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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An Executive Director’s Guide to Financial Leadership
From the Nonprofit Quarterly, this guide is a summary of the eight key business principles that should guide financial leadership practice.
Accounting for In-Kind Gifts
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.
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.
A Few Good Methods for Processing Credit Cards
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.
A Board Member's Guide to Nonprofit Overhead
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.
7 Step Policy Guide to Nonprofit Operating Reserves
Walk through seven steps to developing a policy to manage the use and replenishment of reserve funds.
#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.
“Quid Pro” What? Cash Gifts Are Not No-Brainers!
This article explains "quid pro quo" donations are and how to correctly report them on your taxes.
Stress Testing the Charitable Organization
Philanthropic advisors play an important role in guiding volunteer-driven nonprofits in the performance of their vital community work. Here's a tool to help them stay healthy and improve sustainability.
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.
Finding Fiscal Sponsors
Resources for unincorporated groups or nonprofits seeking to find fiscal sponsors for their activities.
Form 990 Forms and Instructions
View IRS links for Forms 990, 990-EZ, and 990-PF, their schedules and instructions.
Form W-2 Reporting of Employer-Sponsored Health Coverage
The Affordable Care Act requires employers to report the cost of coverage under an employer-sponsored group health plan. Reporting the cost of health care coverage on the Form W-2 does not mean that the coverage is taxable. Learn more from this resource from the IRS.
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."