PA Senate Bill 4 - Redefining the Institution of Purely Public Charity

Not-for-Profit

By Debra Ries

On February 5, 2013, Pennsylvania State Senator Mike Brubaker, R-Lancaster, reintroduced a proposal to amend the Pennsylvania Constitution to give the ... read more >

On the Radar: Pennsylvania Business Privilege Tax Revisited

On December 27, 2007, the Pennsylvania Supreme Court announced its decision in V.L. Rendina Inc. v. City of Harrisburg, concluding that The Local Tax Enabling ... read more >

Are Taxpayers Becoming More Honest?

Tax

By Ron Kramer

On February 26, 2013, the Internal Revenue Service Oversight Board released its 2012 Taxpayer Attitude Survey. The report seems to indicate that taxpayers ... read more >

How Will the New Tax Legislation Impact Your Federal Income Tax on Rent and Royalty Income?

Tax

By George Adams

Effective in 2013, the Patient Protection and Affordable Care Act (PPACA) as amended by the Health Care and Education Reconciliation Act (HCERA) of 2010 ... read more >

American Taxpayer Relief Income Tax Act of 2012: Provisions Affecting Taxation of Estates and Trusts

On January 2, 2013, following a heated political showdown that fleetingly steered the nation over the so-called “fiscal cliff," President Barack ... read more >

Spreadsheet Errors: How to Prevent

When reviewing Excel spreadsheets, do you assume that all the information and formulas in the spreadsheets are correct? Errors are often embedded in spreadsheets ... read more >

Ohio Supreme Court Provides Guidance on Temporary Labor

Ohio has subjected temporary employment services to sales/use tax since 1993. (O.R.C. 5739.01(JJ)) What is clearly taxable is the provision of employment ... read more >

Insider Trading Hits Close to Home

Recently, the shadow of illegal insider trading hit close to home with the recent news that Berkshire Hathaway and 3G Capital Partners agreed to purchase ... read more >

Planning for the Audit of Your 2012 ERISA Plans

As spring approaches, many companies are wrapping up their corporate audits and related tax returns and are beginning to focus attention on the audit of ... read more >

Not-For-Profit Mergers: An Effective Alternative For Long-Term Strategic Planning?

Not-for-Profit

By Roy Lydic

Strategic planning is a crucial component of effective management and governance of not-for-profit organizations. But doing so effectively is difficult, ... read more >