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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.
![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.
![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.
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.
![TEMPLATE: FLSA Exempt Employee Offer Letter Agreement [SUBSCRIBERS-ONLY]](https://images.squarespace-cdn.com/content/v1/5e6ccadfb4659c1d51df14d5/66a07f4e-6692-4751-9762-fc425b7e0b9f/pexels-heyho-7534172.jpg)
TEMPLATE: FLSA Exempt Employee Offer Letter Agreement [SUBSCRIBERS-ONLY]
This template employee offer letter agreement provides basic terms and conditions that are generally recommended for nonprofit organizations when hiring full-time salaried “W-2” staff who qualify as “exempt” under the Fair Labor Standards Act (FLSA). This sample document covers areas such as such as the employee’s initial title, duties, and salary, workplace expectations, outside business activities, confidentiality obligations, and more.
Video Podcast: Using the Nonprofit Management Annual Reminder Checklist
Ben and Mike discuss the areas covered by SE4N’s Nonprofit Management Annual Reminder Checklist, how this checklists compares with and complements other management tools and resources, assigning responsibility for using the checklist each year, and more.
VIDEO Q&A for Subscribers: August 2025
Ben and Mike answer questions from subscribers about the rights of members to access a membership organization's documents, whether small organizations should have an audit committee, addressing auditor findings, and balancing privacy concerns with reporting and disclosure requirements.
Video Podcast: What Nonprofits Should Know about Spending Operating Reserves
Ben and Mike discuss why the spending side of operating reserves is often overlooked, the benefits of adding spending provisions to an operative reserve policy, the key elements to include in these spending provisions, how the smart use of operating reserves can be a point of pride for a nonprofit organization, and more.
![TEMPLATE: Resolutions for First Meeting of Nonprofit Board [SUBSCRIBERS-ONLY]](https://images.squarespace-cdn.com/content/v1/5e6ccadfb4659c1d51df14d5/23e0c531-cd9a-46e5-9094-fee25f337930/meeting-6657312_1920.jpg)
TEMPLATE: Resolutions for First Meeting of Nonprofit Board [SUBSCRIBERS-ONLY]
This template provides a standard set of resolutions for a newly formed nonprofit organization convening its first Board of Directors meeting. This sample document includes language covering actions such as adoption of Bylaws and key policies, officer appointments, banking authorizations, authority to file the Form 1023 and other applicable tax exemption applications or registrations, and more.
VIDEO Q&A for Subscribers: July 2025
Ben and Mike answer questions from subscribers about what to do when a capital campaign falls short of its goal, whether a 501(c)(3) organization can have only one Board member, getting back into compliance with the organization's investment policy, and whether unpaid internships raise conflict of interest issues.
Video Podcast: Making Document Retention and Destruction Policies Less Burdensome
Ben and Mike discuss document retention and destruction policies, the reasons why many common basic templates are very burdensome and lead to inconsistent implementation and other problems, the different approach we use in our policy template, considerations relating to electronic storage, and more.
VIDEO Q&A for Subscribers: June 2025
Ben and Mike answer questions from subscribers about preparing to serve on a nonprofit Board of Directors, the pros and cons of group exemptions, mitigating auditor concerns about pledges receivable, and whether the rationale for a Board member's dissenting vote should be included in Board meeting minutes.
![TEMPLATE: Document Retention and Destruction Policy [SUBSCRIBERS-ONLY]](https://images.squarespace-cdn.com/content/v1/5e6ccadfb4659c1d51df14d5/564fea5e-4ef8-495c-8b27-5528219c0eaf/shredder-779850_1920.jpg)
TEMPLATE: Document Retention and Destruction Policy [SUBSCRIBERS-ONLY]
This Document Retention and Destruction Policy template is intended to help your nonprofit organization ensure compliance with the Sarbanes-Oxley Act and other applicable record-keeping laws, and to avoid inadvertent destruction of important organizational records. Unlike many other document retention and destruction policies (sometimes called “record retention policies”) that specify difficult-to-track holding periods (3 years, 7 years, 10 years, etc.) for specific categories of documents, this template uses a more flexible approach that aims to minimize administrative and operational burdens while addressing key compliance issues.