Nonprofit Resources
Can Teachers Qualify for Minister’s Taxation?
Learn the key factors to consider when determining whether a teacher qualifies as a minister for tax purposes, and the hazards of misclassification.
Key Higher Ed Tax Reporting Data from Our Annual Survey
For the sixth year, we’ve surveyed colleges, universities, and seminaries across the U.S. on key tax issues and compiled the data into our Higher Education Tax Reporting Trends Project white paper. Here’s a look at some of the survey findings.
2015 Higher Education Tax Reporting Trends Project
The 2015 edition of this unique statistical review looks at property taxes, accountable reimbursement plan procedures, soccer teams and stadiums, and Form 990 data from higher education instituions across the country.
Contribution Documentation Checklist
This charitable contribution checklist will point organizations and donors to issues that need to be addressed for a donor to properly claim a contribution deduction.
Same-Sex Marriage Decision & the Exempt Status of Religious Organizations
The U.S. Supreme Court’s recent decision creating a constitutional right to same-sex marriage raises difficult questions about how the court will resolve conflicts between this new right and the legal and tax accommodations provided to religious organizations.
What Nonprofits Need to Know About Corporate Sponsorships
The corporate sponsorship rules provide a closely defined safe harbor of activities or actions on which no tax will be due.
Unrelated Business Activities, FIN 48, and Uncertain Tax Positions
Over the past few years, the IRS has continually stated that they are ramping up compliance in the area of unrelated business income tax reporting for exempt organizations.
Gift Week: Taxidermy
Learn how to properly handle donations of taxidermy property from a tax standpoint.
Gift Week: Business Gifts
A college president buys a golf putter for a long-time donor. What is the proper tax treatment for this gift?
Gift Week: Gift Cards to Employees
Are gift cards given to employees as birthday presents a de minimis fringe benefit, or taxable?
