Nonprofit Issues Newsletter, December 2017
Learn about proposed changes to accounting for contributions, the IRS 2018 work plan, protecting your organization from the risks posed by the dark web, and more.
Cell Phone Tower Rental and UBIT: Data from Our Annual Survey
One-third of the respondents in our annual Higher Education Tax Reporting Trends Project survey said they receive rental income from cell phone towers. This can be a tricky when it comes to unrelated business income tax.
Important Changes in the New House Tax Bill
November 7, 2017 - The Tax Cuts and Jobs Act (H.R. 1) contains a wide variety of changes for both business and individual tax rates. Here's a summary of key proposed changes.
Nonprofit Issues Newsletter, October 2017
Benchmarking data on funding sources, best practices for succession planning, updates on charitable donation substantiation compliance, and more.
IRS Focused on Charitable Donation Substantiation Compliance
Recent Tax Court cases have demonstrated the IRS's increase in strict compliance with the substantiation requirements for charitable donations.
IRS Confirms ACA Penalties Still Apply, So ACA Reporting on Forms 1094 and 1095 Continues Too
Amidst the White House and legislative activities aimed at repealing the Affordable Care Act, many employers are questioning whether the ACA penalties will be enforced for prior year violations and if its reporting requirements still apply to the current year. The IRS confirmed that the ACA continues to be the law of the land.
Estimated Inflation-Adjusted Key Tax Figures for 2018
September 15, 2017 - Various tax news outlets have released inflation-adjusted estimates to key tax figures for 2018. This is useful information for planning as we approach 2018.
Webcast for Nonprofits: 2017 Nonprofit Tax Year-End Review
December 14, 2017 - It has been an interesting year for exempt organization tax issues. Get up to speed on the most important nonprofit tax developments in 2017, and take a look at what next year may hold.
Nonprofit Issues Newsletter, June 2017
This issue covers ASU 2016-14 implementation issues, four steps for next level cybersecurity, taxation of international students receiving financial aid, and more.
Webcast for Nonprofits: Demystifying Planned Giving Techniques
August 24, 2017 - In this webcast, Ted Batson explains common planned giving techniques with the goal of removing some of the mystery surrounding the alphabet soup used in planned giving.