Nonprofit Resources
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.
2017 Higher Education Tax Reporting Trends Project
The 2017 Higher Education Tax Reporting Trends Project provides data on cell phone tower rentals, minister’s housing allowance, logo apparel sales and more, along with insight on the potential tax implications.
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.
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.
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.
IRS Focuses on Employment Tax Issues During Tax-Exempt Organization Audits
Based upon the IRS’ continued focus on employment tax issues, it is imperative that tax exempt entities review their policies and processes and invest in initiatives and resources to ensure compliance.
What to Know About Taxation of International Students Receiving Financial Aid
If your institution has international students who receive financial aid, there are specific income tax requirements you need to be aware of.
Four Questions to Ask About Executive Compensation at Your Organization
Nonprofit organizations need to attract and retain qualified leadership. But many nonprofit leaders are unaware of the intricacies of the IRS requirements for executive compensation — and of the significant penalties that can arise if the IRS deems compensation “excessive.”