Nonprofit Resources
Nonprofit Issues Newsletter, August 2025
Key considerations and best practices for addressing nonprofit compensation, analyzing church debt ratios, managing changing higher education risks, and much more.
The Trickle-Down Effects of Compensation on Organizational Culture
Compensation is a crucial aspect of work, and employees often equate it with their perceived value. This sometimes leads to assumptions and misunderstandings that can impact employee engagement and organizational culture.
Discover how compensation practices influence organizational culture and learn practical ways your organization can address this topic objectively and transparently.
Analyzing Key Financial Indicators: Debt Ratios
Monitoring debt ratios helps churches ensure that their financial obligations don’t hinder ministry opportunities. Analyzing these ratios can also uncover issues that need attention, guiding your church leadership toward wise, proactive stewardship.
See how to analyze key ratios, apply recommended benchmarks, and use debt ratios alongside other metrics to gain deeper insight into financial trends.
The Changing Private Higher Education Risk Landscape
The convergence of political shifts, regulatory changes, economic pressures, and demographic trends has created a higher education risk environment that requires agility, foresight, and strategic leadership.
Explore the top risks identified by institutions and credit rating agencies, recent and pending policy and funding changes, and other key factors affecting private nonprofit higher education institutions.
IRS Confirms Certain Information Returns and Withholding Tables Will Remain Unchanged for 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.
This does not alter the fact that employees receiving qualified tips or qualified overtime pay, or both, will nonetheless be permitted to claim a deduction for those amounts. Learn more.
Important Considerations for Church Benevolence Programs
Many churches have benevolence programs to assist members and others in the community during times of emergency or financial crisis. See how you can build a framework for faithful support by applying benevolence program best practices, developing simple policies for demonstrating and documenting recipients’ needs, and making disbursements in an accountable manner.
Newsbits
Impacts and Timing of Changes in the One Big Beautiful Bill Act
The OBBBA introduces significant changes for tax-exempt organizations. Check out our recent articles to learn about key provisions and the timing of these changes for nonprofit organizations and higher education institutions.
Save the Date: National Church Virtual Seminar
Please mark your calendar and plan to join us at our annual National Church Virtual Seminar on Wednesday, November 5 from 12:00 to 5:00 p.m. ET. You’ll gain valuable insight and strategies to help your church manage change and prepare for the future. Details and registration will be available soon.