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Blog Author: Kyle Ager

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Quid Pro Quo Contributions

This Fall, more and more nonprofits are starting to host virtual special events, taking place for some of the traditional in-person events. A number of nonprofits have creatively found ways

Parking Tax Update

In December 2018, the IRS released Notice 2018-99 to clarify the taxation of parking expenses Under § 274(a)(4) and § 512(a)(7) of the Internal Revenue Code. The notice reaffirmed that

Important Update for Nonprofits Regarding Qualified Transportation Benefits and Unrelated Business Income

Due to the changes in the Federal Tax Law, nonprofit employers will have to pay a 21% Unrelated Business Income Tax (UBIT) on transportation benefits including parking and transit passes

Guidance on Subrecipient and Contractor Determinations

When an organization receives Federal funds from a pass-through entity (pass-through), it will be classified as either a subrecipient or a contractor, depending on the structure of the agreement. If

The New Federal Tax Law Effects on Non-Profits

The 2017 tax reform legislation is the biggest change to the tax law since 1986. While many of the changes affect individuals and for profit entities, there are some important
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Should your 501(c)(3) nonprofit organization consider the free 501(h) election?

Nonprofits CAN legally engage in lobbying activity to influence legislation. However, the extent to which nonprofits can lobby without endangering their exempt status has caused many to shy away from

Promises to Give vs. Intentions to Give – When to Record as a Receivable

Many non-profit organizations struggle determining whether the communication they received from a donor represents a conditional promise to give, an unconditional promise to give, or an intention to give. This


Now that I have been back in Wisconsin for a couple of weeks and have been asked a lot of questions by my friends and colleagues, I have had some