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.

Want updates like these sent directly to your inbox?

Subscribe to our Newsletters

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 […]

Learn More
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credits and deductions, it also brought the following two changes for exempt organizations: Parking Tax Retroactively Repealed […]

Learn More
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 […]

Learn More
Form 990 Compensation Reporting

Form 990 Compensation Reporting

When your favorite time of year rolls around (completing your organization’s Form 990, of course!), it can be difficult to know what you should be providing to your tax return […]

Learn More
Contributions and Exchange Transactions_ A Reminder on Upcoming New Revenue Standards

Contributions and Exchange Transactions: A Reminder on Upcoming New Revenue Standards

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 […]

Learn More
Property Tax Exemptions for Nonprofits

Property Tax Exemptions for Nonprofits

Did you know that just because a nonprofit organization is exempt from income tax, does not automatically qualify it to be exempt from property taxes? A general rule is that […]

Learn More
Proposed Rules to End Donor Reporting Requirement for Non-501(c)(3) and Non-527 Organizations

Proposed Rules to End Donor Reporting Requirement for Non-501(c)(3) and Non-527 Organizations

On September 10, 2019, proposed REG-102508-16 was issued to end the reporting of names and addresses of substantial contributors listed on Schedule B of Form 990 or Form 990-EZ for […]

Learn More
Reviewing Your Organization’s Board Governance Model

Reviewing Your Organization’s Board Governance Model

A strong board of directors will oversee implementation of strategic objectives for the organization, but also has ultimate responsibility and liability. Building a strong board of directors is challenging, yet […]

Learn More
Exempt Organization Public Disclosure and Availability Requirements

Exempt Organization Public Disclosure and Availability Requirements

It’s pretty well known that exempt organizations’ current Form 990s or equivalent filings (990-EZ, 990-PF, etc.) are required to be available for public inspection. However, did you know these public […]

Learn More
Alternative Investments and Foreign Reporting for Nonprofits

Alternative Investments and Foreign Reporting for Nonprofits

Nonprofit organizations are often looking for ways to diversify their investment portfolios. One way to achieve diversification is to invest in alternative investments, which can include domestic and foreign limited […]

Learn More
New Lease Accounting Standard Deferral

New Lease Accounting Standard Deferral

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 […]

Learn More
Legislative Update for Exempt Organizations: July 2019

Legislative Update for Exempt Organizations: July 2019

On July 1, 2019, the Taxpayer First Act of 2019 (the “Act”) was signed into law.  The law is generally intended to improve customer relations with the Internal Revenue Service […]

Learn More
Federal Perkins Loan Program Announcements

Federal Perkins Loan Program Announcements

Electronic announcements May 3, 2019 and May 24, 2019 Colleges and universities who participate in the Federal Perkins Program are no longer able to award or disburse new Perkins Loans. […]

Learn More
Should My Organization Consider Establishing an Operating Reserve?

Should My Organization Consider Establishing an Operating Reserve?

The recent Accounting Standards Update (No. 2016-14) issued by the Financial Accounting Standards Board on the Presentation of Financial Statements of Not-For-Profit Entities has increased awareness of liquidity in not-for-profit […]

Learn More
QuickBooks Online Advanced and How It Can Impact Your Nonprofit

QuickBooks Online Advanced & How It Can Impact Your Nonprofit

If you are a current user of QuickBooks Online (QBO), you may have received an offer of a trial version of QBO Advanced or you may have received a notice […]

Learn More

Webinars

Not-for-profit financial statements

Beyond the Balances: What Your Not-for-Profit Financial Statements Are Really Telling You

By Luke Pierce, CPA, Senior Manager at Blue & Co. Leaders in the not-for-profit sector are often required to oversee and understand all parts of their organization. For the many […]

Learn More

6 Considerations for Navigating Restricted Fund Changes in Not-for-Profit Organizations

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 […]

Learn More

Building a Stronger IT Foundation for Your Nonprofit

By Karen Dringenburg, CPA, Audit Manager at Blue & Co. Your not-for-profit’s IT environment plays an important role in protecting donor information, financial data, and the systems that support your […]

Learn More
nonprofit IT policies

Is Your Nonprofit’s IT Environment Really Secure? 7 Policy Essentials You Can’t Afford to Ignore

By Karen Dringenburg, CPA, Audit Manager at Blue & Co. The IT environment is constantly evolving, and not-for-profit organizations face unique challenges in keeping pace. While your primary focus is […]

Learn More
federal grant funds

Are You Leaving Federal Grant Funds on the Table?

By Claudia Valarezo, CPA, Manager at Blue & Co. Maximize Cost Recovery Under Federal Rules (Uniform Guidance) Nonprofits and local governments often ask, “How can we avoid problems during our […]

Learn More

Is Your Nonprofit Ready for an Endowment? Weighing the Benefits, Costs, and Timing

By Beth Anne Akers, CPA, Manager, and Caroline Paulus, CPA, Manager at Blue & Co. An endowment fund is a powerful signal of an organization’s long-term commitment to its mission. […]

Learn More