The Bottom Line
The Bottom Line is where Klatzkin’s advisors provide analysis and insight into key developments in taxation, accounting, and other issues and how they affect businesses and individual taxpayers.

Nonprofit Fraud Trends

By Robert Gaffney

Fraud is a persistent threat every organization must face. Although most are honest and do not commit illegal activities, all it takes is one bad actor to have a significant and negative impact. The risk is especially high for nonprofit organizations that have limited resources to implement the training and controls necessary for optimal risk management. According to the Association of Certified Fraud Examiners’ (ACFE) Occupational Fraud Report 2022: Report to the Nations, there were 188 cases of nonprofit fraud reported with a median loss of $60,000 during the period examined. It was also reported that religious, charitable, and social service organizations experienced a median loss of $78,000.

Significant NJ Tax Changes Announced

By FRANK G. SWEENEY

Over the last few months, the State of New Jersey has been considering making significant changes to state tax rules. The focus has been on overhauling the business tax code to make it more competitive with other states. As expected, earlier this month Governor Murphy signed Assembly Bill (AB) 5323 into law. It calls for several changes to the state tax code, including an update to nexus rules, decoupling from federal R&D amortization requirements, NOL adjustments, and updates to business interest deduction rules

New Jersey Sales Tax Holiday Coming Soon

By ANGELA LAWRENCE

From August 26 to September 4, 2023, the State of New Jersey will be holding a Sales Tax Holiday on certain items sold to individual purchasers for non-business use. The tax holiday will waive the 6.625% sales tax on a long list of eligible items, many of which are needed by parents and children for the upcoming school year.

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