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Nonprofits Get a Bag of New Rules from Tax Overhaul

When President Trump signed the massive federal income tax overhaul into law on December 22, 2017, much was made of nonprofits’ understandable concern that the higher standard deduction would reduce incentives for charitable giving. The concern is, of course, extremely important, but the new law also includes several other provisions that could affect nonprofits. Continue reading Nonprofits Get a Bag of New Rules from Tax Overhaul

Avoid These 4 Common Finance-Function Mistakes

Women talking and laughingWhen President Trump signed the massive federal income tax overhaul into law on December 22, 2017, much was made of nonprofits’ understandable concern that the higher standard deduction would reduce incentives for charitable giving. The concern is, of course, extremely important, but the new law also includes several other provisions that could affect nonprofits. Continue reading Avoid These 4 Common Finance-Function Mistakes

Will the TCJA make your UBIT jump?

up arrow with money patternAs the new tax bill worked its way through Congress last fall, nonprofits across the country raised their voices high to share concerns about its disincentives for charitable donations — as well as the proposed repeal of the Johnson Amendment. Little was heard, though, about changes to the rules for unrelated business income tax (UBIT). And it turns out that the final law, the Tax Cuts and Jobs Act (TCJA), includes several provisions that could boost your organization’s liability for the tax, regardless of whether you operate an unrelated business.

Continue reading Will the TCJA make your UBIT jump?

Raffles: Follow the rules of the game

up arrow with money patternIf your organization anticipates raising big amounts with a raffle at your next fundraising event, you might want to step back and revisit your assumptions. State laws vary, but the IRS has rules related to unrelated business income (UBI) that need to be followed, and raffle income may be subject to UBI tax. Here’s what you need to know before you place all your bets on this event. Continue reading Raffles: Follow the rules of the game

Newsbits

up arrow with money patternGiving study yields disappointing results

A new study based on data gathered over 15 years from more than 9,000 U.S. families offers an in-depth look into charitable giving during that period — and it includes some discouraging data. The Philanthropy Panel Study is conducted every two years by the Indiana University Lilly Family School of Philanthropy and the University of Michigan Institute for Social Research. Continue reading Newsbits