Article Archives: 2019

Qualified Opportunity Zone (QOZ) investing has been a hot topic in the financial press this year. As 2019 draws to a close, we’ve rounded up the facts and the lessons learned from QOZs and explained them below.

 » Read more

This is an article on tax deductible options for giving overseas. To read it in English, click here.

近年来，越来越多美国纳税人对国际捐赠逐渐产生了浓厚的兴趣。因此，许多慈善机构希望帮助有海外捐赠意愿的纳税人，让他们了解如何使海外捐赠符合美国的减税优惠。

有些捐赠人希望向国际上受自然灾害影响的受难者伸出援助之手；有些人想致力于解决不发达地区的贫困问题；还有人则希望帮助生活在医疗条件相对落后地区的人们预防和治疗各种疾病。众所周知，美国是一个移民国家。许多在美国工作和生活的人本身都出生在异国他乡，而他们都时刻牵挂着自己的家乡和亲友，并希望能参与一些服务于家乡的慈善事业。

相对而言，国际捐赠的税收优惠政策管理更加严格。自2017年税改以后，慈善捐赠的免税上限被提高了。这给高收入人士的国际慈善事业提供了更多的税收减免，从而也吸引了更多人为慈善做出贡献。

这里我们介绍四种可以让捐赠人达到国际捐赠目的，并同时符合慈善税收优惠政策的有效渠道。

1.  » Read more

As we approach International Fraud Awareness Week (November 17-23, 2019), it is a great time to review the basics of occupational fraud and why fraud awareness is especially important for not-for-profits.

 » Read more

这是一篇关于如果通过合法手段，使国外捐赠符合美国税收减免的文章。 阅读中文版本，请按这里。

International giving is picking up steam among U.S. taxpayers. As such, there is an increasing need for philanthropic advisors to help U.S.

 » Read more

Effective inventory management and menu pricing are common challenges for owners of restaurants of all sizes. To be successful, owners must manage expenses, monitor cost fluctuations, improve ordering processes and respond with timely menu price increases.

 » Read more

As we approach the year’s end, this is a good time to consolidate plans for next year. For the hospitality industry, the Lodging Conference kicks that process off.

I recently attended the 25th annual Lodging Conference,

 » Read more

Has your organization completed an enterprise risk management assessment? Your external auditors may ask this question, and you may wonder why.

Your financial statements are audited annually by an independent audit firm.

 » Read more

In July of 2018, the IRS issued Revenue Procedure 2018-38. This new procedure reduced donor disclosure requirements on all organizations exempt under Internal Revenue Code §501(a), other than §501(c)(3) charities;

 » Read more

This article originally appeared in the Journal of Accountancy ©2019 Association of International Certified Professional Accountants.

In a way, board oversight has the same impact on a not-for-profit organization that parenting has on a child.

 » Read more

Updated 9/18/2019, 9:15 PM

What Changed?

The Washington legislature recently enacted legislation that dramatically changes aspects of the state’s Real Estate Excise Tax (REET). Unless real property is classified as timberland or agricultural land,

 » Read more