The Center's resource library has over 800 items covering the breadth of topics in nonprofit management. Find answers to your questions plus articles, sample policies, checklists, and more.
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Public Disclosure Requirement
Pension Protection Act of 2006 enacted numerous changes to the tax law provisions affecting tax-exempt organizations, including public disclosure of UBIT Returns
New Year’s Resolution for Nonprofit Fundraising 101
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.
Nonprofit Audit Guide
The National Council of Nonprofits has created this Nonprofit Audit Guide to provide charitable nonprofits with the tools they need to make informed decisions about independent audits.
Nonprofit Financial Policy Guidelines
Developing and adopting a written financial policy clarifies the roles, authority, and responsibilities for essential financial management activities and decisions.
Nonprofit Fiscal Policies and Procedures
Establishing good fiscal policies and procedures is more of an investment of time and attention than money. This guide offers a recommended structure for policies and procedures as well as some questions to guide you in considering what is best for your organization.
Nonprofit Fraud: It’s a People Problem, So Combat It with Governance
How can nonprofits' leaders and boards better mitigate their fraud risks? First and foremost, they should focus on governance.
Nonprofit Postage Rate for Marketing Mail
Get information on eligibility for nonprofit postage rates and the application process.
Operating Reserve Policy
This AICPA tool contains sample elements that can be used in the creation of an operating reserve policy.
Operating Reserves for Nonprofits
The majority of the nonprofits responding reported that they had less than three months of operating reserves on hand.
Overhead Cost Definition Worksheet
This resource is an overview of different overhead definitions, and what may or may not be included.
Prep Ahead for Your Audit
Preparing for an audit doesn't have to be a daunting task. Here are a few things you can do on an ongoing basis and throughout the year to make the process easier.
Preparing for Your Audit
Wow, it's time for your audit again. Time flies when you're having fun! As with much of life, being prepared goes a long way. Here's what you can do.
Questions Regarding Form E-585
Certain nonprofit entities are allowed semiannual refunds of sales and use taxes they pay on direct purchases and leases of tangible personal property and services. Learn more about form E-585, Nonprofit and Governmental Entity Claim For Refund State and County Sales and Use Taxes, and how your organization can request refunds.
Ratio Calculation Worksheet
This tool from provides calculation of 14 ratios including a mix of balance sheet and income statement ratios.
Rationale for a Reserve Fund
Reserve funds are becoming real necessities for most nonprofits. This article addresses the need for reserve funds and best practices.
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