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.
Want updates like these sent directly to your inbox?
Intermediate sanctions sound fairly scary. In reality, regulations and penalties are equally scary, so the name is appropriate. Intermediate sanction regulations and penalties exist to stop abuses by disqualified persons […]
A nonprofit entity is required to maintain proper records to ensure the organization complies with tax rules and regulations. If an organization is unable to provide supporting documentation proving qualification […]
The Indiana State Board of Accounts (SBA) has the responsibility of examining the accounts and financial records for all state entities and entities receiving public money within the state of […]
Provisions of the 2017 Tax Cuts and Jobs Act, H.R. 1, are expected to have significant impacts on charitable giving, among other changes that will affect not-for-profit organizations (NFPs) both […]
On December 22, President Trump signed into law the “Tax Cuts and Jobs Act” (P.L. 115-97), a sweeping tax reform law that will entirely change the tax landscape. The legislation […]
Also, read: “12 Days of Tax Tips – Part 1” Part 2 Table of Contents: Six check-up questions for end-of-year withholding Five steps to remember when making a charitable […]
As the year comes to a close, we have collected twelve IRS lists with tax tips for year-end planning, safekeeping, reporting, and giving. Part 1 Table of Contents: Twelve worst […]
Written by Mickie Murphy, ERPA, QPA, QKA In 2007, the Internal Revenue Service published 403(b) regulations requiring that all 403(b) plans have a written plan document in place by December […]
How Charitable Organizations Can Help Victims Of Emergency Hardships Or Disasters Charitable organizations can assist those facing emergency hardships and disaster victims in a variety of ways. Organizations may provide […]
Update published on June 5, 2020: FASB issued Accounting Standards Update (ASU) 2020-05, Revenue from Contracts with Customers (ASC 606) and Leases (ASC 842) Effective Dates for Certain Entities, as part of […]
Even though there have been several attempts this year to repeal the Patient Protection and Affordable Care Act (the “ACA”), the efforts have not been successful. Additionally, the attempted repeal […]
When an organization provides grants to individuals, it may be required to complete specific schedules on the Form 990. Organizations that provide grants or assistance to interested persons must complete […]
Beginning in the calendar year 2018, and fiscal years ending in 2019, nonprofit organizations will be required to present expenses both by their functional and natural classification, in a manner […]
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 (NFP) Entities. This update is meant […]
by Ashley Jones, CPA, Manager Following the headlines from any news source these days, it seems that cyber security is just about always trending. While this is not a new […]
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 […]