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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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.
Sample Investment Policy
Use these sample policies as a guideline to create an investment policy for your organization.
Sample Organizational Budget
This sample is a starting point for designing your own budget. You may customize this sample budget to fit your organization's needs.
Sample Reserve Fund Policy
A sample reserve fund policy you can adapt for your organization.
Sample RFP (Request For Proposal) for Audit Services
A sample RFP for audit services that you can adapt for your organization.
Everyone Is Looking: Does Your 990 Present Your Organization Effectively
Now that 990s are easily available online, smart managers and board members are paying extra attention to how they present their organizations on these forms. This Common Ground article shares five tips for improving yours.
Sample Signature Authorities Policy
This signature authority policy serves as a sample of the permission to execute transactions established by relevant policies and permission to approve transactions for execution.
Fiscal Oversight, Risk and the Nonprofit Board
One of the most important responsibilities of a nonprofit board is fiscal oversight. Yet many board members remain unclear about what exactly that means.
Seven Ways to Reduce Your Audit Costs
Audits are getting more expensive. And it's not just the auditors whose hours are increasing. Staff's time on the audit has expanded as well. How can you ease the burden?
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 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.
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.