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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As organizations have had to navigate and operate under the instantaneous, shifting changes that are resulting from the current pandemic, one of the largest challenges to overcome is continuing to […]
Can my not-for-profit use donor-restricted funds for operating expenses during this COVID-19 crisis? As a general matter, not-for-profits cannot use donor-restricted funds for other expenses. If funds have been restricted […]
Join The National Bank of Indianapolis and Blue & Co. as we discuss how nonprofits can set financial benchmarks to focus on critical measures that help ensure sustainability during times […]
This article was originally published with updates to FASB updates on December 10, 2019 and was most recently updated on June 5th. It is being updated as new information becomes […]
Cash flow management is a critical exercise during uncertain times like these and one that is top of mind for every business owner. It involves managing every aspect of the […]
With the needs of our world constantly changing due to the effects of the COVID-19 pandemic, non-profit organizations find themselves having to rethink their operations, short-term missions, and revenue streams. […]
This article was originally published on March 30th and is being updated as new information becomes available. The Internal Revenue Service (IRS) announced on April 9, 2020, that informational tax […]
It is in times like the current COVID-19 pandemic where our national and global economies are facing historic challenges that organizations are confronted with the need to make paradigm shifts […]
On February 10, 2020, the Financial Accounting Standards Board (FASB) issued a Proposed Accounting Standards Update (ASU) “Presentation and Disclosure by Not-for-Profit Entities for Contributed Nonfinancial Assets” designed to improve transparency […]
Has your charitable organization moved in the last year? Have you had a significant change in use of property? If your organization is located in Indiana, and you answered yes […]
Having sound governance policies to accomplish an organization’s mission encourages operational and managerial efficiency. Organizations that receive more than $25,000 in non-cash contributions are required to file a Schedule M […]
While the Further Consolidated Appropriations Act, 2020 (Act) brought about extensions for certain credits and deductions, it also brought the following two changes for exempt organizations: Parking Tax Retroactively Repealed […]
Updates to the Federal Perkins Loan Program continue as the Department of Education (“Department”) proceeds to wind down the program. During the fall, the Department issued several announcements including literature […]
Webinars
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 […]