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Nonprofit organizations play a vital role in society by providing services and grants that support a wide range of initiatives in fields such as medicine,

Tax Implications of Senate's Version of Tax Reform for Exempt Organizations

Keith Donnelly also contributed to this article. On November 9, 2017, the Senate Finance Committee released policy highlights of their version of the “Tax

Pitfalls in Gathering Comparable Compensation Data - Part 7 in a Series

As discussed in the previous post, comparable compensation data can be obtained from Forms 990 of the identified peer group, as well as from available

Is Your Comparable Compensation Data Actually Comparable?- Part 6 in a Series

Once the board of directors has determined who will be leading the compensation process (full board or a compensation committee) and has discussed the
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Compensation Best Practices in the Nonprofit World - Part 5 in a Series

In this series that addresses common issues surrounding compensation, it’s worthwhile to note that compensation encompasses all forms of pay and

Developing a Compensation Philosophy - Part 4 in the Series

A compensation philosophy can be useful to a board of directors of a nonprofit in developing compensation processes and determining pay packages for new

Form 1098-T Reporting Requirements Change for Tax Year 2018

The Internal Revenue Service recently announced that colleges and universities will no longer have relief from the Box 1 reporting requirement on Form

Postcard from EACUBO

Day one of the annual meeting of the Eastern Association of College and University Business Officers brought together more than 450 individuals to discuss
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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
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