2023
Showing 81–96 of 460 results
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5 reasons you should have your financial statements audited
Fall 2023
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 808
Abstract: Many nonprofit organizations are under no legal obligation to have annual, or even regular, financial statement audits. But organizations might want to consider going through the process anyway. It offers numerous benefits that can pay off. This article discusses the financial audit process and the benefits of having financial statements audited. A short sidebar covers affordable alternatives to a full financial audit, including a financial review and a financial compilation.
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News for Nonprofits – Do you know the value of your volunteers?
October / November 2023
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 420
Abstract: This issue’s News for Nonprofits covers the value of volunteers, a new AI solution for nonprofits from Microsoft, and a research tool that can help nonprofit organizations find grants faster.
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How to increase your board’s financial literacy – Make balance sheets and income statements understandable
October / November 2023
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 651
Abstract: A nonprofit organization’s board of directors might include accountants, bankers or investment managers. It also might include business or community leaders with expertise in the nonprofit’s niche or in fundraising, marketing and publicity. How can organizations best share their organization’s financial results with the board members who aren’t necessarily financial experts? This article reviews how to effectively present financial numbers — whether it’s through a bar graph, ratio or some other means — to nonfinancial board members.
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SECURE 2.0: What it means for 403(b) plans
October / November 2023
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 563
Abstract: In late 2022, President Biden signed into law the Setting Every Community Up for Retirement Enhancement (SECURE) 2.0 Act. Following 2019’s bipartisan SECURE Act, the latest legislation is intended to encourage more robust retirement savings. It includes several provisions affecting the 403(b) plans typically offered by nonprofit organizations. This article summarizes some of the changes that may require plan amendments and updates to a nonprofit organization’s systems and procedures.
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5 reasons you should have your financial statements audited
October / November 2023
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 808
Abstract: Many nonprofit organizations are under no legal obligation to have annual, or even regular, financial statement audits. But organizations might want to consider going through the process anyway. It offers numerous benefits that can pay off. This article discusses the financial audit process and the benefits of having financial statements audited. A short sidebar covers affordable alternatives to a full financial audit, including a financial review and a financial compilation.
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Too many cooks in the kitchen: Who’s an inventor?
October / November 2023
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 458
Abstract: Identifying an inventor on a patent application can be a complex analysis. This short article highlights a recent ruling from the U.S. Court of Appeals for the Federal Circuit that sheds light on the degree of contribution required to qualify as an inventor. HIP, Inc. v. Hormel Foods Corp., No. 22-1696 (Fed. Cir. May 2, 2023).
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Barking up the wrong tree – Supreme Court limits trademark parodies
October / November 2023
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 596
Abstract: In a unanimous decision, the U.S. Supreme Court has for the first time considered the so-called Rogers test regarding the use of trademarks in “expressive works” — in this case, a dog toy mocking a famous whiskey brand. This article explains how the Court’s ruling in Jack Daniel’s Properties, Inc. v. VIP Products LLC, makes clear that liability for both trademark infringement and trademark dilution is heavily dependent on just how a defendant uses another’s mark. Jack Daniel’s Properties, Inc. v. VIP Products LLC, No. 22-148 (U.S. June 8, 2023).
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Supreme Court finds trademark owners can’t sue for foreign infringement
October / November 2023
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 569
Abstract: The U.S. Supreme Court has limited the reach of the Lanham Act, the federal trademark law, beyond American borders. The Court’s ruling in Abitron Austria GmbH v. Hetronic Int’l, Inc. could make trademark owners more vulnerable to global piracy of their goods. This article reviews the Court’s finding, the result being that U.S. trademark owners may be inadequately protected in a global marketplace. Abitron Austria GmbH v. Hetronic Int’l, Inc., No. 21-1043 (U.S. June 29, 2023).
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SCOTUS rejects fair use defense in Warhol copyright case
October / November 2023
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 862
Abstract: The U.S. Supreme Court has issued its much-anticipated ruling in a case that drew attention partly because it involved two widely renowned artists: the musician Prince and the visual artist Andy Warhol. More importantly, though, the high court weighed in on some of the limits of the fair use defense to copyright infringement. This article covers the fair use doctrine and its application in the case, notably that the original photo and the copying use shared substantially the same purpose. A short sidebar discusses other Warhol works that make an artistic commentary on consumerism, and thus had a different purpose from the original image. Andy Warhol Foundation for the Visual Arts, Inc. v. Goldsmith, No. 21-869 (U.S. May 18, 2023).
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Safeguarding your critical documents
September 2023
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 228
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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Plan ahead for Health Savings Accounts in 2024
September 2023
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 378
Abstract: The IRS has released guidance that includes the 2024 inflation-adjusted amounts for Health Savings Accounts (HSAs). This article lists the benefits, requirements, and contribution limits of HSAs for 2023 and 2024.
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Which business website costs are deductible?
September 2023
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 507
Abstract: Nearly 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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An “innocent spouse” may be able to escape tax liability
September 2023
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 547
Abstract: When a married couple files a joint tax return, each spouse is “jointly and severally” liable for the full amount of tax on the couple’s combined income. Therefore, the IRS can pursue either spouse to collect the entire tax — not just the part that’s attributed to one spouse or the other. This includes any tax deficiency that the IRS assesses after an audit, as well as any penalties and interest. But there may be relief. A brief sidebar addresses what to do about future returns.
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Using reverse sales and use tax audits to reveal refund opportunities
Fall 2023
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 356
Abstract: While most states offer sales and use tax exemptions for certain purchases by manufacturers, the details can vary from state to state. Manufacturers often overlook exemptions to which they’re entitled, leading to tax overpayments. To ensure that businesses are taking full advantage of manufacturing exemptions, this article suggests conducting a reverse sales and use tax audit.
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Manufacturing across state lines – What manufacturers need to know about multistate income taxes
Fall 2023
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 654
Abstract: If a manufacturing business operates across state lines, it’s important to understand state income tax obligations. Following the U.S. Supreme Court’s 2018 decision in South Dakota v. Wayfair, Inc., manufacturers have focused on sales tax liability. But the recent explosion of remote work, together with revised guidance from the Multistate Tax Commission (MTC), may raise income tax issues. This article reviews the importance of nexus and the MTC guidance on the topic. Source: South Dakota v. Wayfair, Inc., No. 17-494, June 21, 2018; Public Law 86-272.
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Is it a good time to acquire a business?
Fall 2023
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 655
Abstract: 2023 has seen continued financial concerns about inflation, rising interest rates and skilled labor shortages. While some manufacturers have struggled, others have been moving full speed ahead, surpassing expectations and looking to expand. Business acquisitions can be both tempting and tricky. This article looks at whether this is the year to grow by acquiring a distressed business.