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Donor-Advised Funds: A Tool for Charitable Giving

Charitable donations can be powerful, not only for recipient charities, but also for those individuals who donate. A mechanism to assist donors in fulfilling

What Do the New DOL Overtime Regulations Mean for Not-for-Profit Organizations?

President Obama has recently proposed new overtime pay regulations that would change when an employer is required to pay overtime pay to salaried employees.

Trends in Tuition and Discounting

On August 25, 2015, the National Association of College and University Business Officers (NACUBO) issued its tuition discounting study, which gathered

From the Classroom to the Recording Studio: How Universities May Use the Flipped Classroom Concept

For many of us, the thought of college classes conjures up images of lecture halls, professors speaking from podiums, and chalkboards full of definitions
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Attention Educational Institutions: Penalties Will be Waived for Form 1098-T Filers

On Friday, August 28, 2015, the IRS announced that it will waive penalties assessed against any college, university, or other educational institution for

Not-for-Profit Reporting Model - Part 6: Measuring and Disclosing Liquidity

The Financial Accounting Standards Board (FASB) issued an exposure draft on the financial statement presentation of not-for-profit (NFP) entities this

IRS Advisory Committee Revisiting the Form 990

The IRS Advisory Committee on Tax-Exempt and Government Entities (ACT) released its 2015 report on June 17, 2015 detailing recommendations for consideration

Pre-Approved 403(b) Plan Documents

Employers sponsoring 403(b) retirement plan programs may recall that, during 2007, the Internal Revenue Service (IRS) issued the highly anticipated final
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Financial Outlook Improves for Colleges and Universities

A U.S. Higher Education In-Depth Sector Report issued July 6, 2015 by Moody’s Investor Services states that during 2014 the higher education sector

U.S. Court Says "Show Me the Money" to For-Profit Colleges

A recent ruling by a Federal Court puts continued pressure on the nation’s for-profit colleges. Those colleges have been under an increased level
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