Latest Articles
  • Evaluating the Use of AI in Financial Statement Audits
  • New York State’s 2026-2027 Budget Bill Overview
  • Aligning California and EU Climate Disclosure Mandates
  • Sustainability Accounting—Driving Better Returns Through Better Business
  • The Varied Perceptions and Experiences of Internal Versus External Auditors in Adopting…
  • TIGTA’s FATCA Findings Put Non-filers on Notice
  • Implications of the Boeing Crashes for CPAs
  • Closing Disclosure Lag
  • Leveraging Artificial Intelligence in Audit Planning
  • Nonprofit Budgeting in Uncertain Times
  • Facebook
  • Twitter
  • Linkedin
  • Youtube
The CPA Journal - The Voice of the Profession The CPA Journal - The Voice of the Profession

  • Home
  • Categories
    • In Focus
    • News & Views
    • Columns
    • Publisher’s Column
    • Web Exclusive
    • Accounting & Auditing
    • Videos & Media
    • Taxation
    • Technology
    • Diversity & Inclusion
    • Next Gen
    • Education
    • Ethics
    • Sustainability
    • Crypto
  • Latest Issue
  • Archives
    • Past Issues
    • March/April 2026
    • January/February 2026
    • November/December 2025
    • September/October 2025
    • July/August 2025
    • May/June 2025
    • March/April 2025
    • January/February 2025
    • September-December 2024
    • July/August 2024
    • May/June 2024
    • March/April 2024
    • January/February 2024
    • November/December 2023
    • September/October 2023
    • July/August 2023
    • May/June 2023
    • March/April 2023
    • January/February 2023
    • November/December 2022
    • Sept/October 2022
    • July/August 2022
    • May/June 2022
    • March/April 2022
    • January/February 2022
    • December 2021
    • October/November 2021
    • August/September 2021
    • June/July 2021
    • April/May 2021
    • Feb/Mar 2021
  • About Us
    • About The CPA Journal
    • Write For Us
      • Submission Guidelines
      • Editorial Calendar
      • The CPA Journal Editorial Team
    • Subscribe to the Print Edition
    • Subscribe to our Daily Newsletter
  • Advertise
    • Advertise With Us
    • Classifieds
    • Classifieds Media Kit

Not-for-Profit

Home /Not-for-Profit
Featured

Nonprofit Budgeting in Uncertain Times

Planning Techniques That Build Resilience

By  Rachel DeMatteo, CPA and Nicole Frisina, CPA

August 2026 0

IN BRIEF Budgeting is important to any organization, but particularly for nonprofits. Given the unique challenges that nonprofits face in the current environment of macroeconomic…

Featured

Driving Excellence in Nonprofit Audit Quality

Challenges, Solutions, and Impact

By  David Rottkamp, CPA

August 2026 0

IN BRIEF Nonprofits face many unique challenges, and auditors are a crucial component in ensuring they not only meet regulatory obligations but also strive for…

Featured

Managing Fraud Risks in Not-for-Profits

By  Vincenzo Toppi, CPA, CIRA, CFF, CCFE, Allison Guttenplan and Mindy Ng

August 2026 0

IN BRIEF Fraud remains a serious risk for any entity, and not-for-profit organizations unfortunately make an easy target. This article explores the ways in which…

Featured

Tax Treatment of Contributions of Cryptocurrency

By  Mark H. Levin, CPA, MST

July 2026 0

As more individual taxpayers have contributed cyber assets to 501(c)(3) not-for-profit organizations, the tax treatment of these contributions has come to the forefront. When individuals…

Featured

Navigating the Paradox of Purpose in International Development

By  Muhammad Suhail Sattar, CPA

July 2026 0

I did not set out to build a career in international development. Like many CPAs, I began with a simple and familiar ambition: to join…

Featured

How Independent Operational Reviews Can Strengthen Financial Infrastructure

A Guide for Not-for-Profit Organizations

By  Roberta Katz

July 2026 0

Not-for-profit organizations rely on a strong financial infrastructure in order to support their ongoing operations, ensure sustainability and growth, and drive their mission forward. Finance…

Featured

Nonprofit Budgeting in Uncertain Times

Planning Techniques That Build Resilience

By  Rachel DeMatteo, CPA and Nicole Frisina, CPA

July 2026 0

IN BRIEF Budgeting is important to any organization, but particularly for nonprofits. Given the unique challenges that nonprofits face in the current environment of macroeconomic…

Featured

Driving Excellence in Nonprofit Audit Quality

Challenges, Solutions, and Impact

By  David Rottkamp, CPA

July 2026 0

IN BRIEF Nonprofits face many unique challenges, and auditors are a crucial component in ensuring they not only meet regulatory obligations but also strive for…

Featured

Managing Fraud Risks in Not-for-Profits

By  Vincenzo Toppi, CPA, CIRA, CFF, CCFE, Allison Guttenplan and Mindy Ng

June 2026 0

IN BRIEF Fraud remains a serious risk for any entity, and not-for-profit organizations unfortunately make an easy target. This article explores the ways in which…

conquering adversity Featured

How Nonprofits Can Adapt Their Operational and Financial Strategies in Today’s Economic Environment

By  David Rottkamp, CPA

August 2025 0

The recent U.S. inflation measures show that high prices have not departed yet—and they continue to fuel an affordability crisis in critical sectors like healthcare,…

Featured

The Benefits of a CAS Practice Specializing in Not-for-Profit Organizations

By  Corinna Creedon, CPA

August 2025 0

Audit and tax firms have long understood that the traditional services for which they are being engaged (e.g., conducting an independent audit, preparing and filing…

Featured

Tips for a Smooth Nonprofit Audit Process

The Importance of Organization and Ongoing Preparation

By  Corinna Creedon, CPA

July 2025 0

While the audit process generally has an overwhelming connotation, there are several steps that a not-for-profit (NFP) organization can take to make the audit process…

Featured

The Benefits of a CAS Practice Specializing in Not-for-Profit Organizations

By  Corinna Creedon, CPA

June 2025 0

Audit and tax firms have long understood that the traditional services for which they are being engaged (e.g., conducting an independent audit, preparing and filing…

Featured

Tips for a Smooth Nonprofit Audit Process

The Importance of Organization and Ongoing Preparation

By  Corinna Creedon, CPA

June 2025 0

While the audit process generally has an overwhelming connotation, there are several steps that a not-for-profit (NFP) organization can take to make the audit process…

Featured

Misconceptions in Not-For-Profit Accounting

Understanding the Reality Behind the Standards

By  John D'Amico, CPA and Xixi Dong, CPA

June 2025 0

Certain accounting standards are specific to donations, contributions, and grants from governments and foundations and are uniquely applicable to not-for-profit organizations. Nonprofits do not exist…

conquering adversity Featured

How Nonprofits Can Adapt Their Operational and Financial Strategies in Today’s Economic Environment

By  David Rottkamp, CPA

May 2025 0

The recent U.S. inflation measures show that high prices have not departed yet—and they continue to fuel an affordability crisis in critical sectors like healthcare,…

Subscribe to The CPA Journal’s Free Newsletter

Our Latest Content

  • Evaluating the Use of AI in Financial Statement Audits September 2026
  • New York State’s 2026-2027 Budget Bill Overview September 2026
  • Aligning California and EU Climate Disclosure Mandates August 2026
  • Sustainability Accounting—Driving Better Returns Through Better Business August 2026
  • The Varied Perceptions and Experiences of Internal Versus External Auditors in Adopting Artificial Intelligence August 2026












About The CPA Journal

The CPA Journal is a publication of the New York State Society of CPAs, and is internationally recognized as an outstanding, technical-refereed publication for accounting practitioners, educators, and other financial professionals all over the globe. Edited by CPAs for CPAs, it aims to provide accounting and other financial professionals with the information and analysis they need to succeed in today’s business environment.

Contact Us

The CPA Journal
200 Madison Avenue, 11th Floor
New York, NY 10016
CPAJ-Editors@nysscpa.org

Our Partners

Thomson Reuters Checkpoint
SmartBrief

Subscribe to The CPA Journal’s Free Newsletter

Privacy Policy

View the NYSSCPA privacy policy



© 2024 The New York State Society of CPAs. All rights reserved.