One of the biggest questions arising from the passing of the Tax Cuts and Jobs Act (TCJA) involves the add-back of disallowed fringe benefit deductions to an exempt organization’s unrelated […]
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Update published on June 5, 2020: FASB issued Accounting Standards Update (ASU) 2020-05, Revenue from Contracts with Customers (ASC 606) and Leases (ASC 842) Effective Dates for Certain Entities, as part of […]
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The passing of the Tax Cuts and Jobs Act (TCJA) in December 2017 brought about some of the largest changes for exempt organizations since the reformatting of the Form 990 […]
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A lot of time has been spent examining the implications of tax reform as it relates individuals and businesses. Yet, estates and trusts were also significantly impacted by the Tax […]
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With the end of the year approaching, many not-for-profits see an increase in giving. Therefore, we thought it would be helpful to provide a brief summary of donors’ documentation requirements […]
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In case you are not aware, the Centers for Medicare and Medicaid Services (CMS)’s new hospital price transparency policy goes into effect January 1, 2019. By that date, hospitals must […]
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Is your clinic missing out on potential enhanced Medicare and Medicaid reimbursement? The Rural Health Clinic Service Act of 1977 was established with the intent to increase access to primary […]
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This is the second article in a two-part series on gifts in kind. Click here to read Part 1 where we discuss types of in-kind gifts and how they should […]
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As you may have heard, the CMS 2019 Relative Value Unit (RVU) weighting for E&M visits is proposed to effectively shift to a two-level system, with level 1 visits receiving […]
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This two-part series will provide information about in-kind gifts, including the definition and recognition of such gifts and in the second article, the documentation best practices and impact on tax […]
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Beier to succeed Brad Shaw effective January 1, 2027, following a planned two-year succession process. CARMEL, Ind. (October 6, 2026) – Blue & Co., LLC, a top-60 accounting and advisory […]
By Jonah Gjertson, CVA, Senior Consultant at Blue & Co. Buying a business is a complicated process with material financial implications each step of the way. There are many decisions […]
By Caroline Paulus, CPA, Manager and Beth Anne Akers, CPA, Manager at Blue & Co. When circumstances shift and a not-for-profit needs to repurpose restricted funding, balancing donor intent with […]
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