Gain insights into investment trends emerging in the semiconductor industry, including how artificial intelligence is making an impact and what to expect from cross-border activity.
Acting as the trustee of a family trust is an honor. It’s also a huge responsibility. These five principles will help you fulfill your fiduciary responsibilities in a way that keeps personal risk in check and helps you create a positive impact.
Tribes are wrestling with the Department of Treasury’s final guidance on general welfare benefits for tribal members. In this issue of Tribal Finance Quarterly, John Saltmarsh from the IRS discusses three important issues for tribes.
For tax-exempt organizations, forming a single-member LLC can lend liability protection. And because they’re disregarded for federal income tax purposes, the responsibilities of managing one are few. Still, there are a few important considerations and exceptions, which we cover in this Insight.
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.
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.
Tribes should update their benefits policies to comply with new law and guidance regarding when and if general welfare benefits provided to tribal members are taxable. The IRS is suspending audits and examinations until training provisions are completed.
The illegal CPPC contract still frequently crops up in the world of federal contracting, putting contractors in a tough spot when payments come due. Find out how to spot CPPC provisions—and what to do if they arise—in this article.
Fidelity Charitable and other organizations make it possible for donors to use bitcoins as charitable contributions. This Insight looks at tax provisions and why donors may want to use bitcoins.