Resource Library

Many states require charitable nonprofits as well as any paid professional "fundraising counsel" or consultant hired to assist the nonprofit with fundraising activities, to register with the state before the nonprofit or professionals solicits any donations. Additionally, many states require nonprofits that enter into agreement to share the revenue from sales activity with another organization to file with the state to disclose that fundraising activity. All in all - it's complicated!

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.

The perception of nonprofit organizations' overhead costs by the public and by donors is one of the greatest sources of frustration for nonprofit professionals. But there is hope on the horizon.

The board of directors is responsible for hiring, and establishing the compensation (salary and benefits) of the executive director/CEO by identifying compensation that is "reasonable and not excessive," but that also is attractive enough to retain the best possible talent to lead the organization. The recommended process for determining this is explained in this National Council article.

Templates for projecting cash flow at your organization.

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.

Nonprofit leaders seeking to understand their organization's financial situation usually start by reviewing the financial reports. For a more technical financial analysis, rations can be used to deepen understanding and interpretation.

From the Nonprofit Quarterly, this guide is a summary of the eight key business principles that should guide financial leadership practice.

If your nonprofit receives in-kind gifts or donated services, you may wonder whether and how to record them in your financial records. From an accounting perspective, consider these key questions.

The IRS released Notice 2015-17 containing long hoped for penalty relief and guidance regarding employer medical reimbursement arrangements.

Accepting payments by credit card is not difficult or expensive. This article provides tips and tools to process credit card transactions, both on- and offline, for organizations of all sizes.

As board members, we have twin responsibilities: to ensure that our organization is making efficient, appropriate use of funds and to ensure that we are reporting our overhead correctly. This article provides eight key ideas to know about overhead.

Walk through seven steps to developing a policy to manage the use and replenishment of reserve funds.

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.

This article explains "quid pro quo" donations are and how to correctly report them on your taxes.