Ideas & Insights

Recent IRS guidance allowing certain taxpayers to fax tentative refund claims is inapplicable to Form 990-T filers.

Treasury and the IRS release long-awaited guidance to exempt organizations under section 512(a)(6) for separately computing UBTI.

The following article discusses if special assessments are taxable, and what waivers or exemptions may be available.

If your club has associations, are they using your club’s Employer Identification Number (EIN)? If so, there can be issues.

Read now in order to discover the importance of differentiating your club with financial marketing fact sheet.

A merger between clubs and POAs can prove to be beneficial for many business reasons, but there could also be significant tax issues.

RSM welcomed more than 600 clients and friends to the 2017 Florida Trends events. These were the key takeaways.

Refundable equity could create a large liability on a club’s balance sheet while possibly creating IRS issues.

Is it possible for a combined country club and property owners association (CIRA) to file an 1120-H? Find out now.

U.S. tax withholding percent change for clubs that having equity and memberships with citizens of other countries.

Continued capital projects, dues setting methodologies and political regulations. Areas in which we expect to see renewed focus in 2017.

Employees should never find it difficult to know what actions to take and which ones not to take when it comes to fraud at the club.

Employees should never find it difficult to know what actions to take and which ones not to take when it comes to fraud at the club.

Read the four more important elements of cyber security that should concern your private club.

Department managers should be required to create a basic business plan to serve as the foundation of the budget.

Recently, we have seen an increase in exempt private clubs owing income tax. What’s the cause?

Before addressing the tax treatment of reciprocal income, it’s important to understand how this income is generated.

Things clubs need to consider part of the new standard.

One of the most important governance documents needs to be updated accordingly–the club bylaws.

Club board and management would do well to monitor the pitfalls experienced in the broader commercial term that is big data.