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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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 […]
Even though there have been several attempts this year to repeal the Patient Protection and Affordable Care Act (the “ACA”), the efforts have not been successful. Additionally, the attempted repeal […]
When an organization provides grants to individuals, it may be required to complete specific schedules on the Form 990. Organizations that provide grants or assistance to interested persons must complete […]
Beginning in the calendar year 2018, and fiscal years ending in 2019, nonprofit organizations will be required to present expenses both by their functional and natural classification, in a manner […]
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 (NFP) Entities. This update is meant […]
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 […]
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 […]
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 […]
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 […]
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. […]
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 […]
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 […]
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 […]
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, […]
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 […]
Webinars
By Mike Gricius, CPA, Senior Manager at Blue & Co. Planned gifts are a tool that can help not-for-profits plan ahead and secure the future for the years to come. […]
By Corey Schunemann, CPA, Manager at Blue & Co. The IRS issued proposed regulations that could dramatically affect the landscape and operations of Donor Advised Funds (“DAF”). While many organizations […]
By Chad Nieter, Senior Manager at Blue & Co. Artificial intelligence (AI) is technology that enables computers and digital devices to learn, read, write, talk, see, create, play, analyze, make […]
By Angela Crawford, CPA, Director at Blue & Co. There are two key items Indiana not-for-profits need to know in first quarter 2024 – no matter your organization’s fiscal year […]
By Rick Shields, CPA, Principal at Blue & Co. When not-for-profits receive grants from governments and foundations, the application process often includes an estimate for indirect costs which is then […]
By Holly Fields, CPA, Senior Manager at Blue & Co. For 2024, the Internal Revenue Service (IRS) increased plan limitations to reflect cost of living adjustments. Below are some of […]