Insights

PRACTICAL INSIGHT FOR MISSION-DRIVEN WORK

UNDERSTANDING THE 2026 CHARITABLE GIVING TAX CHANGES

Beginning in 2026, federal tax changes affect charitable giving for non-itemizers, itemizing donors and corporations. Understand what nonprofit leaders need to know — and how to communicate these changes accurately without stepping into the role of tax adviser.

WHY A BALANCED BUDGET DOESN’T NECESSARILY MEAN YOU HAVE THE CASH

A balanced operating budget can still leave a nonprofit facing cash-flow challenges. Understand how the operating budget, balance sheet and actual cash position work together — and why nonprofit leaders need to look beyond revenue and expenses when making financial decisions.

RESTRICTED FUNDS & MULTI-YEAR GRANTS: WHAT YOUR BUDGET NEEDS TO SHOW

Restricted funding can create confusion when grants and donor-restricted resources cross fiscal years. Understand how timing, restrictions and available resources affect the annual budget — and why revenue received, revenue recognized and cash available to spend may not tell the same story.