Nonprofit Resources
Board Review and Approval of Form 990-series Returns
The governing boards of many higher education institutions are not aware of the information being reported on Form 990-series returns.
Gift Week: Gift Acceptance Policies
Why your nonprofit organization needs a gift acceptance policy.
Gift Week: De Minimis Fringe Benefits
Learn what counts as de minimis fringe benefits to employees and how to handle them from a tax standpoint.
Gift Week: Charitable Contribution Acknowledgments
Learn when a nonprofit should provide a receipt or acknowledgement to a donor, and what that should entail.
Gift Week: Vehicle Donations
A taxpayer donates a used van to a 501(c)(3) public charity. Does the charity need to file a Form 1098-C for the van and send a copy to the donor?
Gift Week: Business Gift Limits
Incidental costs, such as engraving on jewelry, or packaging, insuring, and mailing, are generally not included in determining the cost of a business gift for purposes of the $25 limit.
Nonprofit Tax UBIT Update: Educational Periodicals
Learn how the unrelated business income cost allocation rules of Section 1.512(a)-1(f) of the Income Tax Regulations apply to educational periodicals.
Tax Considerations for Members of Religious Orders
Services performed as a member of a religious order in the exercise of duties required by the order are considered ministerial services by the IRS. Learn more about the tax considerations for members of religious orders.
