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Unrelated Business Income Taxes (UBIT)
Read this article for a primer on UBIT and learn about the most common UBI generating activities. Also discussed are typical exemptions, exclusions and exceptions.
Article Tax & regulatory Foundational
IRS Accountable Plan Requirements: A Primer for NFPs
Learn how to properly structure your accountable plan requirements (APR) to comply with IRS requirements.
Article Tax & regulatory Foundational
Affordable Care Act: What Not-for-Profits Need To Know
Many of the issues surrounding the are still creating confusion in the business community, including not-for-profits. This article provides considerations for small...
Article Tax & regulatory Foundational
Compliance with Charitable Solicitation Laws
Learn about registration requirements and initiatives to simplify and clarify the registration process.
Article Tax & regulatory Advanced
The AICPA Audit Committee Toolkit: Not-For-Profit Entities 3rd Edition
This toolkit helps audit committees of NFP entities discover best practices for managing and incorporating their role within the organization.
Tool Governance Foundational
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