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Not-For-Profit Group Newsletter — Summer 2016
ORBA’s Not-For-Profit Group Newsletter is a quarterly publication focused on effective not-for-profit organization management. The Summer 2016 issue includes two articles: “When Investment Income Counts as UBI” and “Newsbits: Summer 2016.’”
Not-For-Profit Group Newsletter — Spring 2016
Tread Carefully This Election Season SARAH WIDLOCK, CPA With the 2016 election season picking up steam, not-for-profit organizations need to exercise caution not to stray into political activities that could put their tax-exempt status on the line. However, while the Internal Revenue Code (IRC) clearly prohibits certain activities and expenditures related to the political process, […]
Not-For-Profit Group Newsletter — Winter 2016
ORBA’s Not-For-Profit Group Newsletter is a quarterly publication focused on effective not-for-profit organization management. The Winter 2016 issue includes two articles: “Corporate Sponsorship Money: Is It Taxable?” and “Time to 'Go to School' Regarding the Use of Credit Cards.'”
Not-For-Profit Group Newsletter — Fall 2015
ORBA’s Not-For-Profit Group Newsletter is a quarterly publication focused on effective practice management. The Fall 2015 issue includes two articles: “Think Before You Jump” and “Not-For-Profit Governance Survey.”
Not-For-Profit Group Newsletter – Summer 2015
Changes to Not-For-Profit Reporting ALISON FETZER, CPA The Financial Accounting Standards Board (FASB) issued Proposed Accounting Standards Update (ASU) Not-for-Profit Entities (Topic 958) and Health Care Entities (Topic 954) – Presentation of Financial Statements of Not-for-Profit Entities in April 2015. The intended purpose of this ASU is to improve GAAP for Financial Statement Presentation by […]
Not-For-Profit Group Newsletter – Winter 2015
ORBA’s Not-For-Profit Group Newsletter is a quarterly publication focused on effective not-for-profit management. The Winter 2015 issue includes two articles, Move Over Expense Ratios and Not-For-Profit Newsbit: Simple and Secure.
Not-For-Profit Group Newsletter – Fall 2014
ORBA’s Not-For-Profit Group Newsletter is a quarterly publication focused on effective not-for-profit management. The Fall 2014 issue features two articles, Building a Dream Team—How to Manage the Board Selection Process and By the Book—Setting Executive Compensation Correctly.
Not-For-Profit Group Newsletter – Summer 2014
ORBA’s Summer 2014 Not-For-Profit Group Newsletter includes two articles: Footnotes Tell a Story: What Constituents Can Glean from Your Financial Statements by Joe Gassel, CPA, and Newsbits by Marva Harris, CPA.
Not-For-Profit Group Newsletter – Spring 2014
The Affordable Care Act’s (ACA’s) shared-responsibility provision, commonly referred to as “play or pay” — requiring that “large” employers offer their employees affordable health insurance or pay a penalty — has been delayed until 2015. But that means that now is the time for not-for-profit organizations to determine what it will mean for their bottom line. This article explains who qualifies as a large employer and how “affordable” is defined. A Sidebar discusses how smaller not-for-profit organizations can qualify for the Small Business Health Care Tax Credit.
Not-For-Profit Group Newsletter – Winter 2014
This edition focuses on two topics. The first article addresses how to manage and safeguard peer-to-peer fundraising efforts utilized to raise money for not-for-profits. The second article, "Newsbits," discusses a court case, the concept of kaizen (continuous improvement) and results from a study focused on public support for community foundations.