Our Thoughts On Archive

Tax Implications of Senate's Version of Tax Reform for Exempt Organizations

Keith Donnelly also contributed to this article. On November 9, 2017, the Senate Finance Committee released policy highlights of their version of the “Tax

Pitfalls in Gathering Comparable Compensation Data - Part 7 in a Series

As discussed in the previous post, comparable compensation data can be obtained from Forms 990 of the identified peer group, as well as from available

How to Determine an Accounting Standards Effective Date for Not-for-Profit Entities

Since the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2013-12, Definition of a Public Business Entity (ASU) 2013-12,

Is Your Comparable Compensation Data Actually Comparable?- Part 6 in a Series

Once the board of directors has determined who will be leading the compensation process (full board or a compensation committee) and has discussed the

Trigger Question on the Rebuttable Presumption for Executive Compensation

The Tax-Exempt and Government Entities section of the Internal Revenue Service (IRS) has indicated that it will be using data-driven decision-making to

Compensation Best Practices in the Nonprofit World - Part 5 in a Series

In this series that addresses common issues surrounding compensation, it’s worthwhile to note that compensation encompasses all forms of pay and