Investment

Here They Are…More Changes to Financial Statements!

By |2019-05-22T10:02:36-05:00December 11th, 2018|Accounting, Board, Budget, Cash Flow, Change, Compliance, Investment, Nonprofit, Preparation|

Previously in “Changes to Financial Statements for Not-for-Profit Entities, Are You Ready?” we provided information on the changes to net asset presentation and underwater endowments under the new financial statement presentation standard. Now we will address the new presentation and disclosure items related to liquidity and availability disclosures, functional expenses, investment expenses, and the statement [...]

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, [...]

Start Saving Now With College Savings Iowa

By |2017-07-16T13:48:22-05:00June 1st, 2017|Budget, Investment, Saving|

Amie Kuntz and Monica Sullivan of TD&T’s Tax Department provide some information on the benefits provided by College Savings Iowa When should you start saving for college?  As you look into the eyes of your newborn baby, thinking about college may be the furthest thing from your mind, which might already seem a bit cloudy [...]

How the 3.8% Net Investment Income Tax Affects Trusts

By |2017-04-24T09:24:04-05:00July 1st, 2016|Investment, Tax, Tax Services, Trust|

Vicki Beckey, CPA, CFF, CSEP and head of TD&T’s estate department, provides some thoughts on understanding tax implications of trusts.  The Heath Care and Education Reconciliation Act of 2010 added Section 1411 to the Code, effective December 31, 2012.  Section 1411 imposes a non-deductible 3.8% tax on net investment income of individuals, estates and [...]