#nonprofit
Nonprofit
Nonprofit accounting, fund tracking, and compliance
When Your Nonprofit's Crypto Staking Rewards Trigger UBIT: How Frequent Trading and the New Form 1099-DA Create Unrelated Business Income Exposure in 2026
Crypto staking rewards and frequent token trading can trigger unrelated business income tax for nonprofits. Learn the three-part UBIT test, when dominion and control makes rewards taxable, how Form 1099-DA and 1099-MISC report differently in 2026, and a bookkeeping checklist to track lots and file Form 990-T.
Donor-Advised Fund vs. Private Foundation: A Business Owner's Guide to Giving Appreciated Stock
A DAF deducts appreciated closely held stock at fair market value up to 30% of AGI; a private foundation caps the same gift at cost basis and 20%, plus a 5% payout and 1.39% excise tax. Here is how business owners choose between them.
Nonprofit Thrift Store Bookkeeping: How to Value Donated Goods, Keep the Volunteer-Labor Exclusion, and Stay Off Form 990-T
Nonprofit thrift store bookkeeping covers the fair value and sold-price methods for donated inventory, IRS Publication 561 receipt thresholds, the roughly 85% volunteer-labor and donated-merchandise UBIT exclusions, and when Form 990-T filing is required.
Aplos vs. QuickBooks for Nonprofits: Why "Classes" Aren't Real Fund Accounting, and How to Actually Choose
QuickBooks uses Classes to tag nonprofit funds; Aplos does native fund accounting. Learn the balance-sheet, restriction, and audit differences that decide which to choose in 2026.
Federal Grant Cuts Are Hitting Small Nonprofits Hardest: How to Navigate the 2026 Funding Disruption
A third of nonprofits report government funding disruptions in 2026, with 300+ proposed changes to 2 CFR 200. Learn the fixed-amount award elimination, pass-through risks, and emergency steps.
IRS Notice 2026-36: How OBBBA's Expanded 21% Excise Tax on Nonprofit Executive Pay Now Reaches Every Employee, Not Just the Top Five
OBBBA expanded Section 4960 from the top five to every current and former employee after 2016. Learn how Notice 2026-36 previews proposed rules, who counts as an ATEO, and what nonprofits must track for the 21% tax on pay over $1 million in 2026.
OMB Uniform Guidance 2026: Federal Grant Compliance Changes for Nonprofits
OMB's 2026 Uniform Guidance overhauls federal grant compliance for nonprofits, adding stricter payment verification, expanded subaward reporting, and tighter cost allowability rules—effective October 1. The comment period closes July 13; here's what changed and why it matters.
OMB's Uniform Guidance Overhaul: What the 2 CFR 200 Rewrite Means for Nonprofits on Federal Grants
OMB's proposed Uniform Grants Regulation would replace 2 CFR Part 200 by October 1, 2026 — making the rules binding regulation, eliminating most fixed-amount awards in favor of cost-reimbursement, and adding termination-for-convenience authority. Here's what nonprofit finance teams should do about the 30–60 day reimbursement lag, indirect cost documentation, and new allowability limits before the final rule lands.
Bookkeeping for Wildlife Rehabilitation Centers: Fund Accounting When You Can't Charge for Care
Most states bar wildlife rehab centers from charging for care, so every dollar is a donation—and raising one raccoon still costs about $500. How fund accounting under ASU 2016-14, per-animal cost tracking, and permit-mandated intake logs fit together for donation-only nonprofits.
Bookkeeping for Assistance Dog Training Nonprofits: Tracking a $25,000 Dog Across a Two-Year Pipeline
Producing one service dog costs $25,000–$60,000 over an 18–24-month cycle. How assistance dog nonprofits should structure per-dog cost centers, record breeding-cooperative puppy exchanges at fair value, apply GAAP (ASC 958-605) to puppy-raiser volunteer time, and release restricted sponsorships on the same timeline as expenses.
Church Fund Accounting: How to Manage Restricted and Unrestricted Funds
An estimated $86 billion is lost to fraud inside churches worldwide each year, and most of it starts with one bookkeeping mistake — treating restricted and unrestricted funds as one pool. This guide explains how FASB ASC 958 classifies donor-restricted gifts, the three errors that get church treasurers in trouble, and the monthly habits that keep ministry books compliant and transparent.
Georgia's Dignity and Pay Act: What the End of Subminimum Wage Means for Employers of Disabled Workers
Georgia's Dignity and Pay Act requires Section 14(c) certificate holders to pay workers with disabilities at least half the federal minimum wage ($3.63/hour) starting July 1, 2026, and bans subminimum wages entirely after June 30, 2027. What certificate holders — sheltered workshops, community rehabilitation programs, and nonprofits — need to model in payroll budgets, grant contracts, and job costing before both wage steps hit.