Securities On Margin | Nonprofit GPS

Entries Tagged ‘securities on margin’:

Buying Investments on Margin can Result in Tax

filed in Not-For-Profit (non-profit) Accounting on Oct.06, 2009

A recent Tax Court case has brought to our attention a taxable event that can catch nonprofit organizations by surprise.
We all know that certain income from debt-financed property can result in unrelated business taxable income. This is normally rent that is collected on mortgaged property. The nonprofit is taxed on the net rental income, at [...]

Tags: debt-financed property, investments, Not-For-Profit (non-profit) Accounting, Not-For-Profit Accounting in Casa Grande, Not-For-Profit Accounting in Scottsdale, Not-For-Profit Accounting in Tempe, securities on margin, tax consequences, Unrelated Business Taxable Income

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Understanding Financial Statements and Footnotes
Date: September 9, 2010 – Scottsdale Office
Presenter: Jessica Puckett, CPA, CFE
When do Not-for-Profit organizations get to recognize revenue and promises to give from donors and grants? Is all revenue treated the same? How should restricted revenue be recorded? Attend this seminar to get your revenue recognition and restrictions questions answered.

Accounting Standards Update
Date: August 12, 2010 – Scottsdale Office
August 20, 2010 – Tempe Office
Presenter: Colette Kamps, CPA and Katie Thomas, CPA
Learn about recent changes in Accounting Standards that affect not-for-profit organizations. This technical update will include endowment disclosures, fair market value concepts, and not-for-profit mergers and acquisitions.

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