Knowledge Center

Articles September 02, 2020 Final Regulations Issued on Payments to Charitable Organizations In Return for Consideration

On August 11, 2020, final regulations were issued regarding the treatment of payments to charitable entities in return for consideration, finalizing earlier proposed regulations and incorporating other IRS guidance.

Blogs September 01, 2020 2019 Form 990 and 990-EZ Significant Changes and Reminders

The IRS continues to make progress towards paperless filings; the latest change impacts both Forms 990 and 990-EZ. If a Form 990 or 990-EZ is being filed for a tax year beginning on or after July 2, 2019, it must be filed electronically (with limite…

Blogs August 26, 2020 New Rules on Excise Tax on Highly Compensated Employees

The IRS recently issued proposed regulations under IRC Sec. 4960. This article takes a look at how those proposed regulations affect certain tax-exempt organizations and certain entities that are treated as related to those organizations, as well as …

Webinars | Webcasts June 25, 2020 On-Demand Webinar: Benchmarking and Compensation Setting--What You Need to Know

Our panelists discussed benchmarking and compensation setting for nonprofits, and reviewed the key focus areas of the Form 990.

Articles May 27, 2020 Proposed Unrelated Business Income Tax Regulations to Provide Relief for Nonprofit Organizations

This article examines the Treasury Department and IRS guidance on how an exempt organization subject to the unrelated business income tax (“UBIT”) described in IRC Sec. 511 determines if it has more than one unrelated trade or business and, if so, ho…

Blogs May 14, 2020 COVID-19 and the Impact on Single Audits – Update

This articles takes a look at the various unanswered questions relating to the possible impact the PPP Loan.

Blogs May 01, 2020 Rules on Net Operating Losses Impacting Unrelated Business Income Change Again!

This article examines how the CARES Act temporarily suspends changes to the NOL rules made in the TCJA.

Webinars | Webcasts April 28, 2020 On-Demand Webcast: Fundraising in the Cloud

EisnerAmper was joined by three New York-based nonprofits during this webinar. We discussed their experiences over the last few weeks; how their organizations are handling this “new normal;" and what they’ve learned so far.

Articles April 21, 2020 COVID-19 and the Impact on Single Audits

Upon the passage of the CARES Act, small businesses, including not-for-profit organizations, began the process of applying for forgivable loans through the Paycheck Protection Program. This article shines a light on several questions regarding wheth…