How-To Guides

The five criteria under 2 CFR 200.520 that qualify a nonprofit as a low-risk auditee, reducing major-program audit coverage from 40% to 20%.

Michigan's charitable solicitations license through the Attorney General. Who needs one, exemptions, renewal, and common mistakes.

Line-by-line walkthrough of New Jersey's CRI-300R renewal form for charitable organizations. Fees, audit thresholds, and how to avoid late penalties.

Design a chart of accounts that cleanly tracks restricted vs unrestricted net assets, with segment-dimension examples for QuickBooks and Sage Intacct.

Complete FY close checklist for nonprofits: restricted fund release, grant reconciliation, accrual entries, audit prep, and board reporting.

North Carolina Secretary of State charitable solicitation licensing: exemptions, fees, and annual renewal for nonprofits.

Ohio Attorney General charitable registration and annual financial report requirements. Form CFR-1, deadlines, and fee schedule.

Program income under 2 CFR 200.307: three treatment methods (additive, deductive, matching), reporting on FFR, and post-award period rules.

Step-by-step Schedule of Expenditures of Federal Awards (SEFA) preparation for single audits. What goes in each column, pass-through rules, and cluster

Completing the Federal Audit Clearinghouse SF-SAC for single audits. Dual-signature requirements, the 30-day filing window, and common submission errors.

Time and effort certification under 2 CFR 200.430: who signs, frequency, after-the-fact rule, and acceptable documentation.

Virginia's OCRP registration process, fees, audit thresholds, and renewal deadlines for nonprofits soliciting in the Commonwealth.