Gifts

Should Gifting Be Part Of Your Succession/Transition Plan?

By |2019-12-11T14:16:51-06:00November 21st, 2019|Accounting, Advisory, Agriculture, Gifts, Preparation, Succession Planning, Tax, Tax Reform, Tax Services, Value|

There has been a lot of commotion in the gifting arena recently. Gifting is something to consider when moving farm assets from one generation to another. Particularly land if the intention is to keep it in the farming operation indefinitely. Timing may be of the essence when it comes to gifting decisions and getting [...]

Can I Use My Endowment As Collateral?

By |2019-12-09T13:23:50-06:00March 13th, 2019|Assurance, Board, Budget, Cash Flow, Gifts, Nonprofit|

Organizations looking to expand their programs sometimes need to obtain bank financing for large projects such as the acquisition of a building. Depending upon the financing received, collateral is often a necessary piece of closing the deal. For organizations with large endowments, the question may come up as to whether the organization may use [...]

4 Areas to Consider When Planning Your Next Capital Campaign

By |2018-12-13T15:46:24-06:00September 24th, 2018|Budget, Donation, Gifts, Nonprofit, Preparation|

Many organizations gear up every few years for a capital campaign with the purpose of raising money to acquire or improve a physical asset. A capital campaign can be useful to organizations as donors are drawn to what they can see and feel. As you’re planning and executing your next capital campaign, keep these four [...]

Performance Measurement: Average Board Member Gift

By |2018-12-07T15:39:33-06:00June 26th, 2018|Board, Donation, Gifts, Nonprofit, Performance Measurement, Tips|

Dan Montgomery, CPA, provides this week's session of the Performance Measurement video series on the topic of the Average Board Member Gift.

Performance Measurement: Percentage of Board Members Giving

By |2019-05-14T09:15:05-05:00May 23rd, 2018|Board, Donation, Gifts, Nonprofit, Performance Measurement, Tips, Uncategorized|

We provide this week's session of the Performance Measurement video series topic of Percentage of Board Members Giving.

Navigating Requirements for Donor-Restricted Funds

By |2018-07-12T09:09:45-05:00April 24th, 2018|Donation, FASB, Gifts, Nonprofit, Value|

Ross Van Laar, CPA and Assurance Manager at TDT, explains considerations for nonprofit organizations when accepting gifts. With more than seven years of experience, Ross specializes in audits of nonprofits, governmental entities, and employee benefit plans. Nonprofits face unique legal, ethical, and accounting challenges due to requirements for complying with donor restrictions on donations. A [...]

4 Steps to Seeking New Revenue Sources

By |2019-04-04T14:31:32-05:00April 1st, 2018|Board, Budget, Donation, Fundraising, Gifts, Investment, Nonprofit|

Where to start? It’s true, all organizations, no matter the type, have one thing in common: they must manage their sources of revenue to survive. With government cut-backs and tax reform, it’s important to understand what steps can be taken to continue to seek out new sources and manage the sources you have. Without revenue, [...]

How to Account for Non-Cash Contributions as a Nonprofit Organization

By |2018-04-17T10:29:07-05:00March 6th, 2018|Accounting, Donation, Gifts, Nonprofit|

Dan Montgomery, CPA and Senior Assurance Associate at TD&T, explains accounting treatment for non-cash contributions. With more than ten years of experience, Dan specializes in audits of nonprofits, governmental entities, and employee benefit plans. Dan is a member of the American Institute of Certified Public Accountants and the Iowa Society of CPAs, and serves nonprofit [...]