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Tax & regulatory

About this topic

These learning resources are designed to enhance the competency and development of not-for-profit professionals, including staff and stakeholders of not-for-profit entities and the firm practitioners who serve them.

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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