Not-for-Profit Entities Industry Developments -- 2020 .01-.383 How This Alert Helps You .01-.03 Economic and Industry Developments .04-.84 The Current Economy .04-.
11 The State of NFPs .12-.84 Legislative and Regulatory Developments .85-.120 Repeal of the "Parking Tax" and the IRS's Refund Procedures .85-.89 Changes to IRS Form 990-T .90 Congress Mandates Electronic Filing of Form 990 Series Returns .
91-.95 IRS Examining Abusive Syndicated Conservation Easement Transactions .96-.98 Deductibility of Charitable Contributions That Generate State Income Tax Credits .99 Department of Labor's Overtime Rule .100-.110 Matters Affecting Higher Education .111-.
118 Matters Affecting Religious Organizations .119-.120 Audit and Attestation Issues and Developments .121-.203 Audit Risks for NFPs .121-.203 Accounting Issues and Developments .204-.
320 Clarification of the Accounting for Grants and Similar Contracts .204-.255 Revenue From Contracts With Customers: Disclosure Requirements .256-.266 Estimation Risk in Liquidity and Availability Disclosures .267-.273 FASB Implements New Approach to Effective Dates .274-.
275 FASB Delays Certain Effective Dates for Credit Losses, Hedging, Leases, and Long-Duration Insurance Standards .276-.284 FASB's Leases Update .285-.294 FASB Staff Q&A on Credit Losses Implementation .295-.296 Consolidation of Related Entities .297-.
314 FASB's Reference Rate Reform .315-.320 Recent Pronouncements .321-.324 Recent ASUs .322 Recent Auditing and Attestation Pronouncements and Related Guidance .323 Recently Issued Technical Questions and Answers .324 Recent AICPA Independence and Ethics Developments .
325-.327 AICPA Professional Ethics Division: State and Local Government Client Affiliates .325-.327 On the Horizon .328-.346 Auditing Pipeline .330-.340 Accounting Pipeline .
341-.345 Independence and Ethics Pipeline .346 NFP Initiatives .347-.360 Not-for-Profit Member Section .348-.353 Not-for-Profit Certificate Programs .354-.
360 Resource Central .361-.382 Publications .362 CPE .363-.366 Webcasts .367-.368 Member Service Center .
369 Hotlines .370-.371 Online Professional Library: Accounting and Auditing Literature .372 Industry Conference .373-.374 Governmental Audit Quality Center .375-.378 Industry Expert Panel -- Not-for-Profit Entities .
379 AICPA.org Not-for-Profit Interest Area .380 Industry Websites .381-.382 Appendix -- Additional Internet Resources .383.