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Tax on Unrelated Business Income of Exempt Organizations
An exempt organization is not taxed on its income from an activity substantially related to the charitable, educational, or other purpose that is the basis for the organization's exemption.
The Next Generation of Economic Development Tools: Community Development Corporations
In the wake of the elimination of redevelopment agencies, cities are seeking alternatives to help create jobs and revitalize neighborhoods. Community development corporations (CDCs) are one such tool that has been used successfully throughout the United States to accomplish community revitalization goals.
The Truthiness About Overhead
Overhead or administrative spending has become a way that many funders measure how well a grantee is doing, but a growing number of funders and nonprofits are finding that it does not paint an accurate picture of a nonprofit’s financial health, sustainability, or overall effectiveness.
The Why, Who, What and How of an Audit Committee
An audit committee is considered a best practice for nonprofits. It helps the governing board perform its fiduciary and financial oversight roles, reduce risk, and maintain donor confidence.
Sample Lobbying Tracking Sheet
Use this template to aid in tracking your lobbying expenses.
IRS Guidance on Nonprofit Political Activity
The Internal Revenue Service released formal guidance related to nonprofit political activities in "Revenue Ruling 2007-41,' which describes 21 real-life scenarios.
Charitable Solicitation FAQs
If your nonprofit's budget is over $25,000, you generally have to register with the Charitable Solicitation Licensing Division of the N.C. Secretary of State. All nonprofits should contact the Secretary of State to determine if you need to register for a Charitable Solicitation License or to apply for exemption from the license.
Tracking Volunteer Time to Boost Your Bottom Line: A Complete Accounting Guide
Tracking volunteer time can help you meet match requirements, improve your financial statement presentations, and reduce liability. Learn the why and how to include volunteer time in your budgets and financials.
Twelve Golden Rules of Nonprofit Finance
The Nonprofits Assistance Fund sets out the twelve golden rules for nonprofit finance, including budgeting, diverse funding sources and interdependence.
Understanding Your EIN - Employer Identification Numbers
Publications providing general information on Employer Identification Numbers (EINs).
UPMIFA Provision on Release of Restricted Funds
If an institution determines that a restriction contained in a gift instrument on the management, investment, or purpose of an institutional fund is unlawful, impracticable, impossible to achieve, or wasteful, the institution may release or modify the restriction, in whole or part, if certain criteria are met.
Use an Outsourced Accounting Firm Effectively
Your organization may be growing and need extra hands on deck to maintain the recordkeeping. Or, maybe it’s small and needs external help to manage finances. Either way, working with outsourced accountants may benefit your operations and save you money.
Using Loans: A 101 Guide To Borrowing For Nonprofit Organizations
This piece is good to share with board members as a base of commonly understood information that will help them manage loans better against the blips, delays and growth tracks in nonprofit finance.
What does it cost to deliver your nonprofit's mission?
Knowing your nonprofit's actual costs is common sense. Fortunately, an increasing number of enlightened donors, grantmakers, and government partners are recognizing the reality that essential costs include not only direct program costs, but other costs too.
When Funds Go Missing, What Can You Do? What Must You Do?
What should a board do once it suspects or has discovered evidence of embezzlement? Clifford Perlman of NPQ details the responsibilities of the board when funds go missing.