Midterms Are Weeks Away: What Your 501(c)(4) Can and Can't Do in an Election
A 501(c)(4) may electioneer only while politics stays under half its effort, per IRS rules — and political spending triggers 21% tax via Form 1120-POL.
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Fundraising
Fundraising accounting and investor fund tracking
The Race Director's Playbook: 5K Bookkeeping From First Entry Fee to Finish Line
5K entry fees are deferred revenue until race day. Price bibs from per-runner cost, tier sponsors like inventory, and hold a weather reserve for year two.
Gala Tickets, Charity Auctions, Raffles: Which Fundraiser Payments Are Tax-Deductible?
IRS rules: deduct only what a gala ticket or auction bid exceeds fair market value; raffle and 50/50 tickets are never deductible, even for charity.
Bingo, Raffles, and Pull-Tabs: When Nonprofit Gaming Owes UBIT
Nonprofit raffle and pull-tab income is taxable UBI unless the IRS bingo or 85% volunteer-labor exception applies — plus W-2G and Schedule G rules.
Regulation A+ Tier 2, Explained: How Your Company Can Raise Up to $75 Million From Anyone
Reg A+ Tier 2 lets companies raise up to $75M a year from anyone — if they file Form 1-A, pass a two-year audit, and keep reporting to the SEC.
Startup SPVs Explained: How Special Purpose Vehicles Keep Your Cap Table Clean
An SPV pools many angel checks into one LLC and one cap-table line; backers pay 10–20% carry plus setup fees, and the lead votes the whole block.
Venture Debt for Early-Stage Startups: Borrow Runway Without Selling the Company
U.S. startups borrowed a record $68.8B of venture debt in 2025. Warrants cost 1-5% dilution, but covenant breaches - not missed payments - trigger most defaults
Year-End Giving Season: How Your Nonprofit Can Handle the December Donation Surge
About a third of US giving lands in December. The IRS requires a written acknowledgment for gifts of $250 or more, and the postmark sets the gift's tax year.
PTA and PTO Treasurer Bookkeeping: The Fund-Accounting Playbook Every Volunteer Parent Group Needs
Miss three straight Form 990 filings and the IRS revokes your PTA or PTO exemption automatically — here is the treasurer playbook that prevents it.
Tokenized Equity Is Still Equity: What the SEC's 2026 Guidance Means for Your On-Chain Raise
Tokenized equity is still equity under the SEC's 2026 guidance — pick your Reg D or Reg A exemption before you mint, and keep one authoritative cap table.
AI Built Your Financial Model in Minutes — Here's How to Catch Its Errors Before Investors Do
62% of financial services professionals say an AI-generated error has already reached a client. A 12-step review checklist for AI-built financial models, covering hidden sheets, external links, hard-coded "dead numbers", formula drift, balance-sheet plugs, over-depreciation, and error checks that only validate the first forecast period.
Qualified Sponsorship Payments vs. Advertising: How Nonprofits Keep Sponsor Dollars Out of UBIT
A qualified sponsorship payment is tax-free under IRC Section 513(i), while advertising revenue is taxed at the 21% UBIT rate and triggers Form 990-T once unrelated business income reaches $1,000. This guide draws the acknowledgment-versus-advertising line the regulations use — qualitative language, price claims, exclusive-provider clauses, periodical placements, contingent amounts, and the 2% de minimis threshold for return benefits — and gives an eight-step screen to run before signing a sponsor contract.