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“Quid Pro” What? Cash Gifts Are Not No-Brainers!
This article explains "quid pro quo" donations are and how to correctly report them on your taxes.
Stress Testing the Charitable Organization
Philanthropic advisors play an important role in guiding volunteer-driven nonprofits in the performance of their vital community work. Here's a tool to help them stay healthy and improve sustainability.
Exempt Organization Annual Filing Requirements Overview
Responsibilities for filing a federal returns, reporting and disclosure documents once you have received tax-exempt status.
Financial Transparency
Earning trust through financial transparency and accountability goes beyond what the law requires, but let's start there: Nonprofits are required to disclose certain financial information to the public upon request; board members have access to financial information in order to fulfill their fiduciary duty to the nonprofit.
Finding Fiscal Sponsors
Resources for unincorporated groups or nonprofits seeking to find fiscal sponsors for their activities.
Form 990 Forms and Instructions
View IRS links for Forms 990, 990-EZ, and 990-PF, their schedules and instructions.
Form W-2 Reporting of Employer-Sponsored Health Coverage
The Affordable Care Act requires employers to report the cost of coverage under an employer-sponsored group health plan. Reporting the cost of health care coverage on the Form W-2 does not mean that the coverage is taxable. Learn more from this resource from the IRS.
Four Things Every Nonprofit Contracting with Government Should Do
"The White House Office of Management and Budget (OMB) rules known as the Uniform Guidance went into effect at the end of 2014 [...] the rules require that governments pay their nonprofit contractors reasonable indirect costs."
How Are You Judged? Coping with Ugly Ratios
Donors, lawmakers, and other stakeholders are looking at your nonprofit's "program efficiency ratio" (PER) as an indicator of good stewardship. However, this ratio doesn't paint the entire picture.
How Much Profit Does a Nonprofit Need?
This article will identify the key variables and explain how any organization can calculate the minimum profit it needs to prevent slow, steady erosion of the quality of its output.
How to Claim the Health Care Tax Credit
Many nonprofits have been wondering how to claim the small employer health care tax credit. Get answers from Small Business Health Care Tax Credit Questions and Answers: How to Claim the Credit.
How To Develop Your Nonprofit Operating Reserve
Examine common factors that organizations should take into account when considering how much to set aside for their operating reserve.
How To Hire the Right Bookkeeper
Since there is no education credential or professional license for bookkeepers, their skillls can range widely. In this article, Mig Murphy Sistrom, CPA, provides a brief quiz that will help you determine if you need a skilled bookkeeper or not.
Investing for Impact: Indirect Costs Are Essential for Success
This report addresses how governments that hire charitable nonprofits to deliver services and then reimburse them for less than reasonable indirect costs undermine the ability of nonprofits to deliver high quality services.
IRS Publication 1771, Charitable Contributions - Substantiation and Disclosure Requirements
The publication explains the federal tax law for organizations such as charities and churches that receive tax-deductible charitable contributions and for taxpayers who make contributions.