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.
For narrow results, be specific with the keywords and topics. For more general results, select a topic or publication type. For Spanish language resources, search keyword espanol.
Didn't find an answer? Contact Member Assistance, (919) 790-1555 x220.
How To Hire the Right Bookkeeper
Since there is no education credential or professional license for bookkeepers, their skillls can range widely. In this article, Mig Murphy Sistrom, CPA, provides a brief quiz that will help you determine if you need a skilled bookkeeper or not.
Investing for Impact: Indirect Costs Are Essential for Success
This report addresses how governments that hire charitable nonprofits to deliver services and then reimburse them for less than reasonable indirect costs undermine the ability of nonprofits to deliver high quality services.
IRS Publication 1771, Charitable Contributions - Substantiation and Disclosure Requirements
The publication explains the federal tax law for organizations such as charities and churches that receive tax-deductible charitable contributions and for taxpayers who make contributions.
Loans From Nonprofit Board Members
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.
Make Good Use of the Treasurer & Finance Committee
Kate Barr, executive director of Propel Nonprofits, lays out how to understand the roles of the treasurer and finance committee, along with how to recruit for these positions.
Managing in Hard Times
Get best practices and tools for managers of environmental and conservation nonprofits in challenging economic times. Learn how to track your finances, recognize danger signs, assess your options, and make tough decisions fairly with the best interests of the organization in mind.
Managing Restricted Funds
Unique accounting standards require that nonprofi ts report contributed income in one of three categories: unrestricted, temporarily restricted, or permanently restricted. This resource aims to define unrestricted, temporarily restricted, and permanently restricted income and give nonprofit leaders the tools to record, report, and effectively manage contributed income and net assets.
Maximizing Nonprofit Internal Controls: An Essential Guide for Even the Most Pure
Whether your nonprofit is more like an intimate family or an enormous well-oiled machine, fraud can occur, and when it happens, it can damage your reputation, relationships with funders, and staff morale. In other words, you can't afford it.
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
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.
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.