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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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Potential Issues with Online Donor Solicitation and Grant Applications

As organizations have had to navigate and operate under the instantaneous, shifting changes that are resulting from the current pandemic, one of the largest challenges to overcome is continuing to […]

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Can my not-for-profit use donor-restricted funds for operating expenses during this COVID-19 crisis_

Use of Donor-Restricted Funds in a Crisis

Can my not-for-profit use donor-restricted funds for operating expenses during this COVID-19 crisis? As a general matter, not-for-profits cannot use donor-restricted funds for other expenses. If funds have been restricted […]

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Webinar: National Bank of Indianapolis 2020 Nonprofit Training Series_ Setting Financial Benchmarks

On-Demand Webinar: NBI 2020 Nonprofit Training Series: Setting Financial Benchmarks

Join The National Bank of Indianapolis and Blue & Co. as we discuss how nonprofits can set financial benchmarks to focus on critical measures that help ensure sustainability during times […]

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Deferral of Revenue Recognition and Leases

Deferral of Revenue Recognition and Leases

This article was originally published with updates to FASB updates on December 10, 2019 and was most recently updated on June 5th. It is being updated as new information becomes […]

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Managing Cash Flow Through Uncertainty

Managing Cash Flow Through Uncertainty

Cash flow management is a critical exercise during uncertain times like these and one that is top of mind for every business owner.  It involves managing every aspect of the […]

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CARES Act Charitable Deduction Expansion: Opportunity for Attracting New Donors

CARES Act Charitable Deduction Expansion: Opportunity for Attracting New Donors

With the needs of our world constantly changing due to the effects of the COVID-19 pandemic, non-profit organizations find themselves having to rethink their operations, short-term missions, and revenue streams. […]

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Tax Filing Deadline Reminder to Non-Profit Organizations

Tax Filing Deadlines Have Been Extended for Not-For-Profit Organizations

This article was originally published on March 30th and is being updated as new information becomes available. The Internal Revenue Service (IRS) announced on April 9, 2020, that informational tax […]

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Financial Planning for Nonprofits in Uncertain Times

Financial Planning for Nonprofits in Uncertain Times

It is in times like the current COVID-19 pandemic where our national and global economies are facing historic challenges that organizations are confronted with the need to make paradigm shifts […]

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Proposed Accounting Standards Update (ASU) “Presentation and Disclosure by Not-for-Profit Entities for Contributed Nonfinancial Assets”

Proposed Accounting Standards Update (ASU) “Presentation and Disclosure by Not-for-Profit Entities for Contributed Nonfinancial Assets”

On February 10, 2020, the Financial Accounting Standards Board (FASB) issued a Proposed Accounting Standards Update (ASU) “Presentation and Disclosure by Not-for-Profit Entities for Contributed Nonfinancial Assets” designed to improve transparency […]

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Indiana Form 136 - Deadline April 1, 2020

Indiana Form 136: Deadline April 1, 2020

Has your charitable organization moved in the last year? Have you had a significant change in use of property? If your organization is located in Indiana, and you answered yes […]

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Gift Acceptance Policies

Gift Acceptance Policies

Having sound governance policies to accomplish an organization’s mission encourages operational and managerial efficiency. Organizations that receive more than $25,000 in non-cash contributions are required to file a Schedule M […]

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Exempt Organization Highlights of Spending Package’s Tax Law Changes

Exempt Organization Highlights of Spending Package’s Tax Law Changes

While the Further Consolidated Appropriations Act, 2020 (Act) brought about extensions for certain credits and deductions, it also brought the following two changes for exempt organizations: Parking Tax Retroactively Repealed […]

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Federal Perkins Loan Program Update

Federal Perkins Loan Program Update

Updates to the Federal Perkins Loan Program continue as the Department of Education (“Department”) proceeds to wind down the program. During the fall, the Department issued several announcements including literature […]

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Webinars

contributed nonfinancial assets

Accounting Requirements for Contributed Nonfinancial Assets

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) […]

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Navigating Growth: Opportunities and Obstacles in the Nonprofit Sector

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. […]

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hand planting coins in dirt with a small sprout on top to illustrate the growth of funds | The Pros and Cons of Charitable Gift Annuities | The Pros and Cons of CGAs

The Pros and Cons of Charitable Gift Annuities

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 […]

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big beautiful bill not for profits

The One Big Beautiful Bill: Impacts to Not-For-Profit Organizations

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 […]

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2025 AICPA conference

What’s Next for Not-For-Profits? Insights from the 2025 AICPA Conference

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 […]

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cryptocurrency for not-for-profits

Fundraising Expenses: Know the Rules, And Your Options

By Rick Shields, CPA, Principal at Blue & Co. One of the issues not-for-profits must address is how to raise funds while also properly reporting the associated costs for donor […]

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