Public Charity or Private Foundation? How the 509(a) Tests Decide Your Nonprofit's Tax Fate
Miss the 509(a) support tests and the IRS reclassifies you as a private foundation: 1.39% investment income tax, 10% self-dealing tax, Form 990-PF yearly.
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Compliance
Navigate regulatory compliance and maintain audit-ready financial records
Pumping at Work Is a Federal Right Now: The PUMP Act Checklist Every Small Employer Needs
The federal PUMP Act covers nearly all US employees — reasonable pump breaks for a year plus a private, non-bathroom space, or liquidated damages.
Sailing School Bookkeeping: Fleet Costs, USCG Compliance, and Course Revenue
A US sailing school's keelboat becomes an uninspected passenger vessel once students pay: defer course revenue, cost each hull, line-item USCG compliance.
Tokenized Equity Is Still Equity: What the SEC's 2026 Guidance Means for Your On-Chain Raise
Tokenized equity is still equity under the SEC's 2026 guidance — pick your Reg D or Reg A exemption before you mint, and keep one authoritative cap table.
Cause Marketing With a Charity? The Commercial Co-Venture Rules You Must Clear Before Launch Day
A "$1 per sale" charity promise makes you a commercial co-venturer in 20+ US states. Register in 7, name the number in every ad, and avoid the IRS UBIT trap.
Closing Between Christmas and New Year's? The Payroll Rules That Decide What You Owe
Under federal FLSA rules, exempt employees are owed full salary for any holiday-shutdown week they work at all; require PTO use instead of docking pay.
Colombia's One-Time Corporate Wealth Tax: Who Owes It on the March 1, 2026 Net-Equity Snapshot
Colombia's one-time 2026 wealth tax hits companies with March 1 net equity of COP 10.47B+: 0.5% generally, 1.6% for finance and extractives.
The DOL Is Auditing Your Payroll: What a Wage and Hour Investigation Actually Looks Like
A US DOL wage-hour investigation has four stages: opening conference, records review, interviews, final conference. Weak payroll records double the cost.
Draw Against Commission Explained: Recoverable vs. Non-Recoverable Draws for Employers
A draw against commission is an advance settled against later commissions. Once paid it is wages under the FLSA, so never claw it back from a final paycheck.
Source-Code Escrow for Small SaaS Vendors: Terms, 2026 Fees, and the Bookkeeping
US SaaS vendors face enterprise escrow demands. Self-service plans start near $139/month and traditional agents around $2,200 — negotiate release triggers and book setup, annual, and verification fees.
The December 31 Filing Most Small Health Plans Forget: A Gag Clause Attestation Guide
Every U.S. group health plan owes a gag clause attestation in HIOS by December 31. Carriers file for insured plans; self-funded sponsors file themselves.
Malaysia E-Invoicing in 2026: The RM3 Million Exemption, Phase 4, and the RM10,000 Rule SMEs Must Get Right
As of September 2026, Malaysia exempts businesses under RM3 million from e-invoicing; those above must issue individual e-invoices for sales over RM10,000.