By all rights, this should be a banner year for accounting firms that engage in serious tax planning. After all, with the economy still in the doldrums, clients should be looking for any way they can to increase their personal and business cash. Using an effective tax strategy is one of the key ways to do that, particularly for those who have exhausted most of their other options.

The not-for-profit sector is a bellwether of the economy. When consumer confidence is improving and the economy expanding, as it was through the second quarter of this year, donations increase and NFPs fare better. And that seemed to be the case, as Blackbaud and others showed donations tracking 10 percent or more above levels at the same time last year.