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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Charitable Auction Compliance Toolkit
For the most recent and comprehensive treatment available on compliance issues surrounding auctions, including tools you can put to use, see this toolkit from the Guilford Nonprofit Consortium.
Annual Electronic Filing Requirement for Small Exempt Organizations — Form 990-N (e-Postcard)
Most small tax-exempt organizations, whose annual gross receipts are normally $50,000 or less, are required to electronically submit Form 990-N, also known as the e-Postcard, unless they choose to file a complete Form 990 or Form 990-EZ instead.
ACA Penalty Relief for Small Employers, Reimbursement Guidance
The IRS released Notice 2015-17 containing long hoped for penalty relief and guidance regarding employer medical reimbursement arrangements.
#OwnYourOwnCosts
Understanding a nonprofit’s costs is necessary in order for charitable nonprofits to be financially sustainable. Rather than reporting artificially low costs, or ignoring what it really costs to deliver programs and services, the National Council of Nonprofits is encouraging all nonprofits and board members to model transparency of full costs.
Exempt Organization Annual Filing Requirements Overview
Responsibilities for filing a federal returns, reporting and disclosure documents once you have received tax-exempt status.
Financial Transparency
Earning trust through financial transparency and accountability goes beyond what the law requires, but let's start there: Nonprofits are required to disclose certain financial information to the public upon request; board members have access to financial information in order to fulfill their fiduciary duty to the nonprofit.
Form 990 Forms and Instructions
View IRS links for Forms 990, 990-EZ, and 990-PF, their schedules and instructions.
Four Things Every Nonprofit Contracting with Government Should Do
"The White House Office of Management and Budget (OMB) rules known as the Uniform Guidance went into effect at the end of 2014 [...] the rules require that governments pay their nonprofit contractors reasonable indirect costs."
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.
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.
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.
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.
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.