Sponsoring the Local Little League? How to Deduct It as Advertising Instead of Losing It as a Nondeductible Gift
IRS rules let your business deduct a Little League banner as advertising — but only with visible promotion and a paper trail.
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Nonprofit
Nonprofit accounting, fund tracking, and compliance
Charitable Gift Annuities, Explained: Lifetime Income, a Tax Deduction, and Capital-Gains Relief in One Gift
A charitable gift annuity trades a lump sum for lifetime income plus an IRS deduction — fundable with cash, stock, or a $55,000 IRA QCD.
Bingo, Raffles, and Pull-Tabs: When Nonprofit Gaming Owes UBIT
Nonprofit raffle and pull-tab income is taxable UBI unless the IRS bingo or 85% volunteer-labor exception applies — plus W-2G and Schedule G rules.
Elective Pay: How Your Nonprofit Gets an IRS Cash Refund for Clean Energy
Section 6417 elective pay lets nonprofits and governments get clean energy credits as an IRS cash refund — register first, then file Form 990-T on time.
Pledges Receivable Bookkeeping: How to Record Multi-Year Donor Pledges Without Failing Your Audit
Record unconditional pledges as revenue when promised, discount multi-year amounts to present value, and reserve for pledges that never arrive.
Year-End Giving Season: How Your Nonprofit Can Handle the December Donation Surge
About a third of US giving lands in December. The IRS requires a written acknowledgment for gifts of $250 or more, and the postmark sets the gift's tax year.
Grant Management Software for Small Nonprofits: What Fluxx, Instrumentl, and SmartSimple Actually Solve
GrantHub is gone, and Fluxx and SmartSimple are grantmaker tools — here's which grant software small nonprofit seekers actually need, by lifecycle stage.
PTA and PTO Treasurer Bookkeeping: The Fund-Accounting Playbook Every Volunteer Parent Group Needs
Miss three straight Form 990 filings and the IRS revokes your PTA or PTO exemption automatically — here is the treasurer playbook that prevents it.
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.
You Volunteer Every Weekend. Here's What the IRS Actually Lets You Deduct
Volunteer hours are worth $0 on your return, but the IRS lets you deduct 14 cents a mile, supplies, and uniforms — and two 2026 changes shrink who benefits.
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.
Your Audit Just Got a Color: What a Yellow Book (GAGAS) Audit Means for Nonprofits and Contractors
A Yellow Book (GAGAS) audit adds internal-control and compliance reporting to a financial audit — required for nonprofits spending $1M+ in federal awards.