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Why Your CPA Cares About Your PSA

You successfully distributed a public service announcement and were thrilled with its results. Stations and networks across the country aired it for free and it was seen or heard by millions of people. You generated a great deal of awareness for your organization’s mission and even saw an uptick in website donations because of it.…

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Category: Accounting Requirements for PSAs and Other In-Kind Donations

Why Your CPA Cares About Your PSA

You successfully distributed a public service announcement and were thrilled with its results. Stations and networks across the country aired it for free and it…

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The IRS Hasn’t Released Nearly Half a Million Nonprofit Tax Records

by Andrea Suozzo This article was reprinted with permission from ProPublica, the nonprofit investigative news service. It originally appeared on December 22, 2022. As Americans scramble…

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Little Known Secret to Improve a Nonprofit’s Expense-to-Overhead Ratio

Before writing a check, many donors will access resources like nonprofit rating services to review the organization’s financials. In particular, they will want to see the organization’s expense-to-overhead ratio to assure their dollars will go to the mission, rather than salaries or rent. A little-known secret for improving that ratio is by a having the nonprofit distribute a Public Service Announcement (PSA) to broadcasters asking for donated media space to air the PSA.

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Implementing the New Accounting Requirements For Broadcast Public Service Announcements

Starting in June 2023, nonprofits will need to comply with ASU 2020-07, a new requirement for  public service announcement campaigns. The Financial Accounting Standards Board…

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‘Tis the Season for Nonprofits to Value their Gift-in-Kind Donations

As December dawns, many nonprofit organizations with a calendar year-end are hard at work calculating the value of the Gift-in-Kind donations they received. This includes…

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C360 launches a new division: Broadcast Valuation Group

Does your organization have Gift-in-Kind revenue from a Public Service Announcement campaign? As you probably know, Financial Accounting Standard Board (FASB) ASC Topic 820 requires…

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PSA Media Valuations: Does Methodology Matter?

While many nonprofits use Public Service Announcements (PSAs) for generating awareness for their organization or cause, they may not realize that the earned media values…

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Public Service Announcements: A Unique Gift-in-Kind Promotional Opportunity

Once upon a time there was an Emperor whose kingdom ran a broadcast Public Service Announcement campaign. It was so popular that every television and…

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PSA Media Valuation

A Case Study Problem: When a television or radio station airs a Public Service Announcement, it makes what is known as a “Gift-in-Kind” donation. This…

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