5 Key Governance Issues Facing U.S. Nonprofit Boards
Nonprofit boards face growing responsibilities as technology, financial uncertainty, community expectations, and organizational risks continue to evolve. Explore five governance priorities that can help boards strengthen oversight, support leadership, and prepare their organizations for the future.
Differentiating Between Advertising and Sponsorship Income for 990-T Filing
Advertising and sponsorship payments can have different tax consequences for exempt organizations. Learn how to distinguish between the two, identify potential unrelated business income, and properly allocate payments when preparing Form 990-T.
Retirement Plan Committees: Governance and Fiduciary Oversight for Every Plan Size
Retirement plan governance is important for plans of every size. Learn how retirement plan committees can strengthen fiduciary oversight, monitor service providers, identify risks, and maintain a documented governance process.
HBE Named One of the 2026 Best Accounting Firms to Work For
HBE has been named one of Accounting Today’s 2026 Best Accounting Firms to Work For. The national recognition places HBE among the Top 100 firms recognized for workplace culture and employee experience.
Manufacturing Tax Outlook: Tariffs, Federal Incentives, and SALT Complexity
Manufacturers are facing increased tax complexity as tariff uncertainty, new federal incentives and evolving state and local tax requirements affect planning, compliance and investment decisions. This article highlights key findings from the 2026 BDO Tax Strategist Survey and the actions manufacturers should consider.
When Should a Not-for-Profit Net Special Event Revenue and Expense?
Should fundraising event revenue and expenses be reported gross or net? Learn how ASC 958 applies and what not-for-profits should consider when evaluating special event activity.
Why Similar Businesses Can Have Different Values
Similar businesses can have very different values depending on factors such as earnings, risk, growth potential, goodwill, and transferability. This article explains common valuation approaches and how business owners can better understand the factors that drive value before a sale, succession event, shareholder transaction, or estate planning matter.
Revenue Recognition Mistakes Organizations Should Watch For
Revenue recognition is a common area of audit scrutiny because it directly impacts earnings and can be susceptible to error. This article highlights frequent audit findings related to cutoff, documentation, and performance obligations, along with best practices organizations can use to help avoid them.
Healthcare Provider Taxes and the OBBBA
The OBBBA introduces significant changes to healthcare provider taxes, Medicaid funding, and state reimbursement strategies. Healthcare organizations should understand how these changes may affect tax planning, revenue forecasting, and provider financial health.
Breeding Stock vs. Livestock Inventory: Key Tax Differences
Cattle are not always taxed the same way. Learn how the distinction between breeding livestock and livestock inventory can affect depreciation, self-employment tax, Schedule F reporting, Form 4797, and Section 1231 gain treatment.