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Who Should Handle Compensation Matters on a Nonprofit Board of Directors? Part 3 in the Series

For small or medium-sized boards, executive compensation may be handled by the entire board. For larger boards of directors, though, it may be useful to

Nonprofit Executive Compensation: The Board's Responsibilities - Part 2 in the Series

The board of directors, when setting compensation for the chief executive officer (and other executives, as the case may be), must weigh several obligations

Pittsburgh Nonprofits in the Headlines: Compensation Best Practices in the Nonprofit World - Part 1 in the Series

A front page-article in the Sunday, September 10 issue of the Pittsburgh Post-Gazette titled “Pittsburgh’s nonprofits are untaxed, unelected

Who Has an HSA?

With the recent turmoil in Congress over health care mandates, one thing has become crystal clear: Health Savings Account (HSA) may be your best option.

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Website Launched for Grant Seekers to Review Foundations

GrantAdvisor.org is an electronic platform recently launched that allows grant applicants and recipients to review foundations and provide comments on

IRS Obtains Favorable Ruling in Captive Insurance Case

Taxpayers with established captive insurance companies, or those considering such arrangements, should take notice of a recent Tax Court decision denying

SOC for Cybersecurity Reports: Overview and Comparison to SOC 2 Reports

The AICPA recently updated the System and Organization Controls (SOC) reporting suite of services with the releases of Statement on Standards for Attestation

Avoiding Common Issues in Your Single Audit

Thomson Reuters published a white paper on some of the most common issues encountered in single audits for the year ended June 30, 2016. The top lessons

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FASB Proposes Improvements to Not-For-Profit Grant and Contribution Accounting

Several stakeholder groups, including the AICPA, FASB NFP Advisory Committee and others, have raised concerns over the difficulty encountered by many not-for-profit

Reviewing a Form 990 as a Board Member

Beginning in 2008, the Internal Revenue Service requires disclosure of 1.) whether an organization’s Form 990 itself has been provided to the filing

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