Nonprofit
Making an Effective Risk Assessment Plan
At a glance: Schedule a consultation with Aprio’s non-profit specialists today. The full story: The management and protection of financial…
Protect Your Organization with an Effective Control Environment
At a glance: The full story: All organizations need to have some type of underlying internal control framework or system…
Updates on Excess Tax-Exempt Organization Executive Compensation
The Tax Cuts and Jobs Act of 2017 added a 21 percent excise tax on tax-exempt organizations, including associations, that…
Revenue Recognition for E-Learning Tools
Many nonprofits offer electronic learning tools to members and nonmembers. These can include items such as electronic textbooks, on-demand learning…
Not-For-Profit GAAP: Defining Equity Transfer and Equity Transaction
An equity transfer is a nonreciprocal transfer between related not-for-profit (NFP) organizations, where one of the not-for-profits owns the other…
What are Donor-Imposed Conditions?
Donors can impose two different types of stipulations on contributions provided to nonprofits, restrictions and conditions. While donor-imposed restrictions specify…
Nonprofit Revenue Recognition: Contribution Vs. Exchange Transaction
In order to apply the correct revenue recognition accounting, nonprofits must consider if a transaction is a contribution or an…
Increase in Micropurchase Threshold Available Under Certain Qualifications
Under Uniform Guidance procurement guidelines, there is a concept of a micro-purchase threshold under which price analysis or comparison is…
Common Functional Expense Mistakes
It is important for nonprofits to ensure that the data they present in their functional expense statement or schedule is…
Robotic Process Automation for Nonprofits
Efficiency and cost-effectiveness are key to realizing nonprofit organizations’ missions. With modern technology, these key goals can be achieved through…