Thought Leadership
When it comes to thought leadership and staying informed, we’ve got you covered. See below for recent articles, webinars, and downloadable resources available.
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July 05, 2017
by Ashley Jones, CPA, Manager Following the headlines from any news source these days, it seems that cyber security is just about always trending. While this is not a new […]
June 19, 2017
by Nancy Kirchner, CPA, Manager Federal law allows nonprofit organizations to engage in a certain amount of income-producing activity that is not related to its exempt purpose. However, the IRS […]
June 07, 2017
Intermediate sanctions legislation was passed in 1996; however, in recent years, the Internal Revenue Service (IRS) has renewed its focus on enforcement of the private inurement rule as it relates […]
September 30, 2016
By Annmarie Novotney Exempt organizations often have a focus on events or fundraisers from which to generate additional funds to promote their missions. Frequently, games of chance like bingo, pull […]
September 12, 2016
Data breaches can occur in any organization, and not-for-profits (NFPs) are not immune. Oftentimes NFPs can be at risk because their systems are not up-to-date or are simplistic in nature. […]
September 12, 2016
Tax-exempt organizations are different from non-exempt organizations in many ways; one of which is their annual returns and exemption forms are required to be made available to the public. The […]
September 07, 2016
Certain transactions can be considered automatic issues for an organization if conducted with an interested person. Transactions providing an economic benefit that exceeds the value of considerations given are known […]
August 20, 2016
On August 18, 2016, the Financial Accounting Standards Board (FASB) issued an Accounting Standards Update (ASU) No. 2016-14 Presentation of Financial Statements of Not-for-Profit Entities that simplifies and improves how […]
July 27, 2016
Payroll compliance may not seem like a concerning issue to your organization. You have hired an outside payroll provider. That provider diligently pays employees every two weeks, remits payroll taxes, […]
October 04, 2013
By: Shawn Williams, CPA, FHFMA, Audit Senior Manager As a current board member for several not-for-profit organizations, my fellow board members and executives seek my advice when reviewing and dissecting […]
June 27, 2013
By: Annmarie Novotney, CPA, Senior Accountant In an age of social media, online fundraising, and increased volume of organizations in the market, nonprofit entities in the United States are fighting […]
December 06, 2012
By: Marcus Frank, CPA, Senior Accountant Not-for-profit organizations often find themselves short on adequate resources to implement the ideal internal control environment, especially regarding segregation of duties. Adequate segregation of […]
November 01, 2012
By: Ashley Jones, CPA , Senior Accountant Many businesses, including not-for-profits, are taking advantage of social media to promote marketing and solicit donations. Social media has proven to be an […]
July 19, 2012
Organizations that qualify for tax exemption in section 501(c)(3) are considered private foundations unless they fall under one of the categories specifically excluded from the definition of private foundation in […]
June 21, 2012
By Mike Gricius, CPA – Manager Should your organization offer gaming as a means of raising additional funds? Several charitable organizations are actively using raffles and other gaming activities as a fundraising […]
Webinars
November 19, 2025
By Jacob Fleshman, Senior Accountant at Blue & Co. Digital currency, often called cryptocurrency or just crypto, has moved from the fringes of finance to the center of global conversation. […]
October 29, 2025
By Michael Hill, Staff Accountant at Blue & Co. ASU 2020-07 Update – September 2025 Background In September 2020, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) […]
September 30, 2025
By Luke Pierce, CPA, Audit Manager at Blue & Co. Sector Growth and Financial Strength Over the past decade, the nonprofit sector has experienced exponential growth in the United States. […]
September 17, 2025
By Mike Gricius, Senior Manager When it comes to supporting your mission, charitable gift annuities (CGAs) can be an appealing option for both nonprofits and their donors. For nonprofits, these […]
August 27, 2025
By Angela Crawford, CPA, Director and Emilie Knieriem, CPA, Senior Manager at Blue & Co. The One Big Beautiful Bill Act (“OBBB”), enacted on July 4, 2025, introduces changes affecting […]
August 06, 2025
By Caroline Paulus, CPA, Audit Manager at Blue & Co. At the 2025 AICPA Not-for-Profit Industry Conference, not-for-profit finance professionals, auditors, and thought leaders came together for three days of […]
Resources
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