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Not-for-Profit

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FASB Issues Accounting Standards Update for Not-for-Profit Entities on Contributed Nonfinancial Assets

On September 17, 2020, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2020-07 related to Presentation and

The Impact of COVID-19 on Community Colleges

In March of 2020, institutions of higher education across the United States raced to make online classes readily available for students in the midst of

| 10.13.2020

3Q20 Market Commentary

FASB Proposes Changes to the Definitions of Financial Statement Elements

On July 16, the Financial Accounting Standards Board (FASB) issued exposure draft Concepts Statement No. 8, Conceptual Framework for Financial Reporting,

Group Exemptions Are Finally Getting New Guidance After 40 Years

In January of 1980, the Internal Revenue Service (IRS) issued Revenue Procedure 80-27, the IRS’s prevailing authority on group exemptions. If issued

Changes to Form 1023, Application for Tax Exemption under Section 501(c)(3)

News broke in early 2020 that the application for exemption under Section 501(c)(3), more commonly known as Form 1023, would be changing over to an online

Main Street Loan Modifications for Not-for-Profit Organizations

This article was updated on July 23, 2020. Further updates will be made as new information becomes available. Schneider Downs continues to track the evolving

Changes to Spending from Restricted Funds in Pennsylvania

On July 23, the governor of Pennsylvania signed into law PA 2020 Act 71, which provides not-for-profit organizations additional flexibility with their

Pennsylvania’s COVID-19 Hazard Pay Grant Program

Recently, Pennsylvania Governor Tom Wolf announced the availability of $50 million in grant funding to provide hazard pay to employees in life-sustaining

| 7.14.2020

2Q20 Market Commentary

Prepared by Schneider Downs Wealth Management Advisors, L.P.

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