Do you really know what the difference is between “sell by,” “best by,” “use by” or any of the other similar labels that are stamped on food products? If you don’t, or if you think you do but might not actually know, you are not alone; it can be flat-out confusing and as a result, there is unnecessary food waste. I will admit, as I traverse through the aisles of the l [...]

The Digital Entertainment Group’s 2016 Home Entertainment Report compiles the results of an annual member survey of DEG members, tracking sources and retail input. The results showed that consumer home entertainment spending rose slightly in 2016, powered by a double-digit rise in key digital categories, especially subscription VOD (or SVOD) while traditional DVD and [...]

Hi, my name is Kyle, and I feel very uncomfortable writing in the first person. This is pretty ironic considering I spend my time outside of work talking in the first person onstage doing stand-up comedy. Yes, an accountant is doing stand-up comedy. It’s 2017. Things don’t have to make sense anymore. Recently, I have been able to blend my passion for comedy with anoth [...]

On March 29, 2017, GHJ broadcasted an exciting webinar on the 2017 Outlook for Nonprofits. Partner and Nonprofit Practice Leader Donella Wilson of GHJ moderated a provocative discussion with Principal and Nonprofit Tax Leader Lauren Haverlock of GHJ and Nonprofit Consultant Larry Kaplan. For those of you who missed the webinar or wanted to revisit key topics that are [...]

By: Sunil Patel (Tax Supervising Senior) and Jason Booth (Tax Principal) Many tax-exempt organizations invest frequently in foreign alternative investments (e.g., hedge, private equity, real estate and venture capital funds). When investing into such funds, these tax-exempt organizations’ primary tax concern is generally to mitigate their risk of Unrelated Business T [...]

Partner Ilan Haimoff interviews Attorney Peter Dekom about trends and predictions for the film and television industry in our Media Clips podcast. Click below to discover more on producer-consumer connection via advertising, China’s growing role in film, the latest on digital distribution and much more. Inside this podcast: What are the key trends and predictions f [...]

There are several nonprofit organizations in the United States with missions aimed at assisting refugees. These nonprofits provide direct assistance, such as food and clothing, to individuals who are currently living in a foreign country, or help refugees that have recently arrived in the U.S. find housing and settle in the country. On February 2, 2017, President Don [...]

The physical presence nexus standard is becoming a thing of the past as state governments try to shift the tax burden from in-state to out-of-state taxpayers. If a state has jurisdiction to tax either the business entity or the subject matter, then a taxpayer has nexus in a state with or without physical presence. The nexus determination may vary by the type of state [...]

Private foundations enjoy the benefit of being tax exempt but often face more restrictions and scrutiny than public charities. GHJ Principal Lauren Haverlock takes an in-depth look at one of the most rigid restrictions for private foundations – self dealing. Click here to download our latest resource.

Co-Authors Ilan Haimoff and David Simon Background: Motion picture distributors or studios often license motion pictures and television products to domestic and international television exhibitors in batches or packages. These packages contain anywhere from two titles to hundreds of titles. They can include first run theatrical motion pictures, library motion pictur [...]