Failing the Public Support Test: Process and Consequences

Linda J. Kramer, CPA, MBA Accounting & Auditing Director The Public Support Test is a critical measure used by the IRS to determine whether a nonprofit organization qualifies as a public charity rather than a private foundation. This test ensures that the...

Think ahead to your nonprofit’s next Form 990 to avoid pitfalls

Sean S. McNeil, CPA, MBA Accounting & Auditing Manager Assuming your organization operates on a calendar-year tax basis and filed its Form 990 on time this year, you probably don’t want to think about tax reporting again until next spring. However, it’s important...