Accounting and Tax Trends in Philanthropy


The quest for nonprofit funding and ways to obtain it continues to evolve while donors want to know the impact of their funds. In this discussion, BPM’s Daniel Figueredo and Tami McInerney explore the tools commonly used by funders and when one of them might be appropriate for your given situation. They also review important accounting and tax implications of each of the funding mechanisms by diving into the following topics: 

  • Grants of appreciated securities, cryptocurrency, and other assets; recoverable grants; conditional grants, and unconditional grants
  • Donor-advised funds
  • Fiscal sponsorships
  • Direct charitable activities
  • Mission- and program-related investments
  • Impact investing

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