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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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.
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.
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.