2016
Showing 113–128 of 722 results
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What really motivates donors – New research suggests some surprising answers
Fall 2016
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 816
Abstract: Recent research provides some insight into donor motivation that can help nonprofits grow their financial support. This article summarizes a study of high net worth individuals that finds wealthy donors are primarily motivated by philanthropy. But other studies suggest that such factors as tax advantages and matching donations are critical to giving rates. A sidebar explores what Millennial donors want.
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News for Nonprofits
October / November 2016
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 415
Abstract: This issue’s “News for Nonprofits” reports on new IRS rules that allow private foundations to have more program-related investments; the results of a “Nonprofit Employment Practices Survey” that shows increased hiring over 2015; and study findings on nonprofits using digital strategies.
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Avoiding UBIT – Follow the rules for corporate sponsorships
October / November 2016
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 719
Abstract: Many nonprofits dream of landing hefty corporate sponsorships to help pay for the costs of a conference, fundraiser or other costly event. Money from deep pockets is optimal, but an organization doesn’t want the IRS to consider the payments “paid advertising” and thus taxable as UBI. This article discusses what constitutes “qualified sponsorship payments,” permissible sponsorship use and acknowledgment, and a “substantial” return benefit.
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Should you compensate board members?
October / November 2016
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 548
Abstract: Contrary to popular belief, it’s usually perfectly legal for a nonprofit to compensate its members — and sometimes it might even be necessary. This article explores the pros and cons of board member compensation and implementation matters, including meeting regulatory requirements and developing a board compensation policy.
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Data analytics can drive success
October / November 2016
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 822
Abstract: With all eyes on performance outcomes these days, it’s only logical: Data analytics provides a welcome way to demonstrate achievement. Data analytics also can help an organization make better decisions and accomplish more in a variety of areas, including strategic planning, membership recruitment, programming, fundraising and constituent outreach. This article discusses what data analytics is, how to reap the benefits and where to begin. A sidebar highlights the importance of the human factor.
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QSBS offers potentially lucrative tax breaks
Fall 2016
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 347
Abstract: This article explores attractive tax breaks for those investing in qualified small business stock (QSBS), notably capital gains exclusions, and describes the criteria required for a company’s stock to be considered QSBS.
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Bad debt – It may be “bad,” but you still need to know how to account for it
Fall 2016
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 639
Abstract: If it eventually becomes clear that a business customer either can’t or won’t pay an invoice, this results in a business bad debt. This article discusses exactly what defines a “bad debt” and how to account for bad debt write-offs, using either the direct or allowance accounting method.
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SCINs make sense for some estate plans
Fall 2016
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 677
Abstract: People who use a self-canceling installment note (SCIN) as an estate planning tool take an informed risk that they won’t reach their actuarial life expectancy. This article explores how a SCIN can fit into an estate plan and the benefits of a SCIN for certain individuals.
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How might the new overtime rules affect your business?
Fall 2016
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 808
Abstract: A new DOL rule will change the way employers determine which white-collar employees are entitled to additional pay for overtime hours worked. Once the rule takes effect on December 1, 2016, an estimated 4.2 million additional salaried workers — generally executive, administrative and professional employees — could become eligible for overtime pay. This article provides an update on the rules and whom it will affect. A sidebar explains the DOL definition of “blue collar” worker.
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Cyberrisks mount – Preventive measures for manufacturers
Fall 2016
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 438
Abstract: Cyberattacks are on the rise. Manufacturers who rely on automation, robotics and connected networks are especially vulnerable. This article discusses how much cyberattacks typically cost and what one can do to minimize risks and potential losses.
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Spotlight on fraud in the manufacturing industry
Fall 2016
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 600
Abstract: The ACFE has published its 2016 Report to the Nations on Occupational Fraud and Abuse. This article discusses how much fraud typically costs, the most common scams in the manufacturing industry and cost-effective ways to combat fraud to reduce losses and detect wrongdoing faster.
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Understanding tax issues related to shareholder loans
Fall 2016
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 622
Abstract: Owners occasionally borrow funds from their businesses. If the company has extra cash on hand, a shareholder loan can be a convenient and low-cost option. This article explains the importance of treating these transactions as bona fide loans and charging an “adequate” rate of interest. It also provides a list of factors the IRS considers when evaluating advances to shareholders.
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Are you ready for the new overtime rules?
Fall 2016
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 868
Abstract: The Department of Labor issued new final overtime rules that update the thresholds for classifying workers as nonexempt and highly compensated. The controversial changes will increase pay for more than 4 million workers. This article explains changes that will go into effect starting on December 1, how they will impact manufacturers and how businesses can legitimately reduce overtime costs. A sidebar highlights the stance the National Association of Manufacturers has taken on the new rules.
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Ask the Advisor – Q: Why do I need a confidentiality agreement when selling my business?
October / November 2016
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 414
Abstract: Confidentiality or nondisclosure agreements are cornerstones of most M&A deals. This column explains how they work and why they’re one of a business seller’s best defenses during deal negotiations.
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Why business entity matters when structuring an M&A deal
October / November 2016
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 558
Abstract: Buyers and sellers that fail to consider how taxes will affect an M&A deal’s final price may be in for an unpleasant surprise at closing. This article discusses how a business’s structure as a C or an S corporation makes either an asset or a stock sale more beneficial from a tax standpoint.
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Indemnification clauses – How to steer your merger clear of lawsuits
October / November 2016
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 829
Abstract: If a liability emerges after a deal closes, who’s responsible: the buyer or seller? Indemnification provisions are designed to answer this question. This article outlines the provisions of the typical indemnification clause and argues that well-crafted clauses are important if the deal parties want to avoid lawsuits in the future. A sidebar defines the “survival period” element of indemnification clauses.