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Combining technical expertise with our keen understanding of our clients' businesses, we offer knowledgeable commentary on a broad spectrum of accounting, tax, finance, and business operations issues.

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Article
Donee organizations must provide written acknowledgment of contributions of more than $250 for their donors to claim the corresponding charitable donation deduction. Proposed regulations may formalize the process through a new filing.

Article
The 2014 revisions to Form 990 Schedule A contained a number of changes for tax-exempt entities, and Type I, II, and III supporting organizations will feel the greatest impact. We give an overview of the new classification tests.

Article
To meet minimum distribution requirements and avoid excise tax, private foundations must grant funds to public charities with an IRS determination letter—but what if the recipient is international? New regulations help streamline the determination.

Article
The IRS’s Tax Exempt & Government Entities division has released its priority guidance work plan to review its activities in 2015 and communicate its areas of focus for the year ahead. We give an overview of its key areas.

Article
Ensuring you’ve provided donors with the proper documentation for IRS tax deduction purposes can help make sure they get the tax benefit of their donation. We review what charitable organizations need to provide in this Insight.

Alert
The Protecting Americans from Tax Hikes Act of 2015 extends a number of charitable giving incentives and modified other provisions relevant to not-for-profit organizations. Details in this Alert.

Article
A number of key developments and considerations came out of California’s 2015 legislative session. We cover key tax opportunities and changes for businesses and individuals for the 2016 filing season and beyond.

Article
2015 Q4 - Get ahead of current tax updates with this review of five issues affecting technology, clean technology, life sciences, and communications and media companies.

Article
Under the new uniform guidance for federal awards, organizations that pass federal funds through to subrecipients are required to monitor the use of those funds. We cover key aspects of this requirement and provide best practices.

Article
Will you meet your minimum distribution requirement this year? Can you carry net operating losses over from previous years? How can you reduce the tax rate on net investment income? Our year-end guide addresses all this and more.

Alert
The Financial Accounting Standards Board has set effective dates for its new leasing standard, which will require companies to recognize all leases as a right-of-use asset and corresponding liability rather than disclosing only some leases.

Article
Interest-charge domestic international sales corporations have waned now that the tax rate on qualified dividends has increased. But combined with an accounts receivable factoring arrangement, they still deliver substantial tax benefits.

Article
Contractors in California have experienced rapidly expanding demand for the past four years. The prospects remain generally positive for 2016 as well, but the outlook varies by location and market segment.

Alert
The Financial Accounting Standards Board (FASB) issued a new accounting standards update (ASU 2015-16) that simplifies some accounting for measurement-period adjustments.

Press Release
SEATTLE, Oct. 5, 2015—Moss Adams, one of the largest accounting and business consulting firms in the nation, is pleased to announce the addition of 11 certified public accountants and consulting professionals to its partnership.  “We’re proud to recog...

Article
A significant change to tax exemption for hospitals is mandatory for tax years beginning after December 29, 2015. IRC Section 501(r) requires modifications of existing practices and policies or hospital risk fines of up to $50,000 as well as potential loss of tax-exempt status.

Article
Private foundations need to be wary of transactions that could constitute self-dealing, since they can result in hefty excise taxes and other ramifications. Marisa Meltebeke of the law firm Davis Wright Tremaine LLP provides a legal perspective.

Article
Part 2 of this series on mission-related investing looks at program-related investments (PRIs): below-market-rate loans or equities that further your private foundation’s mission, generate returns, and count toward required minimum distributions.

Article
Though year-end 2015 may seem distant, now’s the time for private foundations to review their preparedness to meet minimum distribution requirements, use or create excess distribution carryovers, and take advantage of reduced excise tax rates.

Alert
The OMB issued a notice extending the procurement implementation grace period and making other technical corrections to the uniform guidance. Additionally, the Council on Financial Assistance Reform released an update to its FAQ document.

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