Unrelated Business Income and the 501(c)(3) Public Charity
by Michael E Batts Cpa
Fundraising for Social Change (Kim Klein's Fundraising, #37) (Kim Klein's Chardon Press)
by Kim Klein
Fundraising for Social Change provides organizations that have budgets of less than $1 million (including much less than that) with the information they need to establish, maintain and expand a successful community-based fundraising program. Part of the new Kim Klein's Chardon Press Series from Jossey-Bass which focuses on providing fundraising and organizational development tools for community-based and social change organizations.
Frequent Frauds Found in Governments and Not–for–Profits (AICPA)
by Lynda Dennis
Recognizing fraudulent or deceptive practices is not always easy. What common frauds occur in governments and not-for-profits and how can they be avoided? Illustrating common frauds that make headlines and damage the reputations of government and not-for-profit entities, this title allows accountants to sharpen their forensic skills and uncover and avoid fraudulent activities. It provides an informative case study approach to real world situations. This title will show accountants how to do the...
Renovation of the Haitian Culture
by Wilson Thelimo Louis Pr Itiahaiti Haiti
Reforming UK Public Policy Through Elected Regional Government
This book takes an in-depth look at the enormous challenges facing UK public services and considers what might be done to resolve them. The authors are confident that more of the same over-centralised approaches to public policy and so-called "levelling-up" policies will just not work. Instead, they argue for an application of radical measures, involving the creation of elected regional governments in England similar to the devolved arrangements in Wales, Scotland and Northern Ireland. The book...
The essential time-saving guide to the latest in nonprofit tax rules, regulations, and procedures Tax rules and regulations change annually, and nonprofit organizations know that staying compliant means staying up to date. But wading through tax code is less than helpful in the field, whereas the clear, practically oriented instruction inside provides the quick reference accountants, lawyers, and executives need. In the latest edition of Tax Planning and Compliance for Tax-Exempt Organizations,...
Public-service executives, both elected and appointed within the public and nonprofit sectors, are retiring at record levels, and the number of Americans reaching age sixty-five annually will continue to rise over the next decade and is expected to surpass four million in 2020. Finding qualified, motivated leaders to fill vital public-service positions will challenge the public and nonprofit sectors. Unfortunately, recent studies show that few proactive steps are being taken by public-service o...
Public Value Theory and Budgeting (Routledge International Studies in Money and Banking)
by Usman W. Chohan
Public value theory has advanced over the past 30 years, but there is a need to extend its boundary outwards into new contexts and update its discourse to reflect new social challenges. We are now trying to create value in a globalized world, with supranational entities, with new international alliances and institutions, in a frightening post-truth era. How can public managers grapple with these emerging realities? This book seeks to provide answers to such public value questions by applying pow...
Mastery of the current Form 990 beyond its Core Form pages requires an understanding of the Form's transparency demands relating to multiple complex issues, including: Transactions with certain insiders, expanded disclosure of highly-comp'd individuals' calendar year compensation, identifying and reporting in the presence of, "related organizations," nuances of the two "public support tests", undertaking of foreign operations, and more. This book covers the most advanced tax and nonprofit issues...
Marxist Political Economy (Routledge Studies in the History of Economics, #154)
by Geoff Pilling
Geoff Pilling's work shows that Marxist theory is relevant to those struggling to understand the problems of capitalist society today, and that the work not only of Marx and Engels but that of later Marxist theorists, including Lenin is worth studying. It also shows that to understand the problems of today's society needs more than narrow specialist economic analysis, but a deep awareness of current developments in society.
Whether you're a not-for-profit (NFP) professional or work with NFP clients, you can set yourself apart with the AICPA Not-for-Profit Certificate I (40 CPE Credits and 40 CAE Credits). As of August 1, 2018, Not-for-Profit Certificate Program content has been updated to reflect implementation of FASB Accounting Standards Updates (ASUs) effective for most not-for-profit entities for their next financial reporting period, including those related to financial statement presentation (ASU 2016-14) a...
The Not-For-Profit Certificate II Program (30 CPE Credits and 30 CAE Credits) offers intermediate training on how to apply core concepts in NFP accounting and financial reporting, governance and assurance, and tax compliance. Delivered through an award-winning on-demand e-learning interface, this self-paced course was developed to appeal to all learning styles and levels using audio, video and hands-on skills practice. You’ll be able to successfully prepare not-for-profit financial statement...
The increasing complexity of employee benefit plan auditing and focus by the Department of Labor have resulted in significant pressure for CPAs and firms performing EBP audits. To help CPAs meet the challenge of performing quality audits in this unique and complex area, the AICPA has developed this alert to assist in identifying current sources of risk within EBP audit engagements. Written by a task force consisting of current and former employee benefit plan expert panel members, this alert fea...
Due to the nature of not-for-profits, fraud may be more common than it seems. This book shows how to recognize red flags of fraud, including cyber fraud. It offers a comprehensive learning approach using real-world examples, explanations of audit standards, and informative case studies that analyze several unique frauds which occurred in the not-for-profit industry. Key topics covered are: misappropriation of benefits, pledges and contributions, cyber fraud, and grant expense allocations.