Factors Affecting Nonprofit Executive Compensation

by Linda M. Lampkin, Senior Nonprofit Compensation Specialist 20. April 2015 12:30
Because of changes in the nonprofit sector in the last few decades, researchers Peter Frumkin, PhD, and Elizabeth K. Keating, CPA, PhD, looked at the relationship between compensation levels and certain characteristics of organizations. Their article, entitled "What Drives Nonprofit Executive Compensation?," is available at the Nonprofit Quarterly and should be of interest to ERI’s Nonprofit Comparables Assessor subscribers and those interested in nonprofit executive compensation. [More]

Executive Compensation for Charity Executives: What IRS Wants

by Linda M. Lampkin, Senior Nonprofit Compensation Specialist 11. March 2015 12:45
IRS regulations require that charities not give any benefit to an organization insider other than in the form of reasonable compensation. So, after an “organization insider” is defined, the discussion begins about what is “reasonable” and what is “compensation.” [More]

More Steps toward E-filing of Form 990

by Linda M. Lampkin, Senior Nonprofit Compensation Specialist 5. February 2015 13:05
Three recent developments signal progress in the move toward electronic filing of the Form 990, the annual IRS reporting form required from nonprofit organizations. Whether these will be enough to actually get an e-filing requirement enacted is anyone’s guess. [More]

Report on IRS Investigations of Charities

by Linda M. Lampkin, Senior Nonprofit Compensation Specialist 13. January 2015 13:45
Although the title of the GAO report released in December 2014 – TAX-EXEMPT ORGANIZATIONS: Better Compliance Indicators and Data, and More Collaboration with State Regulators Would Strengthen Oversight of Charitable Organizations – will not win any awards for elegance, its 66 pages do provide some interesting insights on the IRS review of charities using the Form 990 data. [More]

Tracking Nonprofit Executive Salaries: Recreation/Sports Organizations

by Linda M. Lampkin, Senior Nonprofit Compensation Specialist 27. October 2014 14:22
The discussion of whether or not the NFL should have nonprofit tax-exempt status is heating up again, as proposed federal legislation that would end such exemptions is considered. Currently, the NCAA, NHL and PGA Tour do have similar non-profit status, while Major League Baseball gave up its non-profit status in 2007, and the NBA has never been tax-exempt. Of course, tax-exempt status does not mean that the NFL is considered a charity (serving the public good and accepting tax deductible contributions), just that it is a non-profit trade organization and doesn’t pay corporate income taxes. In fact, the NFL does pay taxes on some of its activities. [More]