Occupational Fraud at Not-for-Profits: Red Flags and Preventative Steps

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. Occupational fraud is any fraud committed against an organization by its own officers, directors, or employees. This article addresses why not-for-profits are frequently vulnerable […]

Four Options for Tax Deductible International Giving

International giving is picking up steam among U.S. taxpayers. As such, there is an increasing need for philanthropic advisors to help U.S. taxpayers understand how they can make tax deductible charitable contributions to overseas causes. For some domestic donors, it’s the desire to help the people affected by international disasters. Others want to alleviate the […]

Small Not-for-Profits: 10 Roles for the Board of Directors in Internal Control Oversight

An organization’s board of directors plays a unique and important role in providing the internal control oversight. Internal control is defined by COSO1 as a “process, effected by an entity’s board of directors, management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives relating to operations, reporting, and compliance.” It is […]

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