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Not- For-Profit Technical Assistance Program

Guidance for NCACPA Members Serving on Technical Assistance Programs
 

Technical Areas

Industry Niches
Technical Areas
Agency Transactions (FASB 136) In-Kind Contributions
Asset Restrictions Internal Control
CAATs Internet Sources
Collection Items Joint Activities
Conditional Promises to Give Lobbying
Contributed Services NC Charitable Solicitation License
Contributions NC Non-Profit Incorporation Act
Employee Tax Issues NC Nonprofits State Funds Accountability Act
Employment Laws NC Single Audit Act
FASB 116/117 NPO Accounting Software
Form 990 - 501(c)(3) Risk-Based Auditing
Form 990 - other Sales Tax & Refunds
Fraud Single Audits
Functional Expenses Split Interest Agreements
Fundraising Software Trade Associations
Indirect Cost Allocation Unrelated Business Income Tax

Agency Transactions (FASB 136)

Charles Hicks (Chuck)
Charles M. Hicks CPA
PO Box 6245
High Point, NC  27262

336/883-6611
Fax: 336/889-6168

Mig Murphy Sistrom (Mig)
Mig Murphy Sistrom
1925 Ward St
Durham, NC  27707-1469

919/419-1119

Asset Restrictions

Mig Murphy Sistrom (Mig)
Mig Murphy Sistrom
1925 Ward St
Durham, NC  27707-1469

919/419-1119

CAATs

Collection Items

Conditional Promises to Give

Mig Murphy Sistrom (Mig)
Mig Murphy Sistrom
1925 Ward St
Durham, NC  27707-1469

919/419-1119

Contributed Services

Charles Hicks (Chuck)
Charles M. Hicks CPA
PO Box 6245
High Point, NC  27262

336/883-6611
Fax: 336/889-6168

Mig Murphy Sistrom (Mig)
Mig Murphy Sistrom
1925 Ward St
Durham, NC  27707-1469

919/419-1119

Contributions

Mig Murphy Sistrom (Mig)
Mig Murphy Sistrom
1925 Ward St
Durham, NC  27707-1469

919/419-1119

Employee Tax Issues

Employment Laws

Charles Hicks (Chuck)
Charles M. Hicks CPA
PO Box 6245
High Point, NC  27262

336/883-6611
Fax: 336/889-6168

FASB 116/117

Charles Hicks (Chuck)
Charles M. Hicks CPA
PO Box 6245
High Point, NC  27262

336/883-6611
Fax: 336/889-6168

Mig Murphy Sistrom (Mig)
Mig Murphy Sistrom
1925 Ward St
Durham, NC  27707-1469

919/419-1119

Joseph Scarano (Joe)
Araize
103 Iowa Ln #102
Cary, NC  27511

919/319-0903
Fax: 919/460-5983

Form 990 - 501(c)(3)

Mig Murphy Sistrom (Mig)
Mig Murphy Sistrom
1925 Ward St
Durham, NC  27707-1469

919/419-1119

Form 990 - other

Fraud

Functional Expenses

Charles Hicks (Chuck)
Charles M. Hicks CPA
PO Box 6245
High Point, NC  27262

336/883-6611
Fax: 336/889-6168

Mig Murphy Sistrom (Mig)
Mig Murphy Sistrom
1925 Ward St
Durham, NC  27707-1469

919/419-1119

Fundraising Software

Joseph Scarano (Joe)
Araize
103 Iowa Ln #102
Cary, NC  27511

919/319-0903
Fax: 919/460-5983

Indirect Cost Allocation

Charles Hicks (Chuck)
Charles M. Hicks CPA
PO Box 6245
High Point, NC  27262

336/883-6611
Fax: 336/889-6168

Joseph Scarano (Joe)
Araize
103 Iowa Ln #102
Cary, NC  27511

919/319-0903
Fax: 919/460-5983

Mig Murphy Sistrom (Mig)
Mig Murphy Sistrom
1925 Ward St
Durham, NC  27707-1469

919/419-1119

In-Kind Contributions

Mig Murphy Sistrom (Mig)
Mig Murphy Sistrom
1925 Ward St
Durham, NC  27707-1469

919/419-1119

Internal Control

Internet Sources

Joint Activities

Charles Hicks (Chuck)
Charles M. Hicks CPA
PO Box 6245
High Point, NC  27262

336/883-6611
Fax: 336/889-6168

Lobbying

Mig Murphy Sistrom (Mig)
Mig Murphy Sistrom
1925 Ward St
Durham, NC  27707-1469

919/419-1119

NC Charitable Solicitation License

Mig Murphy Sistrom (Mig)
Mig Murphy Sistrom
1925 Ward St
Durham, NC  27707-1469

919/419-1119

NC Non-Profit Incorporation Act

Mig Murphy Sistrom (Mig)
Mig Murphy Sistrom
1925 Ward St
Durham, NC  27707-1469

919/419-1119

NC Nonprofits State Funds Accountability Act

Mig Murphy Sistrom (Mig)
Mig Murphy Sistrom
1925 Ward St
Durham, NC  27707-1469

919/419-1119

NC Single Audit Act

Charles Hicks (Chuck)
Charles M. Hicks CPA
PO Box 6245
High Point, NC  27262

336/883-6611
Fax: 336/889-6168

NPO Accounting Software

Joseph Scarano (Joe)
Araize
103 Iowa Ln #102
Cary, NC  27511

919/319-0903
Fax: 919/460-5983

Risk-Based Auditing

Sales Tax & Refunds

Mig Murphy Sistrom (Mig)
Mig Murphy Sistrom
1925 Ward St
Durham, NC  27707-1469

919/419-1119

Single Audits

Charles Hicks (Chuck)
Charles M. Hicks CPA
PO Box 6245
High Point, NC  27262

336/883-6611
Fax: 336/889-6168

Split Interest Agreements

Trade Associations

Charles Hicks (Chuck)
Charles M. Hicks CPA
PO Box 6245
High Point, NC  27262

336/883-6611
Fax: 336/889-6168

Unrelated Business Income Tax

Charles Hicks (Chuck)
Charles M. Hicks CPA
PO Box 6245
High Point, NC  27262

336/883-6611
Fax: 336/889-6168

Animal Welfare

Child Care Centers

Colleges & Universities

Community & Economic Development

Consumer Protection & Assistance

Environmental Protection & Conservation

Federated Fundraising

Mig Murphy Sistrom (Mig)
Mig Murphy Sistrom
1925 Ward St
Durham, NC  27707-1469

919/419-1119

Fire Districts

Homeowner's Associations

Human Service Organizations

Charles Hicks (Chuck)
Charles M. Hicks CPA
PO Box 6245
High Point, NC  27262

336/883-6611
Fax: 336/889-6168

Mig Murphy Sistrom (Mig)
Mig Murphy Sistrom
1925 Ward St
Durham, NC  27707-1469

919/419-1119

Joseph Scarano (Joe)
Araize
103 Iowa Ln #102
Cary, NC  27511

919/319-0903
Fax: 919/460-5983

Mutual Benefit Organizations

NPO Health Care Facilities

NPO Hospitals

Private Foundations

Private Schools

Terry W. Lancaster
C. DeWitt Foard & Company, PA, CPAs
1001 Morehead Square Drive, Suite 450
Charlotte, NC 28203
(704) 372-1515
Fax: (703) 372-6066

Public Foundations

Recreation Associations

Religious Organizations

Terry W. Lancaster
C. DeWitt Foard & Company, PA, CPAs
1001 Morehead Square Drive, Suite 450
Charlotte, NC 28203
(704) 372-1515
Fax: (703) 372-6066