2010
Showing 81–96 of 657 results
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Just for nonprofits – Accounting rules change for mergers and acquisitions
Fall 2010
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 610
Abstract: Those who are considering joining forces with another organization will want to understand the effects of new accounting standards for mergers and acquisitions — and plan their financial strategies accordingly. This article takes a look at Statement of Financial Accounting Standards (SFAS) No. 164, Not-for-Profit Entities: Mergers and Acquisitions, which outlines how to determine if a new business combination is a merger or an acquisition, and addresses the different methods of accounting involved.
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Wrapping up a gift acceptance policy
Fall 2010
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 956
Abstract: All gifts aren’t created equal. Having a gift acceptance policy to refer to — and using it to decide whether to accept a donation — is important to an organization’s balance sheet, workload and reputation. This article explains why it’s important to reject gifts that are incompatible with an organization’s mission or that might present financial or administrative problems. It discusses the elements of a good gift acceptance policy and the particular considerations that may be involved with different kinds of gifts.
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When must public companies reveal merger negotiations?
October / November 2010
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 612
Abstract: This article talks about a recent federal court ruling that provides valuable guidance on when public companies must disclose merger negotiations. Once negotiations become material, companies may have a duty to disclose them if failure to do so makes other statements misleading. However, this and other cases reaffirm the principle that public companies have no general duty to disclose merger negotiations, as opposed to merger agreements.
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Health care reform – Safeguarding your grandfathered status
October / November 2010
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 513
Abstract: Although the recent health care reform legislation makes sweeping changes to the U.S. health care system, “grandfathered” group health insurance plans may be exempt from some of the changes. Companies, however, need to be careful not to endanger their plans’ status. This article discusses federal regulations that offer guidance on maintaining grandfathered status and warns of actions that will cause plans to lose this status.
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Recent developments in accounting standards
October / November 2010
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 419
Abstract: In the past six months, there have been several accounting standard developments that affect public companies. This article summarizes proposals by the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) regarding common fair value measurement and disclosure requirements; a single revenue recognition standard that would apply across various industries and capital markets; and common standards for financial statement presentation.
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Class conflict – The rights of stockholders can become a board problem
October / November 2010
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 872
Abstract: For directors, satisfying their fiduciary duties to act in the best interests of the corporation and its shareholders is critical. But what if the interests of different corporate constituencies — such as preferred and common stockholders — conflict with one another? This article examines decisions made by the Delaware Chancery and Supreme courts in two separate cases involving the matter of preferred stockholders’ rights vs. those of common stockholders. A sidebar discusses a similar case, in which a board was unable to convince a court that the board’s decision to approve a merger was disinterested.
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The Contractor’s Corner – Construction company owner tires of failing fleet
Fall 2010
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 403
Abstract: This issue’s “Contractor’s Corner” addresses the concern of a hypothetical owner: Is there a better way of maintaining a fleet of construction vehicles? This article answers “yes”: Fleet management is a formalized, comprehensive approach to buying, using, maintaining and disposing of construction vehicles. With the appropriate software and GPS technology, owners can keep track of where their vehicles are and how they’re maintained, and make more informed lease-vs.-buy decisions.
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Satisfying your surety in today’s economic environment
Fall 2010
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 390
Abstract: Because of the continuingly rocky economy, many bonding firms have tightened their requirements considerably. This article offers some ways contractors can satisfy their sureties: good communication, well-ordered financials, and a sound business plan.
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Are you forgetting something? For many contractors, sales and use taxes are too easily ignored
Fall 2010
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 838
Abstract: With year end fast approaching, many contractors may be thinking about income tax planning. But there’s another tax issue that also warrants their attention: sales and use taxes. This article explains the distinction between the two, and how to avoid double taxation. It also shows how contract structure plays a big role in how sales and use taxes affect construction companies, while a sidebar looks at two valuable tax breaks for hiring certain unemployed workers.
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Construction trends – Integrated project delivery puts teamwork to the test
Fall 2010
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 620
Abstract: Under the traditional construction paradigm, the three major parties — owner, architect and contractor — are theoretically working toward the same goal: getting a structure built. But their immediate objectives don’t always gel with one another and, when they don’t, conflicts can arise. But this article explains how integrated project delivery (IPD) can serve as a means to reduce conflicts and speed efficiency.
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New L3C structure – Building a bridge between nonprofits and for-profits
Fall 2010
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 694
Abstract: Traditionally, nonprofit and for-profit organizations have operated in very different financial and regulatory spheres. The new low-profit limited liability company (L3C) option could change that. Although this business structure has become law in only a handful of states, it’s available to any organization that wants to pursue a charitable mission and realize a profit. This article explains how L3Cs operate and why they appear to offer promise for social entrepreneurs and nonprofits with clear revenue streams.
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Investment fraud – Your nonprofit may be an unwitting victim
Fall 2010
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 578
Abstract: Victims of investment fraud aren’t only individuals and for-profit companies. Nonprofits — which often operate on trust, rely on the services of volunteers, and receive income from varied sources — are especially vulnerable. This article provides several recent examples of investment fraud and discusses how nonprofits can protect themselves from fraudulent investment advisors and dishonest donors.
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Make the budgeting process easier and more effective
Fall 2010
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 576
Abstract: Several principles can help make the budgeting task less onerous for nonprofits. This article explains the importance of reviewing strategic objectives for the coming year, and ensuring that both the organization’s capital budget and operating budget can support them. And monthly budget reviews can help nonprofits stay abreast of circumstances that may make it difficult to stick to their original budget.
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Rain or shine — operating reserves protect you from the elements
Fall 2010
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 785
Abstract: Maintaining adequate operating reserves is essential to the health of every nonprofit. This article talks about the amount nonprofits should keep in reserve, when tapping reserves is acceptable, and the importance of being able to do so quickly. A sidebar discusses the downside of having too much in reserves.
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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.