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Thought Leadership

When it comes to thought leadership and staying informed, we’ve got you covered. See below for recent articles, webinars, and downloadable resources available.

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Are you underreporting UBI?

Are You Underreporting Unrelated Business Income (UBI)?

by Nancy Kirchner, CPA, Manager Federal law allows nonprofit organizations to engage in a certain amount of income-producing activity that is not related to its exempt purpose. However, the IRS […]

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Avoiding Excess Benefit Transactions

What You Need To Know: Understanding And Avoiding Excess Benefit Transactions

Intermediate sanctions legislation was passed in 1996; however, in recent years, the Internal Revenue Service (IRS) has renewed its focus on enforcement of the private inurement rule as it relates […]

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Gaming Requirements Exempt Organizations

By Annmarie Novotney Exempt organizations often have a focus on events or fundraisers from which to generate additional funds to promote their missions. Frequently, games of chance like bingo, pull […]

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Cyber Security for Not-For-Profits

Data breaches can occur in any organization, and not-for-profits (NFPs) are not immune. Oftentimes NFPs can be at risk because their systems are not up-to-date or are simplistic in nature. […]

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Exempt Organization Public Disclosure Requirements

Tax-exempt organizations are different from non-exempt organizations in many ways; one of which is their annual returns and exemption forms are required to be made available to the public. The […]

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Dangerous Transactions To Avoid

Certain transactions can be considered automatic issues for an organization if conducted with an interested person. Transactions providing an economic benefit that exceeds the value of considerations given are known […]

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FASB Issues New Standard NFP Financial Reporting

On August 18, 2016, the Financial Accounting Standards Board (FASB) issued an Accounting Standards Update (ASU) No. 2016-14 Presentation of Financial Statements of Not-for-Profit Entities that simplifies and improves how […]

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Compensation What You Don’t Know May Cost You

Payroll compliance may not seem like a concerning issue to your organization. You have hired an outside payroll provider. That provider diligently pays employees every two weeks, remits payroll taxes, […]

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Board of Directors’ Use of Financial Ratios

By: Shawn Williams, CPA, FHFMA, Audit Senior Manager As a current board member for several not-for-profit organizations, my fellow board members and executives seek my advice when reviewing and dissecting […]

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Diversifying Your Board

By: Annmarie Novotney, CPA, Senior Accountant In an age of social media, online fundraising, and increased volume of organizations in the market, nonprofit entities in the United States are fighting […]

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The Importance of Effective Monitoring Controls for Nonprofits

By: Marcus Frank, CPA, Senior Accountant Not-for-profit organizations often find themselves short on adequate resources to implement the ideal internal control environment, especially regarding segregation of duties. Adequate segregation of […]

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Social Media Policies

By: Ashley Jones, CPA , Senior Accountant Many businesses, including not-for-profits, are taking advantage of social media to promote marketing and solicit donations. Social media has proven to be an […]

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Importance of Public Support Test

Importance of Public Support Test

Organizations that qualify for tax exemption in section 501(c)(3) are considered private foundations unless they fall under one of the categories specifically excluded from the definition of private foundation in […]

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Is Charitable Gaming For You? | Pile of Raffle Tickets

Is Charitable Gaming For You?

By Mike Gricius, CPA  – Manager Should your organization offer gaming as a means of raising additional funds? Several charitable organizations are actively using raffles and other gaming activities as a fundraising […]

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What Women Want – and Why Nonprofits Should Care

By: Ashley Jones, Staff Accountant When creating a marketing strategy, not-for-profits (NFPs) need to identify their target audience for soliciting donations. “The 2011 Study of High Net Worth Women’s Philanthropy […]

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Webinars

restricted funds

Navigating Changes of Restricted Funds in Not-for-Profit Organizations

By Cecilia Spencer, CPA, Manager, at Blue & Co. Not-for-profit organizations often receive funds with specific restrictions on how they can be used. These restrictions ensure that the donor’s intent […]

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captive insurance

Captive Insurance Considerations

By Caroline Paulus, CPA, Audit Manager at Blue & Co. Insurance costs for not-for-profit organizations, especially state and national membership organizations, can vary widely based on several factors, including size […]

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endowment fund

Establishing Comprehensive Endowment Policies

By Doug Hasler, CPA, Director at Blue & Co. Whether your organization is considering soliciting donor-restricted permanent endowment contributions as part of a new capital campaign or you already have […]

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Establishing Comprehensive Endowment Policies

By Doug Hasler, CPA, Director at Blue & Co. In the first part of our series on establishing comprehensive endowment policies, we covered endowment creation and investment policy considerations. If […]

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payment re-direct and business email compromise

Payment Re-Direct and Business Email Compromise Fraud Schemes

By Luke Pierce, CPA, Manager, at Blue & Co. What is a payment re-direct and business email compromise scheme? A payment re-direct and business email compromise scheme is when a […]

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segregation of duties chart

What is Segregation of Duties and Why Is It Important to Not-for-Profit Organizations?

By Greg Jackson, CPA, Principal, at Blue & Co. What is Segregation of Duties? According to the American Institute of Certified Public Accountants, segregation of duties is a basic building […]

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