By: Robert Moreland, CPA,Tax Manager and Kara Clark, CPA, Staff Accountant In 2004, the Internal Revenue Service, through the Exempt Organizations Office of the Tax Exempt and Government Entities Division, […]

By: Bob Moreland, CPA, Manager Note: This article is part two of a three-part series discussing issues that may jeopardize an organization’s tax exempt status. Part one provided an overall discussion […]

By: Stephen Clements, CPA, Senior Manager For most nonprofit organizations, revenues result from either program revenues, for example, when services are performed to earn revenue, or contribution revenues, such as […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]