Nonprofit Resources
How to Ensure Your Church Bookstore Is Tax-Exempt
October 20, 2025 — Church bookstores can be wonderful resources for attendees and the church. It’s important to be aware, however, that your church bookstore may generate what the IRS considers unrelated business income (UBI), which is taxable. This article will help you understand the requirements for operating in a tax-exempt manner and how to remain in compliance.
Section 127 Plans Permanently Expanded to Include Student Loan Repayment
September 30, 2025 - Employer-provided educational assistance programs, also known as Section 127 plans, have been permanently expanded to include payments toward qualified education loans. Here are the steps your organization should take if you want to implement a plan or update an existing one.
Nonprofit Issues Newsletter, August 2025
August 26, 2025 - Learn about key considerations and best practices for addressing nonprofit compensation, analyzing church debt ratios, managing changing higher education risks, and much more.
IRS Confirms Certain Information Returns and Withholding Tables Will Remain Unchanged for 2025
August 25, 2025 - The IRS announced that under the phased implementation of the changes in the One Big Beautiful Bill Act (OBBBA), Form W-2, existing Forms 1099, and Form 941 and other payroll return forms will remain unchanged for tax year 2025. Withholding tables will also remain unchanged.
What Nonprofits Need to Know About the One Big Beautiful Bill Act
July 29, 2025 - The One Big Beautiful Bill Act (the “OBBBA”) introduces significant changes for tax-exempt organizations, from churches and educational institutions to charitable foundations and advocacy groups. Learn about the key provisions affecting nonprofits.
Nonprofit Issues Newsletter, February 2025
February 26, 2025 - Learn about the Uniform Guidance revisions and how they may affect your organization, answers to common questions about managing employee time, what to consider before accepting a real estate contribution, and more.
What to Consider Before Accepting a Real Estate Contribution
February 20, 2025 - A gift of real estate can be very generous. If your nonprofit is offered a real estate contribution, you might be tempted to jump at the opportunity. But it's crucial to carefully consider these gifts to avoid any unpleasant surprises and negative consequences.
Key Federal Tax Figures for 2025
February 13, 2025 - We are pleased to provide our annual Key Federal Tax Figures summary, which is designed to be a helpful reference tool throughout the year. We’ve expanded and enhanced the table this year to provide you with additional information.
Webinar for Nonprofits: 2024 Nonprofit Tax Year-End Review
December 12, 2024 - Watch this free recorded webinar for a look at the most important changes taking place in exempt organization tax. You'll learn about areas that are changing and areas that remain unchanged — all with an eye toward what 2025 will bring.
IRS Reopens Employee Retention Credit Voluntary Disclosure Program
August 16, 2024 - The IRS has reopened its Employee Retention Credit (ERC) Voluntary Disclosure Program to allow organizations with erroneous ERC claims to repay the funds at a 15% discount and avoid future audits, penalties, and interest. Applications are due by November 22, 2024.