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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While both exempt under IRC Section 501(c)(3), private foundations have several restrictions that do not apply to public charities. One major restriction is the self-dealing rules. Private foundations are prohibited […]
Cyber Security Vulnerabilities In light of the recent Blackbaud data breach, we are reminded of the importance of ensuring your data is secure and being aware of cybersecurity vulnerabilities. What […]
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 […]
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 […]
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 […]
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 […]
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 […]
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. […]
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 […]
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 […]
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 […]
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 […]
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 […]
Webinars
By Rachel Goodrich, Manager at Blue & Co. As the year winds down, donors often get into the giving spirit, and many organizations experience an uptick in contributions. These gifts […]
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. […]
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) […]
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. […]
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 […]
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 […]




























