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EVENT | January 19, 2027
January 2027 Uniform Guidance regulation training
Join us for a practical and engaging virtual training of the Office of Management and Budget’s (OMB) Uniform Guidance (2 CFR Part 200) — the cornerstone of federal grant compliance. This training is designed to help nonprofit and government professionals understand federal grant regulations and how to apply them effectively and avoid common pitfalls in managing federal awards. Led by experienced trainers with years of auditing and consulting expertise, this session blends regulatory review with real-world examples and actionable insights. Whether you’re new to federal
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The tax and regulatory changes impacting nonprofit organizations
After weaving its way through both houses of Congress on party-line votes, the One Big Beautiful Bill (OBBB) Act was signed by President Trump on July 4, 2025. And from a tax perspective, your nonprofit may not get by unscathed. While the final version of the bill did cut several provisions that would have increased tax liabilities for nonprofits, the new law will still impose a higher tax burden on certain types of organizations. It also introduces new rules for charitable contributions, ends key energy tax incentives and modifies the excise taxes on organizations that offer high salaries to employees. Keep reading to learn how the OBBB’s provisions and other potential regulatory changes will impact your nonprofit. Unless otherwise stated, all new laws are effective for taxable years beginning after December 31, 2025. The OBBB expands existing taxes on certain exempt organizations As a result of the OBBB becoming law, certain nonprofit organizations will now face higher taxes. Nonprofits with employees who are paid over $1 million may also be subject to an excise tax. Here are the specifics of these two major changes: 1. Tiered net investment income tax on private colleges and universities Under current law, certain nonprofit educational institutions (excluding state colleges and universities) are subject to an excise tax on their net investment income at a flat rate of 1.4%. Under the new law, these educational institutions will face a tiered tax rate schedule rather than a flat 1.4% rate. The tiered tax rates are based on a metric called the student adjusted endowment, which is essentially the fair market value of an institution’s assets (excluding exempt purpose assets) divided by its number of students. Under certain circumstances, institutions may need to include the assets of a related organization when calculating the student-adjusted endowment. Student adjusted endowment Tax rate Between $500,000 and $750,000 1.40% Between $750,001 and $2M 4.00% In excess of $2M 8.00% The definition of net investment income is also expanded to include interest from student loans made by an educational institution, as well as any federally subsidized royalty income. In some cases, the net investment income of a related organization must be included in an institution’s net investment income as well. Although this will result in an increased tax liability for certain nonprofit organizations, the tiered tax rates are lower than what was proposed in previous versions of the bill. 2. Broader excise tax on employee compensation over $1 million Nonprofit organizations currently pay an excise tax on compensation in excess of $1 million given to any of the organization’s top five covered employees. Under the new law, the excise tax will now apply to compensation of all employees who receive in excess of $1 million, not just the top five. New and revised limits on charitable contribution deductions Limits on charitable deductions from both corporations and individuals are also changing. Here are the key rule shifts: 1. New 1% floor for charitable contributions made by corporations Under current law, corporations are allowed a deduction for charitable contributions. The deduction is limited to 10% of the corporation’s taxable income for the year, while contributions in excess of the 10% ceiling can be carried forward for five years. These rules remain unchanged. However, the OBBB adds a 1% floor in addition to the 10% ceiling. If total contributions do not exceed 1% of the corporation’s taxable income for the year, no deduction is allowed. Contributions disallowed by the 1% floor can be carried forward only from years in which the 10% limitation is exceeded. 2. 0.5% floor on charitable contribution deductions made by individuals In addition to the various existing limitations on charitable contribution deductions made by individuals, there will now be a 0.5% floor. Aggregate contributions of an individual will be allowed only to the extent they exceed 0.5% of the taxpayer’s contribution base for the taxable year, still subject to other existing limitations. The contribution base is the taxpayer’s adjusted gross income (AGI) computed without regard to any net operating loss carryback. Other changes to charitable contribution deductions and tax credits Deduction limits aren’t the only change to rules around charitable contributions. Here are additional noteworthy updates: 1. Reinstated tax deduction for non-itemizers The final bill reinstates the charitable contribution deduction for individual taxpayers who do not itemize (this reform was originally enacted by the Taxpayer Certainty and Disaster Tax Relief Act of 2020, but was limited to tax years 2020 and 2021). The new law reinstates the deduction and increases the limit. Taxpayers who do not itemize will be eligible for an above-the-line deduction of up to $1,000 for a single taxpayer and up to $2,000 for joint filers. There is no expiration date for this provision. Like the previous provision, donations to donor-advised funds and supporting organizations are not eligible for the deduction. 2. New tax credit for contributions to scholarship-granting organizations Individuals who make certain contributions to a scholarship-granting organization are eligible for this new tax credit. The credit is limited to $1,700, cannot be taken as both a deduction and a credit, and must be reduced by the amount of any credit taken on a state tax return. Unused credits can be carried forward for five years. For purposes of this credit, eligible students are individuals whose household income for the year prior to the scholarship application date is not greater than 300% of the area median gross income. States must voluntarily elect to participate in this program. To participate, the state must provide a list of scholarship-granting organizations that meet the requirements outlined above. Clean energy tax credits have been largely eliminated Clean energy credits and incentives were largely gutted by the OBBB. Most major clean energy credits expired in July 2026. Nonprofits that have relied on clean energy tax credits to make certain projects financially viable need to know that the calculations have just changed. If your organization does work that involves clean energy credits, you need to take another look at your plans right away. To learn more, please see this explainer on which credits are ending and how you can take advantage before they expire. Also important to know Here are some additional key changes in the new tax law: The threshold for certain information reporting (i.e., 1099s) will increase from $600 to $2,000 for payments made after December 31, 2025. The threshold will also be adjusted for inflation annually. In welcome news, the final version of the OBBB eliminated some of the worst provisions from previous drafts of the bill. For example, a tiered net investment income tax on private foundations was excluded, as were several provisions related to new unrelated business income items, such as transportation fringe benefits and certain research income. Other regulatory proposals that could impact nonprofits The OBBB is the most impactful legislation for nonprofits. But there are other regulator changes to be aware of, including: Proposed Form 990 changes In April 2026, the Treasury announced plans to revise Form 990 for the first time in nearly two decades. The stated goal is to improve transparency, strengthen tax administration and increase oversight of tax-exempt organizations, particularly 501(c)(3)s that receive government funding or participate in fiscal sponsorships. If the proposed changes take effect, nonprofits will be required to report not only the receipt of government grants and contracts, but also how those funds are specifically used, adding a new layer of accountability and public transparency around government funding. Organizations that participate in fiscal sponsorship arrangements may face additional reporting requirements related to who controls sponsored projects, how funds are managed and how activities align with the sponsor’s exempt purpose. Increased scrutiny in this area reflects ongoing concerns about potential misuse of charitable funds and inadequate oversight of sponsored activities. IRS proposed nondiscrimination rules for private schools In September 2026, the Treasury and the IRS issued proposed regulations clarifying that private schools engaging in racial discrimination would not qualify for tax-exempt status under Section 501(c)(3). The proposal would update longstanding regulations to expressly state that schools that discriminate based on race, color, or national or ethnic origin in admissions and other educational policies would not be eligible for federal tax exemption. The proposal comes amid heightened federal scrutiny of diversity, equity and inclusion (DEI) initiatives and reflects the administration’s broader focus on ensuring that tax-exempt organizations comply with federal nondiscrimination policies. If finalized, the regulations would apply to taxable years beginning after May 31, 2027, and would primarily affect private educational institutions that rely on tax-exempt status and charitable contribution deductions. New IRS guidance changes group exemption requirements In early 2026, the IRS issued new rules governing group exemption letters for tax-exempt organizations. Group exemptions allow a central organization, such as a national nonprofit, religious denomination or trade association, to obtain and maintain tax-exempt recognition on behalf of affiliated subordinate organizations, relieving those entities from having to apply for recognition individually. The updated guidance establishes new requirements for obtaining and maintaining group exemption status, clarifies the relationship and oversight responsibilities between central organizations and their affiliates and provides more detailed reporting and compliance procedures. Organizations that rely on group exemptions should review the new rules to help ensure they continue to meet eligibility, supervision and recordkeeping requirements. Read more As nonprofit funding tightens again, can clearer insights help you make more of what you do have? Compensation strategies for nonprofits competing in tight labor markets The financial and operational benefits of nonprofit mergers and acquisitions
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Simplify FFHS grant compliance with a compliance calendar
For federally funded human services (FFHS) organizations, federal funding helps sustain programs and services that communities rely on. But that money does not come without strings attached. It introduces a significant set of 2 CFR Part 200 compliance and audit responsibilities. Compliance with federal grant requirements is a year-round responsibility. For many FFHS organizations operating with lean administrative teams, balancing program delivery with documentation, monitoring and reporting obligations can be challenging. Without a structured approach, compliance activities often compete with mission-focused work for limited staff time. To manage these obligations more effectively, many organizations are adopting compliance calendars that help transform regulatory requirements into a structured workflow. Keep reading to learn how your organization can use a compliance calendar to organize grant compliance requirements and reduce audit surprises. What are the 2 CFR Part 200 compliance and audit requirements? Federal grant recipients and subrecipients must comply with 2 CFR Part 200, commonly known as the Uniform Guidance. These regulations establish rules for managing federal funds, maintaining accountability, demonstrating compliance throughout the grant life cycle, and meeting federal audit requirements. Core 2 CFR Part 200 compliance obligations Federal grant recipients and subrecipients must establish processes to demonstrate that funds are being spent in accordance with award requirements. Key obligations include: Written policies: Maintain documented policies governing procurement, financial management, travel, cost allowability and other grant-related activities. Internal controls: Establish controls that help safeguard federal funds, detect issues early and support ongoing monitoring. Cost principles: Ensure all expenses charged to a grant are allowable, allocable and reasonable under federal requirements and award terms. Subrecipient monitoring: If applicable, assess subrecipient risk, monitor performance and verify that downstream subrecipients comply with applicable requirements. Record retention: Retain financial records, supporting documentation and other records required by federal award terms for at least three years from the date of submission of the final financial report, unless a longer retention period applies. Uniform Guidance audit obligations Uniform Guidance also establishes the following audit requirements: Single audit threshold: Organizations that expend $1,000,000 or more in federal awards during their fiscal year must undergo a single audit or a qualifying program-specific audit. Program-specific audit: Under certain conditions, organizations may be eligible for a program-specific audit. Auditor independence: Organizations must hire an independent auditor to conduct a single audit. The auditor must be independent and comply with the ethical and independence requirements of the Generally Accepted Government Auditing Standards (GAGAS). Data collection and submission: The reporting package and data collection form must be submitted to the Federal Audit Clearinghouse within 30 calendar days of receiving the auditor’s report, or within nine months after the end of the audit period, whichever is earlier. Resolution and corrective action: Organizations must address audit findings and implement corrective actions when deficiencies are identified. Compliance needs to be continuous, not an annual event Many organizations still think about compliance as an annual event. They will wait to gather documentation and records until an audit is about to begin. Under 2 CFR Part 200, compliance activities occur throughout the grant life cycle, requiring ongoing monitoring, documentation and oversight. Internal controls, spending reviews and program performance requirements need to be ongoing between audits. If your organization focuses only on compliance in preparation for an annual audit, you are more likely to have issues with missing documentation, delayed reports or unresolved control issues. The challenge for many FFHS organizations is not understanding the requirements. It is keeping track of hundreds of tasks, deadlines and reviews across multiple programs. That is where a compliance calendar can help. What is a compliance calendar? A compliance calendar is a centralized tool that tracks grant deadlines, reporting requirements, monitoring activities, documentation reviews and other compliance tasks. In practice, a compliance calendar functions as a project management tool specifically designed for grant compliance. Rather than simply listing reporting due dates, an effective compliance calendar breaks each obligation into its required actions. It identifies who is responsible, establishes milestone deadlines and provides reminders before key deliverables are due. This approach helps transform compliance from a series of deadlines into a repeatable process. A compliance calendar will: Notify staff of upcoming due dates Compliance calendars can assign tasks to specific roles and generate reminders before deadlines arrive. Program staff, finance teams, grant managers and leadership can all receive notifications when action is required. Increased visibility into grant responsibilities helps ensure they do not slip through the cracks and reduces the risk of missed deliverables. Create a single source of truth A significant advantage of a compliance calendar is centralization. Instead of scattered spreadsheets, emails and personal reminders, organizations can maintain a single source of truth for grant requirements and upcoming tasks. This improves visibility across departments and makes it easier to coordinate activities. What should be included in a compliance calendar? An effective compliance calendar translates regulatory requirements into specific scheduled activities. Rather than tracking only final due dates, it breaks compliance obligations into the tasks that need to occur beforehand. For each grant, consider including: Financial and programmatic reporting activities: Key reports and the steps required to prepare them, such as budget-to-actual reviews, reconciliation of grant expenditures, collection of program performance data, management review and final report approval. Monitoring and internal control activities: Periodic reviews designed to identify issues early, including transaction testing, review of supporting documentation, segregation of duties assessments, cash management reviews and follow-up on previously identified concerns. Subrecipient oversight activities (if applicable): Risk assessments, monitoring visits, review of required reports, documentation of follow-up actions and verification that corrective actions have been implemented. Grant administration requirements: Budget modification deadlines, equipment inventories, policy and procedure reviews, staff training requirements and grant closeout activities. Each activity should identify a responsible person, target completion date, required documentation and any review or approval steps needed before the task is considered complete. For example, if a quarterly federal financial report is due October 30, the compliance calendar might schedule expenditure reconciliations by October 10, supporting documentation reviews by October 15, management review by October 20 and final approval before submission. By assigning responsibilities and deadlines to each step, organizations can reduce the risk of incomplete reports, missing documentation or last-minute corrections. How does a compliance calendar reduce audit findings? A compliance calendar helps organizations identify and correct issues before they become audit or monitoring findings. The calendar helps staff establish a regular cadence for performing monitoring activities and documentation reviews throughout the year. If a compliance issue emerges, it can be investigated and corrected before an audit or monitoring visit. For example, your compliance calendar can notify a staff member that it is time to review grant-related transactions. During that review, it is discovered that an invoice, approval form or other required record is missing. Thanks to the early discovery, they can locate the documentation and resolve the problem before an audit or monitoring event occurs. If the same issue is discovered by auditors or monitors and supporting evidence cannot be produced, the expense may be questioned or disallowed, even if the expenditure was legitimate. Every grant needs its own calendar Each federal award has its own timeline for compliance obligations. Track every grant individually while maintaining a centralized view of all grant activity. A compliance calendar should follow each grant from award through closeout, accounting for reporting and budget deadlines, monitoring activities and renewal requirements. How can compliance calendars reduce staff burnout? Compliance calendars help organizations plan compliance activities in advance rather than relying on reactive efforts near reporting deadlines or audit fieldwork. When staff can see upcoming deadlines weeks or months in advance, they can schedule tasks as needed, coordinate across departments and avoid emergency requests. Rather than relying on personal reminders and spreadsheets to remember due dates and monitoring requirements, employees can rely on a structured system to keep tasks organized. This structured approach is especially valuable for FFHS organizations that operate with minimal staff. People choose to work at an FFHS because they want to serve community needs, not perform administrative tasks. A compliance calendar can help organizations manage compliance demands more predictably, reducing disruptions to program operations. Compliance calendars can be used for more than grants While grant compliance may be a top priority, the same approach can support other organizational requirements. Examples include: Cybersecurity regulations and frameworks: Track risk assessments, training activities, policy reviews and security testing schedules. Procurement compliance: Monitor purchasing requirements, bid deadlines, contract renewals and procurement reviews. Internal compliance programs: Manage policy updates, board reporting requirements and other governance activities. How to get started with compliance calendars The first step in implementing a compliance calendar is to assess whether the software you already have meets your needs. Do your current tools allow you to: Clearly assign compliance responsibilities Send automated reminders to staff Consistently track reporting deadlines Provide program and finance teams access to the same information View all active grants For smaller organizations that only need to manage a handful of grants, the calendar tools in Microsoft Outlook may be sufficient. Larger organizations managing more grants will likely need a more robust tool like Microsoft D365 or Sage Intacct , which has grant management capabilities, including task tracking and checklist functionality. Read more As nonprofit funding tightens again, can clearer insights help you make more of what you do have? What potential Form 990 changes could mean to tax-exempt organizations Compensation strategies for nonprofits competing in tight labor markets
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