Even well-intentioned decisions by nonprofit leaders can lead to allegations of wrongdoing. D&O liability insurance can help protect your organization and its directors and officers, but coverage varies widely. Learn what D&O policies typically cover, what they exclude, and what reporting requirements your nonprofit must follow to stay protected.

Restructuring can offer meaningful financial and operational benefits for 501(c) organizations, but the legal form and sequence of your transaction matter. IRS Revenue Procedure 2018-15 may allow qualifying nonprofits to retain their tax-exempt status without reapplying. Learn what conditions apply, what is excluded, and what steps your organization should take before moving forward.

A conflict of interest does not automatically mean wrongdoing, but without a written policy to address it, your nonprofit risks tax consequences, legal liability, and reputational harm. Learn how a strong conflict-of-interest policy protects your organization and builds the trust your mission depends on.

Your nonprofit's financial statements tell an important story, but they don't always make trends or emerging risks easy to spot. Key financial ratios can help boards and leadership teams monitor liquidity, sustainability, and funding risks, so they can identify problems early and make more confident, proactive decisions.

Aprio Insights on the 6 Real Estate Insights from Q3 2026 and What They Mean for You. Read the article.

Board meeting minutes are more than a procedural checkbox. For nonprofits, they serve as the official record of how leadership exercised its authority and can become critical during audits, regulatory reviews, or litigation. Learn what your board should be documenting, how promptly, and who may eventually be reading those records.

Attracting new donors is important, but long-term financial sustainability often hinges on keeping the supporters you already have. A well-structured recurring giving program can provide predictable revenue, deepen donor relationships, and reduce your reliance on constant acquisition efforts. Here is what your nonprofit needs to know to build a successful program.

Small business owners and self-employed individuals have two powerful retirement plan options to consider: SEP plans and SIMPLEs. Both provide tax deductions and tax-deferred growth, but each comes with distinct rules, contribution limits, and deadlines. Understanding the key differences can help you maximize your tax savings and retirement goals.

Rising health care costs are pushing many employers to take a closer look at wellness programs as a cost-management tool. New federal guidance clarifies a key compliance question about retroactive rewards and reinforces important disclosure requirements. Here is what employers need to know before their next plan renewal.

When business valuation disputes arise in litigation, the default approach is for each party to hire its own expert. But sharing a single, neutral valuator can reduce costs, streamline the process, and even improve the chances of settlement. Is a joint expert the right choice for your situation? Learn the key pros, cons, and best practices.

Your estate plan may look airtight on paper, but would it hold up under real-world pressure? A stress test subjects your plan to a series of "what if" scenarios, uncovering hidden risks, gaps, and unintended consequences before they become costly problems for your loved ones.

New legislation is expanding and extending tax relief for individuals affected by federally declared disasters. Learn how recent changes to personal casualty loss deductions and wildfire relief payment exclusions could reduce your tax burden and whether you may now qualify for benefits you previously could not claim.

A well-structured internship program can help your business develop future talent, support your current team, and stay compliant with evolving labor laws. From compensation rules to meaningful supervision, there is a lot to get right. Learn what you need to know before launching or refining your internship strategy.

Changes under the OBBBA have increased the importance of early planning and project timing for tax-exempt organizations pursuing clean energy tax credits.