Report Gift Cards on Form W-2 for Employees
The IRS recently clarified the rules for reporting gift cards given to employees on Form W-2. Check out this example and an explanation of the rules.
Calculating Whether Your Higher Education Institution Is an “ALE”
Applicable Large Employers (ALEs) have significant reporting requirements, including Form 1095-C. That means it is crucial for higher education institutions to document whether or not they have more than 50 full-time equivalent (FTE) employees for years beginning with 2014.
Higher Education Tax Reporting Data from Our 2016 Survey
See how higher education institutions across the U.S. responded to questions about Applicable Large Employers, Form 1098-T penalty notices, employment of adjunct professors, and much more.
The High Cost of Nonprofit Fraud
Fraud can wreak tremendous damage not just on a nonprofit’s finances, but on its reputation and donor confidence as well. Yet the trusting nature at many ministries and other nonprofit organizations leaves them more vulnerable to fraud.
Don’t Miss This Informative Nonprofit Fraud Webcast
Occupational fraud is on the rise at nonprofit organizations, and all nonprofits are at risk. Please join our free Anatomy of Nonprofit Fraud webcast on April 14 for essential information you need to help protect your organization from fraud.
Minister’s Housing Allowance and Retirement Plan Contributions
The minister's housing allowance is a unique tax component that can provide substantial benefit to qualifying employees. However, many nonprofits don’t realize that including this nontaxable allowance when calculating retirement plan contributions could have significant consequences. Here's what you need to know.
15 Questions Nonprofit Board Members Should Be Able to Answer
If you serve as a nonprofit board member, we recommend that you review the organization’s Form 990 and be informed enough to answer these 15 questions.
Gain Insight from CLA’s Tami Heim at the 2015 Ministry Leadership Seminar
Today's ministry leaders face multiple, fast-moving challenges. Join us at the 2015 Ministry Leadership Seminars for insight and inspiration from Tami Heim, president and CEO of Christian Leadership Alliance, and other expert speakers.
Higher Education Tax Briefs: Key Developments to Be Aware Of
The 2015 Higher Education Tax Reporting Trends Project takes a look at several interesting and important higher education tax developments.
Insight on Form 990 Data from Our Annual Higher Education Survey
Take a look at some of the Form 990 data we gathered during the 2015 Higher Education Tax Reporting Trends Project, including average total employees, average current salaries, and average total expenses.