Accounting Standards Updates that revise reporting requirements for health care providers and try to provide more consistency in financial statements.
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What you should know about fiscal sponsorship
April / May 2011
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 633
Abstract: What does a nonprofit need to know if it’s interested in becoming a fiscal sponsor? Or, if it knows of a project that could use sponsorship, what basics should be considered? This article explains the difference between a fiscal agent and a fiscal sponsor, and examines the pros and cons of sponsorship and how to identify potential sponsorees.
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Board diversity – Getting the right mix
April / May 2011
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 611
Abstract: In its infancy, a nonprofit may simply want to get the word out about its mission. So recruiting as many loved ones, friends and friends of friends as possible might be the most efficient approach. As time passes, however, the not-for-profit might find that it’s represented solely by one race, sex, religion or economic class. This article explains that, as an organization grows, board diversity is necessary to show that the nonprofit represents the population it serves as well as the community in which it operates. It then offers suggestions for achieving this goal.
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An IRS magnet – UBIT expense allocations draw scrutiny
April / May 2011
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 839
Abstract: The IRS is turning its attention to how nonprofit organizations calculate the tax they pay on unrelated business activities. The agency is concerned that many nonprofits may be improperly reporting losses related to these activities and thus may not be paying unrelated business income tax (UBIT). This article discusses the circumstances in which unrelated business income is taxable, explains the distinction between “directly connected” and “dual use” expenses, and shows two methods of allocating the latter. A sidebar describes what nonprofits must face if they inaccurately report expenses related to unrelated business activities.
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News for Nonprofits – Time for a perk?
February / March 2011
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 410
Abstract: This issue’s “News for Nonprofits” shows how nonprofits that are unable to give pay raises this year can reward employees by helping them achieve better work/life balance. It also describes the new health care credit provided under the Patient Protection and Affordable Care Act, and explains the requirements a tax-exempt organization must meet to qualify.
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Matching gift programs – Double your treasure
February / March 2011
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 640
Abstract: This article shows how matching funds work and how to increase funding. And, since some companies have trimmed or eliminated their matching gift programs during the recession, the article discusses the possibility of setting up one’s own matching pool. Whether nonprofits compete for corporate matching funds or sponsor their own program, such funds are a notable gifting source.
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Finding more ways to cut costs
February / March 2011
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 622
Abstract: Although the worst of the recession may be behind us, nonprofits are still wise to look for ways to reduce expenses. This article offers a variety of tips for tackling small, possibly overlooked expenses that can nevertheless add up. They range from trimming phone and Internet service to reducing or eliminating vendor costs to “going green.”
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Status quo – How to keep your “public charity” designation
February / March 2011
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 834
Abstract: A public charity that wishes to retain its 501(c)(3) tax-exempt status in future years must take specific actions and avoid certain activities. Foremost, after the first five years of existence, it must demonstrate through Schedule A of Form 990 that it meets the support test qualifying it as a public charity. This article describes Schedule A requirements and lists five types of activities that can jeopardize exempt status. A sidebar shows how a new organization can obtain public charity status.
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News for Nonprofits – Could you lose to gaming?
Year End 2010
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 421
Abstract: Gaming fundraisers and obligations associated with them are explored in this issue. Bingo games and poker nights are fairly common fundraising events for nonprofits that have obtained a state license. New IRS Publication 3079, Tax-exempt Organizations and Gaming, explains the effect that gaming could have on an organization’s tax-exempt status and the reporting requirements.
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Accountability – Your public is calling
Year End 2010
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 522
Abstract: In a downturned economy, donations to nonprofits are difficult for both individuals and organizations to make. So being accountable carries more weight than ever. A nonprofit must not only conduct business ethically and transparently, but also be able to publicly explain how it handles its finances and governance. This article covers various areas of accountability, including governance, finances, programs and documentation.
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Should you have an advisory board?
Year End 2010
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 625
Abstract: Nonprofits are governed by boards of directors, but many nonprofits can benefit from adding an advisory board to the mix. Without a formal commitment, these informal board members can bring complementary skills and resources to the group, making them extremely valuable. This article explains how to identify the traits and skills needed in advisory board members. It also covers how to use the advisory board as a way to test out potential candidates for the governing board.
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The world of quid pro quo – When a donation isn’t simply a donation
Year End 2010
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 920
Abstract: A contribution to a charity isn’t always a charitable contribution for the donor, as in the case of “quid pro quo” donations. This exchange of one thing for another happens when a charity receives a contribution and, in return, provides the donor with goods or services. This article discusses obligations for the charity in quid pro quo donations.
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News for Nonprofits – Gain tax breaks by hiring before year end
October / November 2010
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 405
Abstract: This issue’s “News for Nonprofits” focuses exclusively on the Hiring Incentives to Restore Employment (HIRE) Act, which creates tax incentives for hiring the unemployed. Tax-exempt organizations are eligible this year for both tax benefits of the act: a payroll tax exemption and a retention credit.
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Board member responsibilities – Power in their hands
October / November 2010
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 600
Abstract: The responsibilities of board members don’t end with the skills they bring to the table. Nonprofit executives need to make sure that these members understand their fiduciary duties, which they are legally required to fulfill. This article discusses the duties of a fiduciary, along with issues involving liability and conflict of interest.
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9 steps to designing a sound investment policy
October / November 2010
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 897
Abstract: Not-for-profits need to develop formal investment policies that reflect their intentions and support of their organizations as they move forward. This article offers some strategies adopted from one university foundation’s investment policy. They include stating one’s constraints, defining volatility and organizational risk, and giving asset allocation special attention. A sidebar offers additional components nonprofits may want to incorporate in their formal investment policies.
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Do you need a hired gun? When professional association management makes sense
October / November 2010
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 602
Abstract: If a nonprofit needs help getting off the ground, or can’t afford to hire more staff to support its growth, an association management company (AMC) and its turnkey infrastructure might be the answer. This article shows how not-for-profits can rely on the AMC for recruitment, employee benefits packages, training and the other time-consuming tasks that normal growth entails. It discusses how to assess one’s needs and to evaluate AMC candidates. A sidebar lists some of the specific types of services that an AMC can provide.