Gift Week: Charitable Receipting
Make sure your nonprofit is handling charitable receipting in accordance with IRS rules. Click to learn how and when to provide your nonprofit donors with receipts.
New AICPA Not-For-Profit Section to Provide Key Resources
The AICPA has created a new Not-For-Profit Member Section designed to provide information and resources to those who work in and for this industry.
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.