Ideas & Insights

A white paper about how entities in the not-for-profit industry may be affected by the new revenue recognition guidance in ASC 606.

Provision in the Tax Cuts and Jobs Act enacts excise tax on exempt organization compensation paid over $1 million per year.

Important disclosure rules of which a tax-exempt organization’s management and board of directors need to be aware.

Free or subsidized campus housing is among independent schools’ most generous fringe benefits in terms of potential tax liability.

From tuition waivers to deferred comp plans, understand the tax ramifications that independent schools should know about fringe benefits.