2021
Showing 97–112 of 551 results
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One and done: Funding a business with one large customer
October / November 2021
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 899
Abstract: When lending to a small company that earns the lion’s share of its revenue from a single source, the primary concern is how to assess the likelihood that the borrower will retain that “key” customer. This article offers several questions lenders can ask to help evaluate a loan application from a business that earns much, if not all, of its revenue from one large customer. A sidebar suggests some questions to ask supply chain partners and end users.
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News for Nonprofits – Candid shares key nonprofit data for 2021
Fall 2021
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 452
Abstract: The latest “News for Nonprofits” highlights key nonprofit data for 2021 from the information services organization Candid, why the gender pay gap is greater with negotiations, and speculation about nonprofit fundraising possibilities nonfungible tokens.
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Employee retention credit – Get the credit you deserve
Fall 2021
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 748
Abstract: In response to the financial impact of the COVID-19 pandemic, the CARES Act established the employee retention credit (ERC) to encourage employers — including nonprofits — to keep employees on the payroll. The credit has been expanded and increased for 2021, but it’s also not too late for eligible employers to amend their 2020 employment tax returns to take advantage of the break. This article reviews the status of the ERC under the CARES Act, the Consolidated Appropriations Act and the American Rescue Plan Act.
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Don’t roll the dice – Rules for charitable gaming activities
Fall 2021
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 614
Abstract: Gaming can seem like an appealing and low-cost option for boosting nonprofit revenues. But bingo, poker tournaments, raffles and the like are subject to some strict tax rules and local laws where noncompliance could lead to penalties and even personal liability for board members. This article discusses what nonprofits need to know about unrelated business income, excise taxes, and reporting and withholding requirements.
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5 critical issues for your nonprofit’s finance committee
Fall 2021
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 848
Abstract: The role of a nonprofit’s finance committee is probably more important now than at any time since the 2008 financial crisis and ensuing Great Recession. This article reviews some of the areas finance committees should focus on, including cash flow, government relief programs, unrelated business income, budgets and fraud threats. A sidebar discusses financial statement compliance.
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News for Nonprofits – Candid shares key nonprofit data for 2021
October / November 2021
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 452
Abstract: The latest “News for Nonprofits” highlights key nonprofit data for 2021 from the information services organization Candid, why the gender pay gap is greater with negotiations, and speculation about nonprofit fundraising possibilities nonfungible tokens.
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Employee retention credit – Get the credit you deserve
October / November 2021
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 748
Abstract: In response to the financial impact of the COVID-19 pandemic, the CARES Act established the employee retention credit (ERC) to encourage employers — including nonprofits — to keep employees on the payroll. The credit has been expanded and increased for 2021, but it’s also not too late for eligible employers to amend their 2020 employment tax returns to take advantage of the break. This article reviews the status of the ERC under the CARES Act, the Consolidated Appropriations Act and the American Rescue Plan Act.
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Don’t roll the dice – Rules for charitable gaming activities
October / November 2021
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 614
Abstract: Gaming can seem like an appealing and low-cost option for boosting nonprofit revenues. But bingo, poker tournaments, raffles and the like are subject to some strict tax rules and local laws where noncompliance could lead to penalties and even personal liability for board members. This article discusses what nonprofits need to know about unrelated business income, excise taxes, and reporting and withholding requirements.
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5 critical issues for your nonprofit’s finance committee
October / November 2021
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 848
Abstract: The role of a nonprofit’s finance committee is probably more important now than at any time since the 2008 financial crisis and ensuing Great Recession. This article reviews some of the areas finance committees should focus on, including cash flow, government relief programs, unrelated business income, budgets and fraud threats. A sidebar discusses financial statement compliance.
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Safeguarding your critical documents
September 2021
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 229
Abstract: Every adult has a variety of critical documents that should be protected. This brief article discusses the importance of having a dependable safe or bank safe deposit box in which to store key documents and even cash in case of a major disaster.
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Energize tax savings with an EV credit
September 2021
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 388
Abstract: Electric vehicles (EVs) are increasing in popularity all the time, and more of them are qualifying for a federal tax credit. For example, the IRS added three more eligible models in July. This article discusses the definition of EVs for tax purposes as well as other important points about the credit.
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Which business website costs are deductible?
September 2021
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 488
Abstract: Every business needs a website, but it’s not always easy to determine which costs of running one are deductible. Fortunately, there are guidelines and even IRS guidance to follow. This article discusses both the hardware and software costs associated with a website.
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The current state of estate planning
September 2021
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 571
Abstract: Because of the current estate tax exemption amount ($11.7 million in 2021), many estates no longer need to be concerned with federal estate tax. As a result, more energy can be devoted to other aspects of estate planning. This article looks at important issues to still consider.
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Establishing “actual use” standard in service mark infringement cases
October / November 2021
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 419
Abstract: The U.S. Court of Appeals for the Tenth Circuit recently faulted a lower court for applying the wrong legal standard when determining whether a service mark infringement plaintiff had actually used the mark. This short article reviews the actual use standard in service mark infringement cases. Underwood v. Bank of America Corp., Nos. 19-1349, -1087 (10th Cir. April 30, 2021).
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When is initial-interest confusion trademark infringement actionable?
October / November 2021
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 610
Abstract: A trademark battle between sellers of adjustable air mattresses led the U.S. Court of Appeals for the Eighth Circuit to put to bed the question of whether it recognizes a trademark infringement theory already accepted by most federal courts of appeal. More than a decade after sidestepping the question, the court confirmed that it views initial-interest confusion as a valid basis for liability. This article examines initial-interest confusion, but notes that the Eighth Circuit made no comment on how such confusion might affect the analysis of remedies and damages. Select Comfort Corp. v. Baxter, No. 19-1113 (8th Cir. May 11, 2021).
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Alice strikes again – Targeted advertising is patent-ineligible
October / November 2021
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 548
Abstract: The U.S. Court of Appeals for the Federal Circuit Court has dispatched yet another patented invention to the wasteland of patent-ineligible abstract ideas under the Alice test. This article summarizes the court’s ruling reaffirming that targeted advertising can’t be patented. Free Stream Media Corp. v. Alphonso Inc., Nos. 19-1506, -2133 (Fed. Cir. May 11, 2021).