Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Non Profit Main Page | Tax Related Main Page
Balakrishnan, R., G. G. Sprinkle and M. G. Williamson. 2011. Contracting benefits of corporate giving: An experimental investigation. The Accounting Review (November): 1887-1907.
Balsam, S. and E. E. Harris. 2014. The impact of CEO compensation on nonprofit donations. The Accounting Review (March): 425-450.
Barnett, R. S. 2018. Gift horse or Trojan horse?: Helping beneficiaries avoid hidden tax liens. The CPA Journal (January): 44-48.
Barnett, R. S. and R. K. Richards. 2012. Lifetime credit shelter trusts: Utilizing the estate and gift tax exemption before it's too late. The CPA Journal (December): 56-58.
Bird, B. M., M. Hopper, M. A. Segal and L. Bible. 2012. Charitable donations: The role of 'cash back rewards'. The CPA Journal (February): 48-51.
Bonner, P. 2019. Church members' donations to minister are denied gift treatment. Journal of Accountancy (January): 62-63.
Bonner, P. 2019. Estate and gift exclusion clawback addressed in proposed regs. Journal of Accountancy (March): 54.
Brajcich, A. M. 2019. Charitable contributions by S Corporations: A mismatch of pass-through and basis adjustment. The CPA Journal (April): 63-65.
Campbell, L. 2012. Taking individual charitable giving to its limit: Understanding related rules and court decisions. The CPA Journal (September): 58-63.
Coil, R. F. 1975. Contributions: Monetary versus non-monetary. Management Accounting (April): 35-38.
Cook, J. K. and S. Webber. 2014. Deducting noncash charitable contributions: Documentation and substantiation requirements. The CPA Journal (May): 40-44.
Duguay, R. 2022. The economic consequences of financial audit regulation in the charitable sector. Journal of Accounting Research (September): 1463-1498.
Englebrecht, T. D. and K. J. Pierce. 2011. Key person value adjustments for closely held corporations: Review and analysis of discounts for estate and gift tax purposes. The CPA Journal (July): 51-57.
Engstrom, J. 2003. Accounting for contributions: A proposal to narrow differences between FASB and GASB requirements. Journal of Public Budgeting, Accounting & Financial Management 15(1): 41-65.
Filbey, E. J. 1931. The deductibility of contributions as business expenses. The Accounting Review (September): 197-205.
Finney, H. A. 1921. Turnover, Reserve for sinking fund, Lease and purchase contract, Relation of cash discount to interest, Corporate reorganization and consolidation, Instalment contracts, Stock assessments, Stockholders' gift to corporation, Unrealized profit and depreciation. Journal of Accountancy (November): 372-387.
Franks, L. 2020. 'Gifts' to clergy may be remuneration. Journal of Accountancy (January): 50-51.
Friedman, S. M. and D. R. Silversmith. 2020. Tax Court lowers tax due after revaluing disguised gifts. Journal of Accountancy (February): 62-64.
Friske, K. B. and D. Pulliam. 2016. Tax matters: Family stock transfer 44 years ago was a taxable gift. Journal of Accountancy (March): 74-76.
Friske, K. B. and D. Pulliam. 2016. Tax matters: Redstone family stock transfer was not a taxable gift. Journal of Accountancy (February): 67-68.
Galaskiewicz, J. 1997. An urban grants economy revisited: Corporate charitable contributions in the twin cities, 1979-81, 1987-89. Administrative Science Quarterly 42(3): 445-471.
Harris, E., C. M. Petrovits and M. H. Yetman. 2015. The effect of nonprofit governance on donations: Evidence from revised Form 990. The Accounting Review (March): 579-610.
Harris, E. E. and D. G. Neely. 2016. Multiple information signals in the market for charitable donations. Contemporary Accounting Research 33(3): 989-1012.
Harvard Business Review. 2017. The pros and cons of suggested donations. Harvard Business Review (May/June): 32.
Harvard Business Review. 2019. Making someone a "Tipping Point" boosts donations. Harvard Business Review (November/December): 30.
Harvard Business Review. 2020. Why soliciting donations at the cash register can backfire. Harvard Business Review (March/April): 17-21.
Hopson, J. F. 2012. 2012 year-end gift planning: Techniques available to taxpayers and potential IRS problems. The CPA Journal (December): 59-61.
Horan, P. and A. Ferro. 2019. Reducing federal income tax with qualified charitable distributions: How to preserve a tax write-off. The CPA Journal (October): 56-57.
Hosseinifard, Z., B. Abbasi, M. Fadaki and N. M. Clay. 2020. Post disaster volatility of blood donations in an unsteady blood supply chain. Decision Sciences 51(2): 255-281.
Huston, G. R. and J. M. Huston. 2013 Life's two certainties: An estate and gift tax consulting case. Issues in Accounting Education (August): 11-37.
Hwang, H. and W. W. Powell. 2009. The rationalization of charity: The influences of professionalism in the nonprofit sector. Administrative Science Quarterly 54(2): 268-298.
Journal of Accountancy. 2020. AICPA issues guidance on accounting for forgivable PPP loans; FASB addresses insurance, convertible instruments, gifts-in-kind; FASB issues limited revenue recognition, lease accounting delays; COSO provides new guidance on risk appetite; UAA Model Rule changes proposed in support of CPA evolution; GASB addresses subscription-based technology; SEC amends disclosure rules for acquisitions and disposals; To-do list Journal of Accountancy (August): 9-12.
Journal of Accountancy. 2020. FASB alters not-for-profit accounting rules for gifts-in-kind; Ethics proposals address staff augmentation, records requests; SEC changes disclosure rules, redefines 'accredited investors'; Consistency sought in sustainability, corporate reporting through global effort; TQAs address lease accounting for retirement communities; Proposal aims to enhance auditors' risk assessment process; To-do list. Journal of Accountancy (November): 9-12.
Journal of Accountancy. 2020. News digest: Accounting profession leaders call for action against climate change; SEC exempts certain companies from ICFR attestation requirement; FASB proposes gift reporting update, issues narrow changes; AU-C 800 series mended to conform with auditor reporting standard; GASB addresses lease accounting, OPEB financial statement disclosures; Survey shows how firms can advance women in the workplace; AICPA launches SOC for supply chain. Journal of Accountancy (April): 4-9.
Kess, S. 2020. COVID-19 and charitable contributions by individuals and businesses. The CPA Journal (June): 10-11.
Kess, S. and J. R. Grimaldi. 2019. Explaining the new landscape for charitable tax breaks. The CPA Journal (July): 66-68.
Kess, S., J. R. Grimaldi and J. A. J. Revels. 2017. Planning for charitable giving by high-income taxpayers. The CPA Journal (November): 68-70.
Knipscheer, B. M. and P. H. Mounce. 2010. University athletics fumble the ball on charitable giving rules. Journal of Forensic & Investigative Accounting 2(1): 1-12.
Kreissl, L. J. and D. Pulliam. 2015. Tax matters: Merger of family businesses results in gift tax. Journal of Accountancy (February): 70-71.
Lafond, C. A. and J. J. Schrader. 2011. Charitable contributions of conservation easements. Journal of Accountancy (November): 58-62.
Li, W. E. McDowell and M. Hu. 2012. Effects of financial efficiency and choice to restrict contribution on individual donations. Accounting Horizons (March): 111-123.
Matz, K. 2012. U.S. estate and gift taxation of nonresident aliens: An examination of the rules and regulations. The CPA Journal (April): 50-57.
Metrejean, C. T. and B. A. McKay. 2018. Donation-based crowdfunding and nontaxable gifts: This growing means of contributing to causes and hardship relief requires special attention from recipients and their tax advisers. Journal of Accountancy (March): 42-46.
Nevius, A. M. 2016. The importance of appraisals when gifting art. Journal of Accountancy (April): 74.
Nickerson, M. A. 2018. First look at the Tax Cuts and Jobs Act: Impact on individual charitable giving. The CPA Journal (April): 10-12.
Pacini, C. 2004. Beware of charitable donations supporting terrorism. Journal of Forensic Accounting (5): 255-264.
Pany, K. and P. M. J. Reckers. 1980. The effect of gifts, discounts, and client size on perceived auditor independence. The Accounting Review (January): 50-61.
Pirrone, M. M. 2020. $24 million in transfers were not gifts. Journal of Accountancy (September): 68-69.
Ransome, J. P. and V. Satchit. 2009. Valuation discounts for estate and gift taxes. Journal of Accountancy (July): 32-37.
Reichert, C. J. 2013. Vineyard and homes held unfeasible, erasing easement's value. Journal of Accountancy (September): 73-74. (Tax court ruling on charitable contributions).
Reichert, C. J. 2015. Tax matters: Gifts to family trust are present interests in property. Journal of Accountancy (August): 72-74.
Ries, R. 2018. First look at the Tax Cuts and Jobs Act: The impact on donor advised funds. The CPA Journal (April): 13-14.
Rinier, J. W. and A. P. Curatola. 2015. Reporting a foreign gift or bequest. Strategic Finance (July): 14, 16.
Rinier, J. W. and A. P. Curatola. 2017. When to report gifts: Where gift taxes are concerned, it's better to receive a gift than to give one. Strategic Finance (September): 20, 22.
Roberts, D. J. 2018. Charitable giving with the increased standard deduction. Strategic Finance (May): 18, 20.
Rosenthal, C. L. and C. Galamgam. 2018. Connecticut legislative update: Personal, corporate, and estate and gift tax changes. The CPA Journal (February): 72-73.
Scheer, M. S. and E. J. Gac. 1987. New problems for the unwary in estate and gift tax valuations: Penalties under I.R.C. 6660. Accounting Horizons (December): 69-77.
Schreiber, S. P. 2014. Regs. permit midyear cuts in employer contributions to 401(k) plans. Journal of Accountancy (February): 58.
Schreiber, S. P. 2018. Final rules govern adequate substantiation for charitable contributions. Journal of Accountancy (November): 61-62.
Scott, W. D. 2015. Investigating the need for transparent disclosures of political campaign contributions and lobbying expenditures by U.S. private prison corporations. Accounting and the Public Interest (15): 27-52.
Seagle, J. P. and E. Petri. 1977. Gift vs. estate transfer: The method of equated rates. The Accounting Review (January): 124-136.
Sellers, K. and J. C. Tripp. 2015. Converting from C to S corp. may be costlier than you think: Where gifting or bequeathal is contemplated, higher gift and estate tax could be the result. Journal of Accountancy (November): 64-69.
Shenkman, M. M. 2017. Charitable giving update. The CPA Journal (December): 66-68.
Surysekar, K., E. H. Turner and C. M. Wheatley. 2015. On the association between donor-imposed financial inflexibility and future donations to charitable organizations. Journal of Management Accounting Research 27(1): 63-79.
Taub, M., D. Hollander, L. Rodriguez and R. A. Dyson. 2019. Applying the new accounting guidance for contributions. The CPA Journal (April): 32-38. (How to determine if a transaction is a contribution or an exchange.)
The CPA Journal. 2017. Gift tax returns & IRS examination. The CPA Journal (January): 23-25.
Valas, K. D. 2021. Ask the expert: Gift planning. Journal of Accountancy (December): 17.
Watson, S. F., M. Casey and R. B. Bunker. 2019. Sweet (and sour) charity: Examining the deductibility of unreimbursed charitable expenditures. The CPA Journal (May): 46-51.
Yokobosky, L. R. 2020. Ten questions on COVID-19 and charitable giving. The CPA Journal (July/August): 62-65.