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![CHECKLIST: Change of Nonprofit Office Address [SUBSCRIBERS-ONLY]](https://images.squarespace-cdn.com/content/v1/5e6ccadfb4659c1d51df14d5/5f33537e-712d-467d-98d1-d914d2182227/wvrede-letter-box-9824502_1920.jpg)
CHECKLIST: Change of Nonprofit Office Address [SUBSCRIBERS-ONLY]
This checklist is intended to help nonprofit organizations understand and organize the key steps related to changing the organization’s principal office or headquarters address. The list includes compliance and operational steps such as filing notifications to satisfy IRS federal tax, state corporation, and charitable registration solicitation requirements, updating the organization’s registered agent address, notifying banks, insurance carriers, and vendors, and more.
VIDEO Q&A for Subscribers: February 2026
Ben and Mike answer questions from subscribers about transitioning from cash basis to accrual basis accounting, the ideal Board size for a new nonprofit organization, how to avoid falling behind in the budget preparation process, and tips for keeping the Board of Directors focused on strategy rather than minutiae.
![TEMPLATE: Board Confidentiality Policy [SUBSCRIBERS-ONLY]](https://images.squarespace-cdn.com/content/v1/5e6ccadfb4659c1d51df14d5/713da080-1e28-47fc-be0a-e496446e101f/key-3348307_1920.jpg)
TEMPLATE: Board Confidentiality Policy [SUBSCRIBERS-ONLY]
This Board Confidentiality Policy template is intended to help your organization communicate to the Board of Directors the importance of non-disclosure and proper use of a nonprofit organization’s sensitive information. This template includes basic essential provisions such as the definition of “Confidential Information” (with common exceptions), and provisions for the use, safeguarding, and return of documents containing Confidential Information.
VIDEO Q&A for Subscribers: January 2026
Ben and Mike answer questions from subscribers about the pros and cons of receiving a modified audit opinion vs. delaying completion of the audit, whether the Board of a membership organization owe fiduciary duties to the members or to the mission, the use of non-disparagement language in severance agreements, and how better understand an organization's finances.
Q&A #180 – Does Form 1099 reporting use cash basis or accrual basis?
The Treasury Regulations and Form 1099 instructions provide that the 1099 reporting requirements apply to payments made “during the calendar year.” This guidance strongly suggests that nonprofits should issue Forms 1099 to their vendors and service providers based on when the payments were actually made (cash basis), even if the organizations otherwise use accrual basis for tax and accounting purposes.
![TEMPLATE: Donor Acknowledgement Letters for Newly Formed Organizations [SUBSCRIBERS-ONLY]](https://images.squarespace-cdn.com/content/v1/5e6ccadfb4659c1d51df14d5/e0214792-50d4-4a57-8986-c23010a18b6c/mediamodifier-R35zUpA9Mbw-unsplash.jpg)
TEMPLATE: Donor Acknowledgement Letters for Newly Formed Organizations [SUBSCRIBERS-ONLY]
These donor acknowledgment letter templates are intended for newly formed organizations that receive donations prior to getting approval of 501(c)(3) status, including an initial acknowledgment with an explanation of the organization’s pending status, and follow-up letters updating the donor once the organization’s tax-exempt status is official. The included sample language is intended to generally satisfy basic IRS requirements for the most common donation scenarios, including cash contributions, non-cash contributions, as well as cash and non-cash gifts that are treated as quid pro quo contributions.
VIDEO Q&A for Subscribers: December 2025
Ben and Mike answer questions from subscribers about documenting Executive Director performance in committee minutes, whether tax-exempt status can be transferred to another organization, addressing audit findings related to handling of restricted funds, how new nonprofits should fill out Form W-9, and whether new nonprofits should file a Form 990 for the first short tax year.
![TEMPLATE: Unanimous Consent Resolution of Nonprofit Board [SUBSCRIBERS-ONLY]](https://images.squarespace-cdn.com/content/v1/5e6ccadfb4659c1d51df14d5/bb6388c1-e38c-4fef-a5f3-48bb76a6a5a7/pexels-eva-bronzini-8058548.jpg)
TEMPLATE: Unanimous Consent Resolution of Nonprofit Board [SUBSCRIBERS-ONLY]
This template provides a framework for drafting unanimous written consent resolutions in lieu of a Board of Directors meeting. This template is intended for situations in which Board action on a matter is necessary, and taking action through unanimous written approval would be more timely, practical, and/or feasible than waiting until the Board meeting is convened.
VIDEO Q&A for Subscribers: November 2025
Ben and Mike answer questions from subscribers about best practices in structuring and approving executive bonuses, updating cost allocation methods and the importance of time sheets, cash management for organizations with healthy operating reserves, and managing the costs of insurance.
Making an Investment in Finance Department Staff Training
Nonprofit organizations rely heavily on their finance department staff. Their services are critical to day-to-day operations and essential to safeguarding and stewarding the allocation of financial assets to meet the mission of the organization. Investing in improving and increasing finance department staff skills, capacity, and professional development are actions that “speak louder than words,” and will improve operations and performance while demonstrating a culture of staff appreciation.
![TEMPLATE: Minutes for First Meeting of Nonprofit Board [SUBSCRIBERS-ONLY]](https://images.squarespace-cdn.com/content/v1/5e6ccadfb4659c1d51df14d5/63bc051d-b30f-4e84-bde3-14cf8c474b47/pexels-towfiqu-barbhuiya-3440682-14426300.jpg)
TEMPLATE: Minutes for First Meeting of Nonprofit Board [SUBSCRIBERS-ONLY]
This template provides a standard set of minutes for the first Board of Directors meeting of a newly formed nonprofit organization. This sample document covers key details such as the date, time, and location of the meeting (or, if remote, the platform used), attendance by Board members and other persons, the approval of first-meeting resolutions, and other matters discussed at the meeting.
VIDEO Q&A for Subscribers: October 2025
Ben and Mike answer questions from subscribers about converting from 501(c)(4) to 501(c)(3) status, communicating the financial condition of an organization with significant restricted funds on the balance sheet, how much unrelated business income tax (UBIT) is too much, and considerations when opening a bank account in a foreign country outside of the United States.
Video Podcast: Private Benefit Rule Basics for Nonprofits
Ben and Mike discuss the private benefit rule that applies to 501(c)(3) organizations, addressing how the private benefit rule is broader than the private inurement and excess benefit transaction rules, examples of how the private benefit rule applies to specific programs, how to assess whether private benefit is "incidental,” and more.
Q&A #179 – How can an organization enforce the terms of its sabbatical policy?
As with many employment policies, enforcing the terms of a sabbatical policy can raise difficult issues and should always be approached with caution and applied uniformly. Potential disciplinary options for employees who don’t comply can include warnings, suspension, or termination. Repayment (i.e. “clawback”) of paid leave and/or forfeiture of other benefits could also be possible if clearly set forth in the organization’s policies. However, going forward you may wish to consider changes to make your sabbatical policy more flexible and easier to administer.
VIDEO Q&A for Subscribers: September 2025
Ben and Mike answer questions from subscribers about adding an Immediate Past President position, Board giving requirements, when related organizations must have consolidated audits, and preparing to receive restricted funds and comply with restrictions by donors and grantors.