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Full-Text Articles in Education
Effects Of The Tax Cuts And Jobs Act Of 2017 On Nonprofits’ Charitable Contributions, Megan J. Drenth
Effects Of The Tax Cuts And Jobs Act Of 2017 On Nonprofits’ Charitable Contributions, Megan J. Drenth
ELAIA
Background The Tax Cuts and Jobs Act (TCJA), passed in 2017, significantly altered individuals’ taxes for all filing statuses, notably increasing the standard deduction. By nearly doubling the standard deduction, it considerably decreased those individuals choosing the itemized deduction. Due to this, it may impact charitable contributions, a major source of nonprofits’ revenues. Prior studies projected a variety of stances regarding changes in giving levels due to the TCJA. This study attempted to determine the overall effect of the TCJA on nonprofits, as well as within the National Taxonomy of Exempt Entities (NTEE) major groups Education, Health, Human Services, Public …
How Well Does The Typical Accounting Bachelor's Degree Prepare Students For A Career In The Accounting Department Of The United States Government?, Michael J. Tuttle
How Well Does The Typical Accounting Bachelor's Degree Prepare Students For A Career In The Accounting Department Of The United States Government?, Michael J. Tuttle
Honors Program Projects
This study investigates the effectiveness of the typical Accounting Bachelor’s Degree in preparing graduates to enter the Accounting Department of the United States Government. My experiences as a student at Olivet Nazarene University and as an intern with the Department of Defense have revealed a gap in accounting curriculum. Governmental accounting is rarely required by universities, presenting unnecessary challenges to entry-level government accountants. A survey conducted by the Government Accountants Journal, in 2000, revealed that only 33% of universities require governmental accounting. (Campbell, 2000) Our further analysis indicates that these numbers have not improved. To investigate this issue, we conducted …