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Showing 17–23 of 23 results
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Politics as usual — What an election year means for nonprofits
Spring 2012
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 642
Abstract: It’s a myth that nonprofits must remain apolitical. Under Internal Revenue Code Section 501(c)(3), charitable organizations can participate in advocacy, such as educating the public about an issue central to their mission. And they can even engage in lobbying — within limits. But it’s important for nonprofits to exercise caution when participating in political activities — or they may risk their tax-exempt status. This article explains the different rules for 501(c)(3) and 501(c)6 organizations.
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Exploring the ins and outs of NOLs
March / April 2012
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 642
Abstract: A net operating loss, or NOL, occurs when a business’s operating expenses and other deductions for the year exceed its revenues. And, although the name would seem to indicate that operating in a “loss” situation is negative, some benefit actually can come from a year in which there’s an NOL: a tax deduction. This article shows how an NOL can be carried back or forward and discusses the benefits that either method provides, depending on one’s particular situation.
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Track your tools – Technology can help you stop the nickel-and-diming
May / June 2011
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 642
Abstract: Losses of small tools, whether to carelessness or outright theft, can slowly but surely nickel-and-dime a contractor into a disadvantageous financial position. Fortunately, technology offers a variety of tools for coping with this problem. This article explains how bar-code systems can not only track tools, but in the process improve management efficiency and lower liability risks. And integrating a tool-tracking system into the accounting system can boost the value of tool-related data and streamline procurement of these assets.
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Can a SCIN allow you to reach estate planning goals?
February / March 2011
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 642
Abstract: When creating or revising an estate plan, it’s important to consider the status of one’s health, because life span can affect certain strategies. Someone in good health doesn’t have to worry too much about the mortality risk inherent in, say, a grantor retained annuity trust. But someone whose health is on the decline and thinks they won’t reach their actuarial life expectancy should consider looking for alternatives with less mortality risk. This article considers a self-canceling installment note (SCIN) as an option.
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Take it step by step – The basics of savvy succession planning
Winter 2011
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 642
Abstract: Sooner or later, every construction company owner must relinquish control of his or her business. If the owner doesn’t want to sell the business to an outside party, it’s essential to find a family member or employee who can be trusted and believed in. This article shows the basics of savvy succession planning. It describes how to identify a leader and provide for heirs who won’t be involved in the business, and looks at issues involving management structure, buy-sell agreements and estate planning. It also mentions the importance of the owner finding him- or herself a new role after stepping down.
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Be sure to lobby by the rules
June / July 2010
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 642
Abstract: Most nonprofits are involved in lobbying at one time or another. But what are the rules not-for-profits must follow when participating in these activities? The answer depends on the type of organization, what kind of activity it’s conducting and how much lobbying is involved. Lobbying is different from political activity (which is prohibited to charities), and there’s a distinction between direct and grassroots lobbying. But certain actions are permitted without restrictions and aren’t considered to be lobbying.
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Employee fired for on-the-job sleeping alleges retaliation
November / December 2008
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 642
Abstract: The Eighth Circuit ruled that firing an employee for sleeping on the job wasn’t a pretext for retaliating against him for having previously complained of national-origin discrimination. Soto v. Core-Mark International Inc., 521 F.3d 837 (8th Cir. 2008)