Not-for-Profit Entities Industry Developments -- 2019 01-351 How This Alert Helps You 01-03 Economic and Industry Developments 04-57 The Current Economy 04-11 The State of NFPs 12-57 Legislative and Regulatory Developments 58-85 IRS Issue Snapshots 58 UBTI "Siloing" 59 The "Parking Tax" 60-65 Limited Relief for Organizations Subject to the Parking Tax 66-67 Excise Tax on Excess Compensation 68 Changes to Form 990-T 69 Form 990-T, Schedule M 70 Generally Accepted Accounting Principles Versus Form 990 Accounting 71-72 Sales Tax After the Wayfair Decision 73-74 Matters Affecting Higher Education 75-81 Matters Affecting Religious Organizations 82-85 Audit and Attestation Issues and Developments 86-140 Audit Risks for NFPs 86-88 Changes to the Auditor's Report 89-104 Data Analytics in Audits 105-111 Auditing Cryptocurrency Donations 112-117 Auditing Alternative Investments 118-121 Bonds Disguised as Loans 122 Fraud Trends at NFPs 123-134 New Yellow Book Independence Rules 135-140 Accounting Issues and Developments 141-280 Accounting Standards Updates 141-273 FASB Versus GASB for NFPs 274-280 Recent Pronouncements 281-283 Recent ASUs 282 Recently Issued Technical Questions and Answers 283 Recent AICPA Independence and Ethics Developments 284-291 AICPA Conceptual Framework Toolkits 284-285 New and Revised Interpretations 286-291 NFP Initiatives 292-305 Not-for-Profit Member Section 293-298 Not-for-Profit Certificate Programs 299-305 On the Horizon 306-328 Auditing Pipeline 308-324 Accounting Pipeline 325-328 Resource Central 329-350 Publications 330 Continuing Professional Education 331-334 Webcasts 335-336 Member Service Center 337 Hotlines 338-339 Online Professional Library: Accounting and Auditing Literature 340 Industry Conference 341-342 Governmental Audit Quality Center 343-346 Industry Expert Panel -- Not-for-Profit Entities 347 AICPA.org Not-for-Profit Interest Area 348 Industry Websites 349-350 Appendix -- Additional Internet Resources 351.