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Insights Center: 2025 Tax & Legislative Changes

Individuals, businesses and not-for-profit organizations are all affected by the new tax law – and we are ready to help. Start by staying informed; you’ll find our analyses of the new law’s many provisions here.

IRS Announces New Audit Initiative for Private Foundations
June 30, 2020

With its People First Initiative set to expire July 15, 2020, the Internal Revenue Service (IRS) has announced a new audit initiative that targets private foundations.

Your 501(c)(7) Private Club: Non-Member Income Generation to Be Separated into Lines of Business
June 29, 2020

Does your 501(c)(7) private club hold non-member/outside events, and do these events generate a profit for the club? The IRS is now focusing closer on whether or not private clubs are properly calculating the profit and paying income tax.

OMB Issues Guidance for Federal Award Recipients
June 26, 2020

By Bruce L. Blasnik, CPA, CGMA, Partner The federal Office of Management and Budget (OMB) recently released Memorandum M 20-26, dated […]

Protecting Your Foundation Against Cyber Threats in the Age of Working Remotely
June 19, 2020

The COVID-19 pandemic caused private foundations to relocate physical offices to a “virtual office” without much preparation. This hasty change […]

SEC Amendments to Improve Financial Disclosures on Acquisitions and Dispositions of Businesses
June 16, 2020

The Securities and Exchange Commission (SEC) recently voted to amend disclosure requirements for acquisitions and dispositions of businesses. The amendments are intended to improve for investors the financial information about acquired and disposed businesses, facilitate more timely access to capital, and reduce the complexity and cost to prepare the disclosures.

Cyber Roundup – June 2020
June 10, 2020

While putting together this issue of Cyber Roundup compiling cybersecurity incidents occurring in May 2020, I was brought back to my first personal encounter with a computer virus. I can even give you the date – May 5, 2000 ‒ 20 years ago.

Considerations When Hiring an Outsourced CIO Firm
June 9, 2020

A popular trend among institutional investors and family offices is to hire an outsourced chief investment office (OCIO) firm to manage their investment portfolio, rather than maintain an internal investment team.

Reporting Government Revenue Under FASB ASU 2018-08: Providing Some Clarity
April 30, 2020

The Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2018-08, Not-For-Profit Entities (Topic 958): Clarifying the Scope and Accounting Guidance for Contributions Received and Contributions Made (Subtopic 958-605), in part, to eliminate the diversity in practice in recognizing grants received from governmental sources.

PKF Worldwide Tax Update – Spring 2020
April 28, 2020

The Spring edition of PKF Worldwide Tax Update is currently available online.

Cyber Roundup – March 2020
March 12, 2020

With the exception of the last bulleted item about the proposed federal Data Protection Agency, this month’s edition of Cyber Roundup soberly sets out various cybercrimes that are morphing into even more destructive acts, resulting in ever-expanding harm to businesses and individuals.

Tax Relief Now Available for Certain Americans Who Want to Give Up Their U.S. Citizenship
March 4, 2020

According to recent government statistics, there are roughly nine million U.S. citizens living outside the U.S., many of whom are citizens by birth but have little or no family or economic ties to this country.

SEC Proposes Amendments to MD&A Section of Regulation S-K
February 25, 2020

The Securities and Exchange Commission (SEC) recently issued proposed amendments to modernize and eliminate certain duplicative registrant disclosures in Regulation S-K.

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