Legal Compliance & Transparency

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  • Cybersecurity for Nonprofits by the National Council for Nonprofits provides guidance on first steps to take when introducing your organization's risk assessment practices to examining risks from online crime.

  • A fiscal sponsor is a nonprofit organization that provides fiduciary oversight, financial management, and other administrative services to help build the capacity of charitable projects. For further explanation, see: What is fiscal sponsorship?

  • State Liability Laws for Volunteers and Charitable Organizations: An Overview covers the general legal liability environment in the U.S. and has a section dedicated to North Carolina statutes protecting different types of volunteers and those pertaining to other organizational liabilities. (Nonprofit Risk Management Center, 2010)

  • State Taxation and Nonprofit Organizations "is designed to provide nonprofit organizations with guidance regarding their filing and reporting obligations to the North Carolina Department of Revenue ("Department') for tax purposes." It gives an overview of provisions and filing requirements for nonprofits dealing with franchise and corporate income tax, sales tax, use tax, property tax, motor fuels tax, and withholding tax.

  • Internal Controls to Help Deter Fraud is a video in the Nonprofit Accounting Basics educational webinar series, where CPA Shawn Miller (Calibre CPA Group) discusses the relationship between weak financial oversight and fraud, as well as deterrence and detection through strong internal controls. (

  • Fiscal Sponsorship: An Overview is a video in the Nonprofit Accounting Basics educational webinar series, where D.C. attorney Benjamin Takis discusses nonprofit fiscal sponsorship arrangements, including best practices (e.g. the "Model C" or Pre-Approved Grant Relationship) and pitfalls to avoid (e.g. earmarking). (Nonprofit Accounting Basics, 2016-2020)

     

     

  • Although it is unfortunate, sometimes volunteers are not a good match, or are even potentially disruptive, for our nonprofit. In such cases, there are several considerations and tasks to align before taking the next step to dismiss a volunteer.

  • Presenters Michele Pratt and Christine Hall from CLA to share updates on Paycheck Protection Program (PPP) loan forgiveness, including discussing the application, reviewing the information required to accompany the application, and how the amount is calculated. Time is planned for Q&A.

    Watch now!

  • “Internal controls” are financial management practices that serve as a "checks and balances" to avoid the misuse and misappropriation of assets. National Council of Nonprofit's Internal Controls for Nonprofits provides:

  • In this webinar, you'll learn the basics about what 501(c)(3) nonprofits can and can’t do in an election year, ways nonprofit staff, board members, and volunteers can (legally) engage in campaigns, and common questions (and possibly some answers!) about tricky election-year situations for nonprofits.

    Watch now!

     

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