Not-for-Profit Focus

Not-for-Profit | Prager Metis | Sep 22, 2021

While many of us have tried to grab some vacation time this summer, two of the leading voices focused on the NFP sector issued important reports. BoardSource released its June 2021 Leading with Intent: BoardSource Index of Nonprofit Board Practices, and Independent Sector issued Trust in Civil Society: Understanding the factors driving trust in nonprofits and philanthropy. A brief discussion on each of these reports, including excerpted key findings, follows but we encourage you to access the full reports to identify the data most relevant to your organizations. Read more

2022-02-09T12:32:24-05:00

ニュースレター 2025年12月22日

移転価格は、大企業特有の問題と捉えられがちである。しかし実際には、多くの日系企業に関係する重要な会計税務の領域である。米国税務においては、IRC §482 が中心的な規定として位置づけられており、関連者間取引を独立企業間価格へ調整するための強制的な介入ルールとして機能している。

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Strategic Guide for Charitable Deduction Rule Changes in 2026

Starting January 1, 2026, the One Big Beautiful Bill Act (OBBBA) significantly alters the charitable deduction rules. These updates include new limits, floors, and caps on deductions, as well as an above-the-line benefit for taxpayers who take the standard deduction. Understanding these rules is essential for maximizing tax benefits and aligning charitable goals with financial planning.

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