Many CPAs who represent notfor-profit clients and serve on not-for-profit boards may be interested in a web page created by ...

Charitable Contribution Rules for Individuals Generally, contributions of long-term capital gain (LTCG) property will result in a deduction equal to the fair market value of the property, subject to a ...

Audit and tax firms have long understood that the traditional services for which they are being engaged (e.g., conducting an ...

Many corporate executives continually question and analyze their business practices to achieve their goals more effectively ...

The recent Supreme Court decision in South Dakota v. Wayfair will expand retailers’ responsibilities to collect sales taxes on out-of-state purchases. Although the Court’s rationale was that ...

“Our Greatest Hits” is an effort to show our readers the most popular – and still avidly read – articles from our archives. This article originally appeared in our May 1993 Issue. Abstract – Community ...

Internet searches for capital gains avoidance usually lead the general public to a handful of common strategies, with IRC section 1031 exchanges usually rising to the top of the list. Structured ...

In Brief The debate over how well the accounting curriculum in the United States serves the needs of both students and practitioners continues unabated. A key focus remains on how well students are ...

Percentage test. The plan must benefit 70% or more of all employees or, 80% or more of all employees who are eligible to benefit under the plan (provided 70% or more of all employees are eligible to ...

For purposes of illustration, the authors present a set of eight ratios that are likely to be useful to a variety of not-for-profit organizations. The ratios represent the three broad areas of ...

Benefits of Diversity Exhibit 1 identifies the benefits of increasing workplace diversity to accounting firms and other organizations. Because resources and effort may be required to benefit from ...

Overall, what the Fraud Diamond adds is capability, the personal traits and abilities needed to recognize and exploit fraud opportunities, especially more complex opportunities. In this way, the Fraud ...