Fundraising

How to find fiscal sponsors

General Operating Support Action Guide - A report inspired by a spirited discussion on GEOList among GEO members about general operating support, its limitations and its advantages. (Grantmakers for Effective Organizations) 

Donors, lawmakers, and other stakeholders are looking at your nonprofit’s "program efficiency ratio" (PER) as an indicator of good stewardship. If your organization has a low ratio, it can indicate that you devote too many resources to fundraising and management rather than program activities. However, the ratio doesn't paint the entire picture. Get tips from CPA Dennis Walsh on how to keep from being judged unfairly.

How Much Profit Does a Nonprofit Need? identifies the key variables and explains how any organization can calculate the minimum profit it needs to prevent slow, steady erosion of the quality of its output. (Nonprofit Quarterly)

How To Develop Your Nonprofit Operating Reserve examines common factors that organizations should take into account when considering how much to set aside for their operating reserve. (npENGAGE)

IRS Publication 1771, Charitable Contributions - Substantiation and Disclosure Requirements explains the federal tax law for organizations such as charities and churches that receive tax-deductible, charitable contributions and for taxpayers who make contributions. It also discusses types of receipts (written versus e-mail) and thresholds. (IRS)

In many nonprofits, a time comes when the question arises: should the organization accept personal loans from board members? Although this article does not try to answer that question, it does outline some of the choices in how such loans can be made and can be used as a starting point for discussion with your board or personal financial advisor. (Blue Avocado)

Loans From Nonprofit Board Members

Unique accounting standards require that nonprofits report contributed income in one of three categories: unrestricted, temporarily restricted, or permanently restricted. Managing Restricted Funds defines unrestricted, temporarily restricted, and permanently restricted income and gives nonprofit leaders the tools to record, report, and effectively manage contributed income and net assets. (Propel Nonprofits)

In WealthEngine's second edition of this Measuring Fundraising Return on Investment and the Impact of Wealth Intelligence, they explore of how to measure, implement, and assess return on investment (ROI) within fundraising.

With any luck, the dust is beginning to settle after a flurry of development activity during the calendar year end. Now is the time to inventory your organization’s fundraising practices and procedures to ensure that they are not only compelling but also legally compliant.