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501(c)(3)
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Apr 3, 2025
Q&A #173 – Can a 501(c)(3) nonprofit organization convert to for-profit status?
Apr 3, 2025
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Mar 13, 2025
VIDEO PODCAST: The Basics of Fiscal Sponsorship Agreements
Mar 13, 2025
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Feb 27, 2025
TEMPLATE: Model A Fiscal Sponsorship Agreement [SUBSCRIBERS-ONLY]
Feb 27, 2025
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Jan 22, 2025
TEMPLATE: Model C Fiscal Sponsorship Agreement [SUBSCRIBERS-ONLY]
Jan 22, 2025
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Nov 27, 2024
TEMPLATE: Short and Basic Grant Agreement [SUBSCRIBERS-ONLY]
Nov 27, 2024
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Sep 30, 2024
VIDEO Q&A for Subscribers: September 2024 [SUBSCRIBERS-ONLY]
Sep 30, 2024
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Jan 2, 2024
Q&A #161 – Can a foreign nonprofit organization qualify for 501(c)(3) status?
Jan 2, 2024
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Oct 3, 2023
Q&A #158 – What happens if a fraudulent Form 1023-EZ is filed for my organization?
Oct 3, 2023
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Aug 1, 2023
Q&A #156 – Who is considered a family member under nonprofit conflict of interest rules?
Aug 1, 2023
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Jul 25, 2023
VIDEO: What is the 501(h) Election? | Nonprofit Glossary
Jul 25, 2023
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Jul 4, 2023
Q&A #155 – Can a nonprofit convert to 501(c)(3) status from another tax-exempt status?
Jul 4, 2023
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Apr 4, 2023
Q&A #152 – What happens if a 501(c)(3) public charity exceeds the 501(h) lobbying limits?
Apr 4, 2023
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Mar 28, 2023
VIDEO: What is a Supporting Organization? | Nonprofit Glossary
Mar 28, 2023
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Feb 14, 2023
Q&A #150 – Can a nonprofit change its mission without IRS approval?
Feb 14, 2023
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Jan 11, 2023
Q&A #146 – Is IRS approval required to become a supporting organization?
Jan 11, 2023
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Dec 7, 2022
Q&A #141 – Does a grant recipient’s lobbying count towards the grantor’s lobbying limits?
Dec 7, 2022
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Oct 31, 2022
VIDEO: Understanding the Public Support Test under § 509(a)(2) | 5-Minute Lessons 4 Nonprofits
Oct 31, 2022
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Sep 14, 2022
Q&A #129 – Are 501(c)(3) organizations automatically exempt from state corporate income tax?
Sep 14, 2022
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Aug 24, 2022
Q&A #126 – Are 501(c)(3) organizations automatically exempt from sales and use tax?
Aug 24, 2022
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Jul 13, 2022
Q&A #120 – Can a program be transferred from a 501(c)(3) organization to a 501(c)(6) organization?
Jul 13, 2022
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Jul 1, 2022
CHECKLIST: Steps to Forming a 501(c)(3) Nonprofit Organization
Jul 1, 2022
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Jun 30, 2022
VIDEO: Understanding the Public Support Test under § 170(b)(1)(A)(vi) | 5-Minute Lessons 4 Nonprofits
Jun 30, 2022
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Apr 4, 2022
Weighing the Benefits of 501(c)(3) Status
Apr 4, 2022
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Dec 8, 2021
Q&A #89 – Are grants from donor advised funds subject to 2% limit when calculating public support on Form 990, Schedule A?
Dec 8, 2021
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Nov 3, 2021
Q&A #84 – Can a charitable assistance program be limited to people in a single neighborhood?
Nov 3, 2021
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Oct 27, 2021
Q&A #83 – What happens if my organization files Form 1023-EZ and then exceeds $50,000 in revenue?
Oct 27, 2021
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Oct 20, 2021
Q&A #82 – Should a church file a Form 1023 for recognition of 501(c)(3) status?
Oct 20, 2021
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Oct 13, 2021
Q&A #81 – Must a Form 1099 be issued for a need-based grant made to an individual?
Oct 13, 2021
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Aug 11, 2021
Q&A #72 – What is required to meet the 10% facts and circumstances public support test?
Aug 11, 2021
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Jul 21, 2021
Q&A #69 – Can a grant from a previous grantor be treated as an unusual grant?
Jul 21, 2021
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Jun 9, 2021
Q&A #63 – Are grants from foreign charities subject to the 2% limit when calculating public support on the Form 990, Schedule A?
Jun 9, 2021
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Apr 14, 2021
Q&A #55 – What Board members are considered independent for purposes of reviewing executive compensation?
Apr 14, 2021
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Apr 7, 2021
Q&A #54 – What comparability data must a small 501(c)(3) organization review when determining executive compensation?
Apr 7, 2021
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Mar 17, 2021
Q&A #51 – How can a 501(c)(3) organization change its public support test?
Mar 17, 2021
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Feb 10, 2021
Q&A #46 – What are the downsides of using the Form 1023-EZ instead of the Form 1023?
Feb 10, 2021
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Oct 21, 2020
Q&A #30 – Can a 501(c)(3) organization engage in advocacy related to state ballot initiatives?
Oct 21, 2020
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Oct 14, 2020
Q&A #29 – Can the executive officer of a 501(c)(3) organization express personal opinions about the election without endangering the organization’s tax-exempt status?
Oct 14, 2020
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Oct 7, 2020
Q&A #28 – Can a 501(c)(3) organization engage in public advocacy related to Supreme Court appointments?
Oct 7, 2020
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Sep 30, 2020
Q&A #27 – Can a 501(c)(3) organization have a political candidate speak at its virtual conference?
Sep 30, 2020
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Aug 17, 2020
EBOOK: Nonprofit Legal Basics Primer [SUBSCRIBERS-ONLY]
Aug 17, 2020
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Jul 22, 2020
Q&A #17 – Is it a conflict of interest to make a grant to another nonprofit founded by one of our Board members?
Jul 22, 2020
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Jul 15, 2020
Q&A #16 – Should I take over a dormant 501(c)(3) rather than form a new organization?
Jul 15, 2020
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Apr 8, 2020
Q&A #2 – Can donors use the charitable deduction for pre-paid fees for events that have been cancelled if the donor lets the organization keep the fees in lieu of a refund?
Apr 8, 2020
-
Apr 1, 2020
Q&A #1 – Can my nonprofit raise money to help people affected by COVID-19?
Apr 1, 2020
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501(c)(6)
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Accounting and Finance Basics
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Jul 28, 2024
VIDEO Q&A for Subscribers: July 2024 [SUBSCRIBERS-ONLY]
Jul 28, 2024
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Jan 23, 2024
VIDEO: What is Deferred Income? | Nonprofit Glossary
Jan 23, 2024
-
Oct 31, 2023
VIDEO: What is a Prepaid Expense? | Nonprofit Glossary
Oct 31, 2023
-
Aug 29, 2023
VIDEO: What is Accounts Payable? | Nonprofit Glossary
Aug 29, 2023
-
Aug 8, 2023
VIDEO: Establishing a Timeline to Prepare an Annual Budget | 5-Minute Lessons 4 Nonprofits
Aug 8, 2023
-
Jul 18, 2023
The Functional Approach to Budgeting for Expenses
Jul 18, 2023
-
Jun 27, 2023
VIDEO: What is Accrual Basis Accounting? | Nonprofit Glossary
Jun 27, 2023
-
Jun 20, 2023
Budgeting for Salaries is Key to the Nonprofit Budget Building Process
Jun 20, 2023
-
May 16, 2023
Budgeting for Nonprofit Organizations and Why It’s Important to Start with Revenue and Support
May 16, 2023
-
Apr 25, 2023
VIDEO: What is Cash Basis Accounting? | Nonprofit Glossary
Apr 25, 2023
-
Apr 18, 2023
The Importance of Budgets to Nonprofit Organizations
Apr 18, 2023
-
May 26, 2020
EBOOK: Glossary of Financial and Accounting Terminology [SUBSCRIBERS-ONLY]
May 26, 2020
-
Articles of Incorporation and Bylaws
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Jul 9, 2024
VIDEO PODCAST: Bylaws Tips for Nonprofits
Jul 9, 2024
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Feb 6, 2024
Five Nonprofit Bylaws Issues That Are Often Overlooked
Feb 6, 2024
-
Dec 19, 2022
Drafting Dissolution Language for the Articles of Incorporation
Dec 19, 2022
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Nov 30, 2022
Q&A #140 – How do nonprofits report a name change to the IRS?
Nov 30, 2022
-
Nov 23, 2022
Q&A #139 – Does a nonprofit name change require an amendment to the governing documents?
Nov 23, 2022
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Nov 2, 2022
Q&A #136 – Is good cause required to remove a nonprofit Board member?
Nov 2, 2022
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Sep 28, 2022
Q&A #131 – Do nonprofit committees need to be listed in the Bylaws?
Sep 28, 2022
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Sep 19, 2022
Drafting Purpose and Mission Language for the Articles of Incorporation
Sep 19, 2022
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Jun 1, 2022
Q&A #114 – What happens if a nonprofit fails to hold regular Board meetings?
Jun 1, 2022
-
May 25, 2022
Q&A #113 – What happens when a nonprofit Board vote is tied?
May 25, 2022
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May 18, 2022
Q&A #112 – Can a chairperson unilaterally suspend a nonprofit organization’s Bylaws?
May 18, 2022
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Feb 2, 2022
Q&A #97 – What to do when the Bylaws are ambiguous?
Feb 2, 2022
-
Jan 5, 2022
Q&A #93 – Are term limited Board members ever eligible to rejoin the Board?
Jan 5, 2022
-
Aug 25, 2021
Q&A #74 – How does simple majority voting differ from other types of Board voting?
Aug 25, 2021
-
May 5, 2021
Q&A #58 – Are amendments to a nonprofit organization’s Bylaws required to be filed with the government?
May 5, 2021
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Mar 3, 2021
Q&A #49 – Can a nonprofit Board of Directors vote to temporarily suspend a provision in the Bylaws?
Mar 3, 2021
-
Aug 17, 2020
EBOOK: Nonprofit Legal Basics Primer [SUBSCRIBERS-ONLY]
Aug 17, 2020
-
Jun 9, 2020
Now Is a Good Time to Reassess Your Nonprofit’s Governance Practices
Jun 9, 2020
-
Audits
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Apr 10, 2025
Video Podcast: The Purposes and Roles of the Audit Committee
Apr 10, 2025
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Mar 30, 2025
VIDEO Q&A for Subscribers: March 2025
Mar 30, 2025
-
May 26, 2024
Video Q&A for Subscribers: May 2024 [SUBSCRIBERS-ONLY]
May 26, 2024
-
Feb 21, 2023
How to Make Your Nonprofit Audit Committee More Impactful [SUBSCRIBERS-ONLY]
Feb 21, 2023
-
Apr 18, 2022
Audit Planning Calendars Can Make Audits Less Stressful and More Efficient [SUBSCRIBERS-ONLY]
Apr 18, 2022
-
Jun 7, 2021
When Designing an RFP for Audit Services, Think Good First Impressions and Efficiency
Jun 7, 2021
-
May 17, 2021
How to Get the Most Out of Audit Firm Interviews [SUBSCRIBERS-ONLY]
May 17, 2021
-
Apr 19, 2021
Always Add Written Management Responses When There Are Audit Findings [SUBSCRIBERS-ONLY]
Apr 19, 2021
-
Apr 12, 2021
Auditor Continuance: An Annual Question, Not an Annual Change [SUBSCRIBERS-ONLY]
Apr 12, 2021
-
Dec 23, 2020
Q&A #39 – How should a small-staffed nonprofit address audit findings on segregation of duties?
Dec 23, 2020
-
Nov 23, 2020
Three Key Planning Steps to Get a Head Start on Your Next Audit [SUBSCRIBERS-ONLY]
Nov 23, 2020
-
Jul 29, 2020
Q&A #18 – Is it reasonable to use the same CPA firm to do our audits for more than 6 years?
Jul 29, 2020
-
Board Leadership
-
Dec 18, 2024
Enhancing the Nonprofit Treasurer Role and Relationship
Dec 18, 2024
-
Jul 23, 2024
How to Use Non-Traditional Communication Pathways to Enhance Board Member Engagement [SUBSCRIBERS-ONLY]
Jul 23, 2024
-
May 26, 2024
Video Q&A for Subscribers: May 2024 [SUBSCRIBERS-ONLY]
May 26, 2024
-
Dec 12, 2023
VIDEO PODCAST: The Downsides of Board “Give or Get” Policies
Dec 12, 2023
-
Nov 7, 2023
Q&A #159 – Should a nonprofit hire an investment advisor?
Nov 7, 2023
-
Oct 17, 2023
The Case Against Board “Give or Get” Policies for a Nonprofit Organization
Oct 17, 2023
-
Aug 22, 2023
Q&A #157 – What are the legal limits of an Executive Committee’s authority?
Aug 22, 2023
-
Aug 15, 2023
Defining the Purposes and Roles of the Executive Committee
Aug 15, 2023
-
Feb 21, 2023
How to Make Your Nonprofit Audit Committee More Impactful [SUBSCRIBERS-ONLY]
Feb 21, 2023
-
Jan 30, 2023
Any Board Member Can Be a Board Champion
Jan 30, 2023
-
Nov 21, 2022
Making the Most of Your Time as a Board Member
Nov 21, 2022
-
Nov 14, 2022
Ending Your Nonprofit Board Service on a High Note
Nov 14, 2022
-
Oct 24, 2022
Choosing to Serve an Additional Term as a Nonprofit Board Member
Oct 24, 2022
-
Oct 17, 2022
Choosing to Serve as an Officer for a Nonprofit Organization
Oct 17, 2022
-
Oct 10, 2022
Learning to Lead as an Experienced Board Member
Oct 10, 2022
-
Oct 3, 2022
Finding the Right Fit as a Nonprofit Volunteer
Oct 3, 2022
-
Jul 11, 2022
Use This Simple Question to Improve Board and Committee Member Engagement [SUBSCRIBERS-ONLY]
Jul 11, 2022
-
Jun 6, 2022
The Importance of Your First Year of Board Service
Jun 6, 2022
-
May 23, 2022
With Your First Year of Board Service Complete, What’s Next?
May 23, 2022
-
May 16, 2022
Planning for Your First Year of Board Service
May 16, 2022
-
May 9, 2022
Preparing for Your First Board Meeting as a New Board Member
May 9, 2022
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May 2, 2022
Three Steps to Get Your New Board Member Service Off to a Good Start
May 2, 2022
-
Feb 14, 2022
Past Presidents Can Be a Powerful Resource or a Missed Opportunity
Feb 14, 2022
-
Jan 28, 2022
VIDEO: Adding an Assistant Treasurer Position | 5-Minute Lessons 4 Nonprofits
Jan 28, 2022
-
Jan 17, 2022
How to Better Leverage the Position of Immediate Past President [SUBSCRIBERS-ONLY]
Jan 17, 2022
-
Jul 19, 2021
Investment Committees Should Be About Stewardship and Not Just Market Performance [SUBSCRIBERS-ONLY]
Jul 19, 2021
-
May 31, 2021
Finance Committee Orientation Meetings are Worth the Effort [SUBSCRIBERS-ONLY]
May 31, 2021
-
Apr 5, 2021
Recruiting and Using Finance Volunteers in Governance Roles [SUBSCRIBERS-ONLY]
Apr 5, 2021
-
Mar 10, 2021
Q&A #50 – What are the duties of a corporate secretary?
Mar 10, 2021
-
Mar 8, 2021
How to Be a More Impactful Treasurer
Mar 8, 2021
-
Dec 7, 2020
Financial Teaching Moments are All Around Us [SUBSCRIBERS-ONLY]
Dec 7, 2020
-
Board and Committee Meetings
-
Mar 30, 2025
VIDEO Q&A for Subscribers: March 2025
Mar 30, 2025
-
Feb 28, 2025
VIDEO Q&A for Subscribers: February 2025
Feb 28, 2025
-
Oct 15, 2024
The Problem with Hybrid Meetings and Events
Oct 15, 2024
-
Sep 30, 2024
VIDEO Q&A for Subscribers: September 2024 [SUBSCRIBERS-ONLY]
Sep 30, 2024
-
Sep 17, 2024
How to Make Virtual Board and Committee Meetings More Effective
Sep 17, 2024
-
Sep 10, 2024
VIDEO PODCAST: Board Meeting Tips for Nonprofits
Sep 10, 2024
-
Aug 27, 2024
CHECKLIST: Virtual Board and Committee Meeting Tips [SUBSCRIBERS-ONLY]
Aug 27, 2024
-
Aug 25, 2024
VIDEO Q&A for Subscribers: August 2024 [SUBSCRIBERS-ONLY]
Aug 25, 2024
-
Feb 6, 2024
Five Nonprofit Bylaws Issues That Are Often Overlooked
Feb 6, 2024
-
Dec 26, 2023
Seven Key Steps for Managing Nonprofit Corporate Governance Disputes [SUBSCRIBERS-ONLY]
Dec 26, 2023
-
Aug 22, 2023
Q&A #157 – What are the legal limits of an Executive Committee’s authority?
Aug 22, 2023
-
Jan 25, 2023
Q&A #148 – How far in advance must Board meeting materials be sent to Board members?
Jan 25, 2023
-
Jul 11, 2022
Use This Simple Question to Improve Board and Committee Member Engagement [SUBSCRIBERS-ONLY]
Jul 11, 2022
-
Jun 1, 2022
Q&A #114 – What happens if a nonprofit fails to hold regular Board meetings?
Jun 1, 2022
-
May 25, 2022
Q&A #113 – What happens when a nonprofit Board vote is tied?
May 25, 2022
-
Apr 27, 2022
Q&A #109 – Can Board members insist that meeting minutes reflect their dissent?
Apr 27, 2022
-
Feb 24, 2022
VIDEO: Keeping Board Meeting Minutes | 5-Minute Lessons 4 Nonprofits
Feb 24, 2022
-
Feb 23, 2022
Q&A #100 – Must Board meeting minutes be formally approved by the Board?
Feb 23, 2022
-
Feb 9, 2022
Q&A #98 – When should nonprofits hold their annual Board meeting?
Feb 9, 2022
-
Oct 6, 2021
Q&A #80 – What’s the difference between a motion and a resolution?
Oct 6, 2021
-
Aug 25, 2021
Q&A #74 – How does simple majority voting differ from other types of Board voting?
Aug 25, 2021
-
Jun 16, 2021
Q&A #64 – Is it appropriate to take an official action in executive session?
Jun 16, 2021
-
May 26, 2021
Q&A #61 – Are Board members allowed to vote by email?
May 26, 2021
-
Dec 14, 2020
Strategies to Keep Board Members on Track with their Commitments [SUBSCRIBERS-ONLY]
Dec 14, 2020
-
Dec 9, 2020
Q&A #37 – Should my nonprofit use a Consent Agenda for Board meetings?
Dec 9, 2020
-
Nov 25, 2020
Q&A #35 – Is proxy voting allowed for nonprofit Board members?
Nov 25, 2020
-
Nov 11, 2020
Q&A #33 – How can we improve Board member engagement with virtual meetings?
Nov 11, 2020
-
Jun 9, 2020
Now Is a Good Time to Reassess Your Nonprofit’s Governance Practices
Jun 9, 2020
-
Apr 29, 2020
Q&A #5 – Is my nonprofit organization allowed to extend Board terms during a crisis?
Apr 29, 2020
-
Apr 15, 2020
Q&A #3 – Is my Board allowed to have virtual meetings?
Apr 15, 2020
-
Apr 6, 2020
Top 10 Legal Action Items for Nonprofits in Light of COVID-19
Apr 6, 2020
-
Board and Officer Terms and Selection
-
Feb 28, 2025
VIDEO Q&A for Subscribers: February 2025
Feb 28, 2025
-
Jan 27, 2025
VIDEO Q&A for Subscribers: January 2025
Jan 27, 2025
-
Dec 29, 2024
VIDEO Q&A for Subscribers: December 2024
Dec 29, 2024
-
Jul 28, 2024
VIDEO Q&A for Subscribers: July 2024 [SUBSCRIBERS-ONLY]
Jul 28, 2024
-
Jul 2, 2024
Q&A #164 – What happens if all Board member terms have expired?
Jul 2, 2024
-
Jun 30, 2024
VIDEO Q&A for Subscribers: June 2024 [SUBSCRIBERS-ONLY]
Jun 30, 2024
-
Mar 19, 2024
The Importance of Keeping Records of Board and Officer Terms [SUBSCRIBERS-ONLY]
Mar 19, 2024
-
Feb 6, 2024
Five Nonprofit Bylaws Issues That Are Often Overlooked
Feb 6, 2024
-
Nov 2, 2022
Q&A #136 – Is good cause required to remove a nonprofit Board member?
Nov 2, 2022
-
Jul 6, 2022
Q&A #119 – Are officers of a nonprofit required to be Board members?
Jul 6, 2022
-
Jun 8, 2022
Q&A #115 – Are nonprofit Board members required to be U.S. residents?
Jun 8, 2022
-
Apr 13, 2022
Q&A #107 – Should a majority of a nonprofit’s Board members be independent?
Apr 13, 2022
-
Jan 5, 2022
Q&A #93 – Are term limited Board members ever eligible to rejoin the Board?
Jan 5, 2022
-
Dec 29, 2021
Q&A #92 – Are nonprofit Boards required to have term limits?
Dec 29, 2021
-
Dec 22, 2021
Q&A #91 – Does the Past President have voting rights on a nonprofit Board of Directors?
Dec 22, 2021
-
Dec 15, 2021
Q&A #90 – What happens if a Board member’s term expires and no successor is elected?
Dec 15, 2021
-
Apr 5, 2021
Recruiting and Using Finance Volunteers in Governance Roles [SUBSCRIBERS-ONLY]
Apr 5, 2021
-
Nov 18, 2020
Q&A #34 – What does it mean to have ex officio Board members?
Nov 18, 2020
-
Sep 28, 2020
It’s Never Too Early to Start the Process of Finding the Right Treasurer
Sep 28, 2020
-
Jun 9, 2020
Now Is a Good Time to Reassess Your Nonprofit’s Governance Practices
Jun 9, 2020
-
Apr 29, 2020
Q&A #5 – Is my nonprofit organization allowed to extend Board terms during a crisis?
Apr 29, 2020
-
Budgets and Forecasts
-
Apr 28, 2025
VIDEO Q&A for Subscribers: April 2025
Apr 28, 2025
-
Mar 27, 2025
Funding Pipeline Reports Are Essential in a Changing World
Mar 27, 2025
-
Mar 20, 2025
WORKSHEET: Funding Pipeline Spreadsheet and Instructions
Mar 20, 2025
-
Dec 29, 2024
VIDEO Q&A for Subscribers: December 2024
Dec 29, 2024
-
Dec 24, 2024
TEMPLATE: Multi-Year Grant Usage Schedule [SUBSCRIBERS-ONLY]
Dec 24, 2024
-
Oct 27, 2024
VIDEO Q&A for Subscribers: October 2024
Oct 27, 2024
-
Jun 25, 2024
TEMPLATE: Labor Budget Worksheet
Jun 25, 2024
-
Jun 4, 2024
Capital Budgets Play an Important Role in Nonprofit Planning and Budgeting
Jun 4, 2024
-
May 28, 2024
TEMPLATE: Basic Capital Budget Spreadsheet [SUBSCRIBERS-ONLY]
May 28, 2024
-
Aug 8, 2023
VIDEO: Establishing a Timeline to Prepare an Annual Budget | 5-Minute Lessons 4 Nonprofits
Aug 8, 2023
-
Jul 18, 2023
The Functional Approach to Budgeting for Expenses
Jul 18, 2023
-
Jun 20, 2023
Budgeting for Salaries is Key to the Nonprofit Budget Building Process
Jun 20, 2023
-
May 16, 2023
Budgeting for Nonprofit Organizations and Why It’s Important to Start with Revenue and Support
May 16, 2023
-
Apr 18, 2023
The Importance of Budgets to Nonprofit Organizations
Apr 18, 2023
-
Dec 5, 2022
How Nonprofits Can Better Manage Overhead Expenses [SUBSCRIBERS-ONLY]
Dec 5, 2022
-
Nov 7, 2022
How Inflation Affects Planning, Budgets, and Operating Reserves
Nov 7, 2022
-
Mar 7, 2022
Can a Sketch Work Better Than a Financial Forecast? [SUBSCRIBERS-ONLY]
Mar 7, 2022
-
Jan 24, 2022
Three Tactics for Communicating Difficult Budget Issues to Your Board
Jan 24, 2022
-
Jan 4, 2022
The Benefits of Multi-Year Budgets
Jan 4, 2022
-
Jan 3, 2022
TEMPLATE: 3-Month Rolling Budget [SUBSCRIBERS-ONLY]
Jan 3, 2022
-
Jan 2, 2022
TEMPLATE: Multi-Year Budget Financial Dashboard [SUBSCRIBERS-ONLY]
Jan 2, 2022
-
Aug 16, 2021
Nonprofits Should Stress Test Funding on a Regular Basis [SUBSCRIBERS-ONLY]
Aug 16, 2021
-
Jul 28, 2021
Q&A #70 – How Can I Explain the Bottom-Line Budget Impact of Multi-Year Grants?
Jul 28, 2021
-
Jul 20, 2021
Creating a Culture of Projections: Actively Engaging Staff in the Financial Planning Process
Jul 20, 2021
-
Nov 30, 2020
Operating Reserve Policies are a Perfect Vehicle for Targeting Your Budget’s Bottom-Line
Nov 30, 2020
-
Nov 16, 2020
A Revenue Aligned Budget is the Safe Way to Go [SUBSCRIBERS-ONLY]
Nov 16, 2020
-
Oct 12, 2020
Planning for the Next Annual Budget Cycle: Where Do You Start?[SUBSCRIBERS-ONLY]
Oct 12, 2020
-
Aug 30, 2020
Annual Budget Process Assessment: Is Your Budgeting Process Helping to Drive Results? [SUBSCRIBERS-ONLY]
Aug 30, 2020
-
Apr 20, 2020
Prepare a Burn-Rate Analysis and Dashboard
Apr 20, 2020
-
COVID-19 Issues and Assistance Programs
-
Feb 24, 2021
Q&A #48 – Are nonprofits that received PPP funds eligible to receive employee retention credits?
Feb 24, 2021
-
Feb 22, 2021
Repositioning for the Long Road of Recovery
Feb 22, 2021
-
Feb 3, 2021
Q&A #45 – What donor incentives were included in the COVID-19 relief legislation that was enacted in December 2020?
Feb 3, 2021
-
Dec 28, 2020
To Plan for 2021, We Have to Learn How to Recognize People’s Uncertainty
Dec 28, 2020
-
Jun 24, 2020
Q&A #13 – What are the eligible expenses that EIDL funds can be used for?
Jun 24, 2020
-
Jun 17, 2020
Q&A #12 – What is the deadline to submit the application for PPP loan forgiveness?
Jun 17, 2020
-
Jun 10, 2020
Q&A #11 – Can my 501(c)(6) organization get in trouble for receiving a PPP loan?
Jun 10, 2020
-
May 20, 2020
Q&A #8 – Should my organization create a separate bank account for PPP funds?
May 20, 2020
-
May 1, 2020
Setting Up a COVID-19 Task Force is a Proactive Strategy
May 1, 2020
-
Apr 6, 2020
Top 10 Legal Action Items for Nonprofits in Light of COVID-19
Apr 6, 2020
-
Apr 1, 2020
Q&A #1 – Can my nonprofit raise money to help people affected by COVID-19?
Apr 1, 2020
-
Charitable Deduction
-
Apr 16, 2024
Q&A #162 – Can nonprofit volunteers deduct the value of their services as a charitable contribution?
Apr 16, 2024
-
Feb 27, 2024
TEMPLATE: Donor Acknowledgement Letters [SUBSCRIBERS-ONLY]
Feb 27, 2024
-
Sep 26, 2023
VIDEO: What is a Quid Pro Quo Contribution? | Nonprofit Glossary
Sep 26, 2023
-
Feb 28, 2023
VIDEO: Drafting Donor Acknowledgment Letters | 5-Minute Lessons 4 Nonprofits
Feb 28, 2023
-
Dec 28, 2022
Q&A #144 – What is the year-end charitable deduction deadline for donations made via credit card?
Dec 28, 2022
-
Dec 21, 2021
Successful Charity Auctions Start with Careful Planning
Dec 21, 2021
-
Dec 20, 2021
CHECKLIST: Charity Auctions Done Right [SUBSCRIBERS-ONLY]
Dec 20, 2021
-
Jun 30, 2021
Q&A #66 – Must a charity’s donation acknowledgement letter reflect the value of a celebrity’s presence?
Jun 30, 2021
-
Feb 3, 2021
Q&A #45 – What donor incentives were included in the COVID-19 relief legislation that was enacted in December 2020?
Feb 3, 2021
-
Jan 6, 2021
Q&A #41 – How should new nonprofits acknowledge donations received prior to approval of 501(c)(3) status?
Jan 6, 2021
-
Dec 30, 2020
Q&A #40 – How should nonprofits acknowledge donation checks received after December 31?
Dec 30, 2020
-
Apr 8, 2020
Q&A #2 – Can donors use the charitable deduction for pre-paid fees for events that have been cancelled if the donor lets the organization keep the fees in lieu of a refund?
Apr 8, 2020
-
Committees
-
Apr 10, 2025
Video Podcast: The Purposes and Roles of the Audit Committee
Apr 10, 2025
-
Mar 30, 2025
VIDEO Q&A for Subscribers: March 2025
Mar 30, 2025
-
Feb 6, 2024
Five Nonprofit Bylaws Issues That Are Often Overlooked
Feb 6, 2024
-
Aug 22, 2023
Q&A #157 – What are the legal limits of an Executive Committee’s authority?
Aug 22, 2023
-
Aug 15, 2023
Defining the Purposes and Roles of the Executive Committee
Aug 15, 2023
-
Feb 21, 2023
How to Make Your Nonprofit Audit Committee More Impactful [SUBSCRIBERS-ONLY]
Feb 21, 2023
-
Oct 12, 2022
Q&A #133 – How does delegation to a committee impact the fiduciary duties of Board members?
Oct 12, 2022
-
Oct 5, 2022
Q&A #132 – Does every nonprofit committee need to have a charter?
Oct 5, 2022
-
Sep 28, 2022
Q&A #131 – Do nonprofit committees need to be listed in the Bylaws?
Sep 28, 2022
-
Apr 6, 2022
Q&A #106 – Should a finance committee vote to approve monthly financial reports?
Apr 6, 2022
-
Feb 14, 2022
Past Presidents Can Be a Powerful Resource or a Missed Opportunity
Feb 14, 2022
-
Nov 10, 2021
Q&A #85 – Are committees required to keep meeting minutes?
Nov 10, 2021
-
Sep 6, 2021
Supercharge Your Nominations Committee [SUBSCRIBERS-ONLY]
Sep 6, 2021
-
Jul 19, 2021
Investment Committees Should Be About Stewardship and Not Just Market Performance [SUBSCRIBERS-ONLY]
Jul 19, 2021
-
Dec 2, 2020
Q&A #36 – What Board committees are recommended for a newly formed nonprofit?
Dec 2, 2020
-
Jul 1, 2020
Q&A #14 – Can a nonprofit organization have non-Directors on its standing committees?
Jul 1, 2020
-
Jun 9, 2020
Now Is a Good Time to Reassess Your Nonprofit’s Governance Practices
Jun 9, 2020
-
May 27, 2020
Q&A #9 – Is the Executive Committee allowed to cut programs and terminate staff without consulting the full Board?
May 27, 2020
-
May 1, 2020
Setting Up a COVID-19 Task Force is a Proactive Strategy
May 1, 2020
-
Compensation and Benefits
-
Conflicts of Interest
-
May 16, 2025
Video Podcast: Common Nonprofit Fiduciary Duty Issues
May 16, 2025
-
Apr 3, 2025
Q&A #173 – Can a 501(c)(3) nonprofit organization convert to for-profit status?
Apr 3, 2025
-
Nov 24, 2024
VIDEO Q&A for Subscribers: November 2024 [PREVIEW]
Nov 24, 2024
-
Sep 24, 2024
TEMPLATE: Code of Ethics [SUBSCRIBERS-ONLY]
Sep 24, 2024
-
Aug 1, 2023
Q&A #156 – Who is considered a family member under nonprofit conflict of interest rules?
Aug 1, 2023
-
Aug 17, 2022
Q&A #125 – Are in-kind contributions by Board members considered conflict of interest transactions?
Aug 17, 2022
-
Jul 20, 2022
Q&A #121 – Is a nonprofit permitted to compensate Board members for their Board service?
Jul 20, 2022
-
Apr 13, 2022
Q&A #107 – Should a majority of a nonprofit’s Board members be independent?
Apr 13, 2022
-
Feb 16, 2022
Q&A #99 – Do non-spouse romantic relationships raise conflict of interest issues?
Feb 16, 2022
-
Jun 16, 2021
Q&A #64 – Is it appropriate to take an official action in executive session?
Jun 16, 2021
-
Apr 26, 2021
The Practical Side of Annual Conflict of Interest Disclosure Statements [SUBSCRIBERS-ONLY]
Apr 26, 2021
-
Apr 21, 2021
Q&A #56 – Who should fill out an organization’s annual conflict of interest disclosure statement?
Apr 21, 2021
-
Apr 14, 2021
Q&A #55 – What Board members are considered independent for purposes of reviewing executive compensation?
Apr 14, 2021
-
Apr 7, 2021
Q&A #54 – What comparability data must a small 501(c)(3) organization review when determining executive compensation?
Apr 7, 2021
-
Jan 27, 2021
Q&A #44 – Should a Board member personally own a nonprofit organization’s trademarks and website URL?
Jan 27, 2021
-
Jan 20, 2021
Q&A #43 – Should a nonprofit conflict of interest policy address non-financial conflicts?
Jan 20, 2021
-
Jul 22, 2020
Q&A #17 – Is it a conflict of interest to make a grant to another nonprofit founded by one of our Board members?
Jul 22, 2020
-
Contract Law
-
Apr 18, 2025
TEMPLATE: Volunteer Services Agreement [SUBSCRIBERS-ONLY]
Apr 18, 2025
-
Mar 13, 2025
VIDEO PODCAST: The Basics of Fiscal Sponsorship Agreements
Mar 13, 2025
-
Feb 27, 2025
TEMPLATE: Model A Fiscal Sponsorship Agreement [SUBSCRIBERS-ONLY]
Feb 27, 2025
-
Jan 22, 2025
TEMPLATE: Model C Fiscal Sponsorship Agreement [SUBSCRIBERS-ONLY]
Jan 22, 2025
-
Nov 27, 2024
TEMPLATE: Short and Basic Grant Agreement [SUBSCRIBERS-ONLY]
Nov 27, 2024
-
Oct 8, 2024
VIDEO PODCAST: Drafting Independent Contractor Agreements
Oct 8, 2024
-
Jul 16, 2024
TEMPLATE: Independent Contractor Agreement [SUBSCRIBERS-ONLY]
Jul 16, 2024
-
Jun 22, 2022
Q&A #117 – How does a nonprofit transfer a program to another nonprofit?
Jun 22, 2022
-
Mar 30, 2022
Q&A #105 – Can an exception to a contractual requirement be approved without signing an amendment?
Mar 30, 2022
-
Mar 23, 2022
Q&A #104 – Does indemnification language in a contract apply only to third party claims?
Mar 23, 2022
-
Mar 16, 2022
Q&A #103 – What does an “entire agreement” clause mean in a contract?
Mar 16, 2022
-
Mar 2, 2022
Q&A #101 – What does it mean to sign a contract in counterparts?
Mar 2, 2022
-
Jan 12, 2022
Q&A #94 – How is a tax gross up calculated?
Jan 12, 2022
-
Sep 15, 2021
Q&A #77 – Should every contract have indemnification language?
Sep 15, 2021
-
Aug 18, 2021
Q&A #73 – What provisions should be included in an MOU for a joint program?
Aug 18, 2021
-
May 19, 2021
Q&A #60 – When are pledges enforceable?
May 19, 2021
-
Dec 21, 2020
When to Prioritize Legal Review of Your Nonprofit’s Contracts [SUBSCRIBERS-ONLY]
Dec 21, 2020
-
Dec 16, 2020
Q&A #38 – Is a nondisclosure agreement better than a confidentiality policy?
Dec 16, 2020
-
Nov 9, 2020
Some Legal Issues to Consider When Trying to Get Out of Your Office Lease [SUBSCRIBERS-ONLY]
Nov 9, 2020
-
Aug 12, 2020
Q&A #20 – Which state’s laws should govern our contracts?
Aug 12, 2020
-
Aug 5, 2020
Q&A #19 – What’s the difference between an MOU and a contract?
Aug 5, 2020
-
Apr 6, 2020
Top 10 Legal Action Items for Nonprofits in Light of COVID-19
Apr 6, 2020
-
Crisis Management
-
Feb 28, 2025
VIDEO Q&A for Subscribers: February 2025
Feb 28, 2025
-
Aug 1, 2022
Determining When to Involve the Board in HR Matters [SUBSCRIBERS-ONLY]
Aug 1, 2022
-
Sep 7, 2020
Adapting your Senior Executive Transition Plan to a New Reality
Sep 7, 2020
-
May 11, 2020
Picking Between Mission and Financial Health and Sustainability: Which Comes First?
May 11, 2020
-
May 1, 2020
Setting Up a COVID-19 Task Force is a Proactive Strategy
May 1, 2020
-
Mar 21, 2020
Impact of Hyper Change on Financial Health and Continuity
Mar 21, 2020
-
Donor Relations and Fundraising
-
Nov 27, 2024
TEMPLATE: Short and Basic Grant Agreement [SUBSCRIBERS-ONLY]
Nov 27, 2024
-
Apr 16, 2024
Q&A #162 – Can nonprofit volunteers deduct the value of their services as a charitable contribution?
Apr 16, 2024
-
Apr 2, 2024
Watching Over Pledges Receivable During Periods of Change and Uncertainty [SUBSCRIBERS-ONLY]
Apr 2, 2024
-
Feb 27, 2024
TEMPLATE: Donor Acknowledgement Letters [SUBSCRIBERS-ONLY]
Feb 27, 2024
-
Dec 12, 2023
VIDEO PODCAST: The Downsides of Board “Give or Get” Policies
Dec 12, 2023
-
Oct 17, 2023
The Case Against Board “Give or Get” Policies for a Nonprofit Organization
Oct 17, 2023
-
Feb 28, 2023
VIDEO: Drafting Donor Acknowledgment Letters | 5-Minute Lessons 4 Nonprofits
Feb 28, 2023
-
Jan 16, 2023
Regular Communication Between Development and Finance Departments is Essential for Donor Management [SUBSCRIBERS-ONLY]
Jan 16, 2023
-
Dec 28, 2022
Q&A #144 – What is the year-end charitable deduction deadline for donations made via credit card?
Dec 28, 2022
-
Oct 25, 2021
Improving Pledge Collections Through Active Communication [SUBSCRIBERS-ONLY]
Oct 25, 2021
-
Sep 13, 2021
Matching Gifts Bring Financial Opportunities and Planning Challenges [SUBSCRIBERS-ONLY]
Sep 13, 2021
-
Dec 30, 2020
Q&A #40 – How should nonprofits acknowledge donation checks received after December 31?
Dec 30, 2020
-
Dec 14, 2020
Strategies to Keep Board Members on Track with their Commitments [SUBSCRIBERS-ONLY]
Dec 14, 2020
-
Executive Leadership
-
May 26, 2025
VIDEO Q&A for Subscribers: May 2025
May 26, 2025
-
Apr 24, 2025
How to Prepare Your Nonprofit for a Bank Loan or Line of Credit
Apr 24, 2025
-
Feb 19, 2025
Building a Contingency Plan for an Unexpected CEO Departure
Feb 19, 2025
-
Dec 29, 2024
VIDEO Q&A for Subscribers: December 2024
Dec 29, 2024
-
Dec 18, 2024
Enhancing the Nonprofit Treasurer Role and Relationship
Dec 18, 2024
-
Oct 15, 2024
The Problem with Hybrid Meetings and Events
Oct 15, 2024
-
Aug 13, 2024
VIDEO PODCAST: Why Nonprofits Should Have Operating Reserves
Aug 13, 2024
-
Aug 6, 2024
Q&A #165 – How often should a nonprofit CEO provide updates to the Board of Directors?
Aug 6, 2024
-
Jul 23, 2024
How to Use Non-Traditional Communication Pathways to Enhance Board Member Engagement [SUBSCRIBERS-ONLY]
Jul 23, 2024
-
Jun 18, 2024
Remembering the Long-Term Purpose of Operating Reserves
Jun 18, 2024
-
Mar 12, 2024
VIDEO PODCAST: The Role of a Nonprofit CFO
Mar 12, 2024
-
Jan 16, 2024
Establishing a Form 990 Review and Approval Process
Jan 16, 2024
-
Dec 19, 2023
The Best Nonprofit CFOs Go Beyond the Numbers
Dec 19, 2023
-
Aug 1, 2022
Determining When to Involve the Board in HR Matters [SUBSCRIBERS-ONLY]
Aug 1, 2022
-
Jan 24, 2022
Three Tactics for Communicating Difficult Budget Issues to Your Board
Jan 24, 2022
-
Dec 21, 2021
Successful Charity Auctions Start with Careful Planning
Dec 21, 2021
-
Dec 20, 2021
CHECKLIST: Charity Auctions Done Right [SUBSCRIBERS-ONLY]
Dec 20, 2021
-
Aug 23, 2021
Key Takeaways from the 2021 ASAE Annual Meeting
Aug 23, 2021
-
Aug 2, 2021
Enterprise Resource Planning Should be About Mission, Not Just Systems [SUBSCRIBERS-ONLY]
Aug 2, 2021
-
Jul 12, 2021
Aim for Transition Rather than Recovery
Jul 12, 2021
-
Jul 5, 2021
Empathy and Social Purpose Have a Special Place in Financial Decision-Making [SUBSCRIBERS-ONLY]
Jul 5, 2021
-
Jun 28, 2021
Returning to the Office is More than Just an HR Challenge
Jun 28, 2021
-
Jun 21, 2021
Apply Phase-In Strategies to Triumph Over Uncertainty and Gain Acceptance [SUBSCRIBERS-ONLY]
Jun 21, 2021
-
Feb 22, 2021
Repositioning for the Long Road of Recovery
Feb 22, 2021
-
Feb 8, 2021
Strong Financial Health Opens the Door to Collaborations with Other Nonprofits [SUBSCRIBERS-ONLY]
Feb 8, 2021
-
Jan 13, 2021
Q&A #42 – When must an Executive Director obtain Board approval for a transaction?
Jan 13, 2021
-
Dec 28, 2020
To Plan for 2021, We Have to Learn How to Recognize People’s Uncertainty
Dec 28, 2020
-
Dec 14, 2020
Strategies to Keep Board Members on Track with their Commitments [SUBSCRIBERS-ONLY]
Dec 14, 2020
-
Oct 28, 2020
Q&A #31 – Should a nonprofit scrap and replace a strategic plan adopted prior to the pandemic?
Oct 28, 2020
-
Sep 7, 2020
Adapting your Senior Executive Transition Plan to a New Reality
Sep 7, 2020
-
Aug 26, 2020
Q&A #22 – How should I communicate with my Board during tough times in between Board meetings?
Aug 26, 2020
-
Aug 10, 2020
Staying on Course: What to Do If You Are in the Middle of a Multi-Year Transformation Plan
Aug 10, 2020
-
Fiduciary Duties
-
May 16, 2025
Video Podcast: Common Nonprofit Fiduciary Duty Issues
May 16, 2025
-
Jan 15, 2025
VIDEO PODCAST: Managing Nonprofit Governance Disputes
Jan 15, 2025
-
Oct 30, 2024
Five Ways Nonprofit Board Actions Can Be Challenged Under Law [SUBSCRIBERS-ONLY]
Oct 30, 2024
-
Oct 1, 2024
Q&A #167 – Does the Board of Directors have a responsibility to review staff policies?
Oct 1, 2024
-
Jun 30, 2024
VIDEO Q&A for Subscribers: June 2024 [SUBSCRIBERS-ONLY]
Jun 30, 2024
-
Dec 26, 2023
Seven Key Steps for Managing Nonprofit Corporate Governance Disputes [SUBSCRIBERS-ONLY]
Dec 26, 2023
-
Nov 7, 2023
Q&A #159 – Should a nonprofit hire an investment advisor?
Nov 7, 2023
-
Oct 12, 2022
Q&A #133 – How does delegation to a committee impact the fiduciary duties of Board members?
Oct 12, 2022
-
Jun 1, 2022
Q&A #114 – What happens if a nonprofit fails to hold regular Board meetings?
Jun 1, 2022
-
Apr 27, 2022
Q&A #109 – Can Board members insist that meeting minutes reflect their dissent?
Apr 27, 2022
-
Jun 2, 2021
Q&A #62 – Are Board members allowed to pursue funding opportunities for other organizations?
Jun 2, 2021
-
Jan 27, 2021
Q&A #44 – Should a Board member personally own a nonprofit organization’s trademarks and website URL?
Jan 27, 2021
-
Jan 20, 2021
Q&A #43 – Should a nonprofit conflict of interest policy address non-financial conflicts?
Jan 20, 2021
-
Nov 25, 2020
Q&A #35 – Is proxy voting allowed for nonprofit Board members?
Nov 25, 2020
-
Sep 30, 2020
The Personal Liability Risks of Nonprofit Board Service
Sep 30, 2020
-
Jul 22, 2020
Q&A #17 – Is it a conflict of interest to make a grant to another nonprofit founded by one of our Board members?
Jul 22, 2020
-
Financial Recordkeeping
-
Jul 28, 2024
VIDEO Q&A for Subscribers: July 2024 [SUBSCRIBERS-ONLY]
Jul 28, 2024
-
Jun 27, 2023
VIDEO: What is Accrual Basis Accounting? | Nonprofit Glossary
Jun 27, 2023
-
May 9, 2023
VIDEO: Applying the Segregation of Duties Principle | 5-Minute Lessons 4 Nonprofits
May 9, 2023
-
Apr 25, 2023
VIDEO: What is Cash Basis Accounting? | Nonprofit Glossary
Apr 25, 2023
-
Jan 18, 2023
Q&A #147 – Must a Form 1099 be issued for expense reimbursements paid to Board members and volunteers?
Jan 18, 2023
-
Jan 16, 2023
Regular Communication Between Development and Finance Departments is Essential for Donor Management [SUBSCRIBERS-ONLY]
Jan 16, 2023
-
Jan 9, 2023
The Case for Capitalizing Portable Electronic Devices (PEDs) [SUBSCRIBERS-ONLY]
Jan 9, 2023
-
Dec 5, 2022
How Nonprofits Can Better Manage Overhead Expenses [SUBSCRIBERS-ONLY]
Dec 5, 2022
-
Aug 22, 2022
Applying Segregation of Duties Beyond Standard Checks and Balances [SUBSCRIBERS-ONLY]
Aug 22, 2022
-
Jun 20, 2022
Enhanced Management Strategies for Indirect Costs [SUBSCRIBERS-ONLY]
Jun 20, 2022
-
Sep 29, 2021
Q&A #79 – Can an expense reimbursement policy allow small purchases to be reimbursed without receipts?
Sep 29, 2021
-
Jun 14, 2021
Why Actual Timekeeping is Better Than Estimated Labor Allocations [SUBSCRIBERS-ONLY]
Jun 14, 2021
-
May 24, 2021
Managing Current and Future Impacts of Deferred Income [SUBSCRIBERS-ONLY]
May 24, 2021
-
Feb 17, 2021
Q&A #47 – Is my nonprofit permitted to record volunteer services as in-kind contributions?
Feb 17, 2021
-
Oct 27, 2020
The Finance Calendar: An Essential Tool that is Useful to All
Oct 27, 2020
-
Sep 23, 2020
Q&A #26 – Should a nonprofit keep track of donated services?
Sep 23, 2020
-
Jun 29, 2020
Another Crisis-Driven Pitfall: Vacation Accruals
Jun 29, 2020
-
Financial Reporting
-
Feb 13, 2025
VIDEO PODCAST: Using Dashboards to Improve Understanding of Financial Reports
Feb 13, 2025
-
Dec 24, 2024
TEMPLATE: Multi-Year Grant Usage Schedule [SUBSCRIBERS-ONLY]
Dec 24, 2024
-
Oct 22, 2024
TEMPLATE: Operating Reserves Status Report Spreadsheet
Oct 22, 2024
-
Aug 6, 2024
Q&A #165 – How often should a nonprofit CEO provide updates to the Board of Directors?
Aug 6, 2024
-
Jun 30, 2024
VIDEO Q&A for Subscribers: June 2024 [SUBSCRIBERS-ONLY]
Jun 30, 2024
-
Jun 11, 2024
VIDEO PODCAST: How and Why to Do Regular Financial Health Assessments for Your Organization
Jun 11, 2024
-
Jun 4, 2024
Capital Budgets Play an Important Role in Nonprofit Planning and Budgeting
Jun 4, 2024
-
Apr 30, 2024
Integrating Financial Health Assessments into Your Organization’s Planning Process
Apr 30, 2024
-
Apr 2, 2024
Watching Over Pledges Receivable During Periods of Change and Uncertainty [SUBSCRIBERS-ONLY]
Apr 2, 2024
-
Mar 12, 2024
VIDEO PODCAST: The Role of a Nonprofit CFO
Mar 12, 2024
-
Jan 23, 2024
VIDEO: What is Deferred Income? | Nonprofit Glossary
Jan 23, 2024
-
Dec 19, 2023
The Best Nonprofit CFOs Go Beyond the Numbers
Dec 19, 2023
-
Oct 31, 2023
VIDEO: What is a Prepaid Expense? | Nonprofit Glossary
Oct 31, 2023
-
Aug 29, 2023
VIDEO: What is Accounts Payable? | Nonprofit Glossary
Aug 29, 2023
-
Dec 21, 2022
Q&A #143 – Should a nonprofit include the audited financial statement in its annual report?
Dec 21, 2022
-
Dec 12, 2022
Purpose-Built Financial Messaging and Reporting
Dec 12, 2022
-
Dec 5, 2022
How Nonprofits Can Better Manage Overhead Expenses [SUBSCRIBERS-ONLY]
Dec 5, 2022
-
Sep 21, 2022
Q&A #130 – Is monthly distribution of financial reports to the Board a best practice?
Sep 21, 2022
-
Sep 5, 2022
The Overlooked Effects of Changing a Fiscal Year-End
Sep 5, 2022
-
Aug 8, 2022
Building Trust and Connection with Financial Reports
Aug 8, 2022
-
Aug 1, 2022
CHECKLIST: Simplified Balance Sheet Assessment
Aug 1, 2022
-
Jul 12, 2022
Three Steps to Simplify Monitoring the Balance Sheet
Jul 12, 2022
-
Jun 20, 2022
Enhanced Management Strategies for Indirect Costs [SUBSCRIBERS-ONLY]
Jun 20, 2022
-
Apr 7, 2022
Three-Dimensional Financial Messaging
Apr 7, 2022
-
Apr 6, 2022
Q&A #106 – Should a finance committee vote to approve monthly financial reports?
Apr 6, 2022
-
Mar 21, 2022
Adding Pre-Month-End Closing Meetings Can Enhance Financial Communications [SUBSCRIBERS-ONLY]
Mar 21, 2022
-
Jan 4, 2022
The Benefits of Multi-Year Budgets
Jan 4, 2022
-
Jan 3, 2022
TEMPLATE: 3-Month Rolling Budget [SUBSCRIBERS-ONLY]
Jan 3, 2022
-
Jan 2, 2022
TEMPLATE: Multi-Year Budget Financial Dashboard [SUBSCRIBERS-ONLY]
Jan 2, 2022
-
Oct 4, 2021
Periodically Check Key Performance Indicators (KPIs) to Keep Them Relevant
Oct 4, 2021
-
Jul 28, 2021
Q&A #70 – How Can I Explain the Bottom-Line Budget Impact of Multi-Year Grants?
Jul 28, 2021
-
May 24, 2021
Managing Current and Future Impacts of Deferred Income [SUBSCRIBERS-ONLY]
May 24, 2021
-
Mar 22, 2021
There Is No Perfect Financial Dashboard and That Is Good
Mar 22, 2021
-
Dec 7, 2020
Financial Teaching Moments are All Around Us [SUBSCRIBERS-ONLY]
Dec 7, 2020
-
Oct 27, 2020
The Finance Calendar: An Essential Tool that is Useful to All
Oct 27, 2020
-
Aug 26, 2020
Q&A #22 – How should I communicate with my Board during tough times in between Board meetings?
Aug 26, 2020
-
Apr 20, 2020
Prepare a Burn-Rate Analysis and Dashboard
Apr 20, 2020
-
Fiscal Sponsorship
-
May 26, 2025
VIDEO Q&A for Subscribers: May 2025
May 26, 2025
-
Mar 30, 2025
VIDEO Q&A for Subscribers: March 2025
Mar 30, 2025
-
Mar 13, 2025
VIDEO PODCAST: The Basics of Fiscal Sponsorship Agreements
Mar 13, 2025
-
Feb 27, 2025
TEMPLATE: Model A Fiscal Sponsorship Agreement [SUBSCRIBERS-ONLY]
Feb 27, 2025
-
Jan 22, 2025
TEMPLATE: Model C Fiscal Sponsorship Agreement [SUBSCRIBERS-ONLY]
Jan 22, 2025
-
Nov 24, 2021
Q&A #87 – Who controls the remaining funds when fiscal sponsorship is terminated?
Nov 24, 2021
-
Aug 4, 2021
Q&A #71 – What’s the difference between Model A and Model C fiscal sponsorship?
Aug 4, 2021
-
Aug 24, 2020
A Case Study in the Risks of Fiscal Sponsorship
Aug 24, 2020
-
Fiscal Strategy
-
May 30, 2025
Adding Spending Provisions to an Operating Reserve Policy
May 30, 2025
-
May 26, 2025
VIDEO Q&A for Subscribers: May 2025
May 26, 2025
-
Apr 28, 2025
VIDEO Q&A for Subscribers: April 2025
Apr 28, 2025
-
Apr 24, 2025
How to Prepare Your Nonprofit for a Bank Loan or Line of Credit
Apr 24, 2025
-
Mar 27, 2025
Funding Pipeline Reports Are Essential in a Changing World
Mar 27, 2025
-
Mar 20, 2025
WORKSHEET: Funding Pipeline Spreadsheet and Instructions
Mar 20, 2025
-
Feb 28, 2025
VIDEO Q&A for Subscribers: February 2025
Feb 28, 2025
-
Feb 3, 2025
Operating Reserves as a Key Indicator of Financial Health
Feb 3, 2025
-
Dec 29, 2024
VIDEO Q&A for Subscribers: December 2024
Dec 29, 2024
-
Dec 11, 2024
VIDEO PODCAST: Using Lines of Credit to Address Cash Flow Issues
Dec 11, 2024
-
Aug 13, 2024
VIDEO PODCAST: Why Nonprofits Should Have Operating Reserves
Aug 13, 2024
-
Jun 30, 2024
VIDEO Q&A for Subscribers: June 2024 [SUBSCRIBERS-ONLY]
Jun 30, 2024
-
Jun 18, 2024
Remembering the Long-Term Purpose of Operating Reserves
Jun 18, 2024
-
Jun 11, 2024
VIDEO PODCAST: How and Why to Do Regular Financial Health Assessments for Your Organization
Jun 11, 2024
-
Apr 30, 2024
Integrating Financial Health Assessments into Your Organization’s Planning Process
Apr 30, 2024
-
Mar 26, 2024
TEMPLATE: Current Operating and Intermediate Funds Cash Management Guidelines [SUBSCRIBERS-ONLY]
Mar 26, 2024
-
Aug 8, 2023
VIDEO: Establishing a Timeline to Prepare an Annual Budget | 5-Minute Lessons 4 Nonprofits
Aug 8, 2023
-
Jul 18, 2023
The Functional Approach to Budgeting for Expenses
Jul 18, 2023
-
Jun 20, 2023
Budgeting for Salaries is Key to the Nonprofit Budget Building Process
Jun 20, 2023
-
May 16, 2023
Budgeting for Nonprofit Organizations and Why It’s Important to Start with Revenue and Support
May 16, 2023
-
May 9, 2023
VIDEO: Applying the Segregation of Duties Principle | 5-Minute Lessons 4 Nonprofits
May 9, 2023
-
Apr 18, 2023
The Importance of Budgets to Nonprofit Organizations
Apr 18, 2023
-
Mar 21, 2023
How Intermediate Cash Fund Pools Support Long-Term Investment Portfolios [SUBSCRIBERS-ONLY]
Mar 21, 2023
-
Nov 7, 2022
How Inflation Affects Planning, Budgets, and Operating Reserves
Nov 7, 2022
-
Sep 12, 2022
Use Key Assumptions to Focus and Frame Planning and Messaging [SUBSCRIBERS-ONLY]
Sep 12, 2022
-
Sep 5, 2022
The Overlooked Effects of Changing a Fiscal Year-End
Sep 5, 2022
-
Aug 22, 2022
Applying Segregation of Duties Beyond Standard Checks and Balances [SUBSCRIBERS-ONLY]
Aug 22, 2022
-
Aug 15, 2022
To Be Sustainable, Nonprofits Need to Have Profits
Aug 15, 2022
-
Jul 18, 2022
Capital Campaigns and the Impact of Donor Fatigue [SUBSCRIBERS-ONLY]
Jul 18, 2022
-
Apr 30, 2022
VIDEO: Establishing a Cash Management Target Policy | 5-Minute Lessons 4 Nonprofits
Apr 30, 2022
-
Mar 14, 2022
Time to Take a Fresh Look at Old Board-Designated Funds [SUBSCRIBERS-ONLY]
Mar 14, 2022
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Mar 7, 2022
Can a Sketch Work Better Than a Financial Forecast? [SUBSCRIBERS-ONLY]
Mar 7, 2022
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Jan 10, 2022
Three Attributes to Consider and Balance When Making Financial Decisions
Jan 10, 2022
-
Jan 4, 2022
The Benefits of Multi-Year Budgets
Jan 4, 2022
-
Jan 3, 2022
TEMPLATE: 3-Month Rolling Budget [SUBSCRIBERS-ONLY]
Jan 3, 2022
-
Jan 2, 2022
TEMPLATE: Multi-Year Budget Financial Dashboard [SUBSCRIBERS-ONLY]
Jan 2, 2022
-
Nov 22, 2021
The Importance of Operating and Intermediate Cash Management Target Policies
Nov 22, 2021
-
Sep 13, 2021
Matching Gifts Bring Financial Opportunities and Planning Challenges [SUBSCRIBERS-ONLY]
Sep 13, 2021
-
Aug 16, 2021
Nonprofits Should Stress Test Funding on a Regular Basis [SUBSCRIBERS-ONLY]
Aug 16, 2021
-
Jul 20, 2021
Creating a Culture of Projections: Actively Engaging Staff in the Financial Planning Process
Jul 20, 2021
-
Feb 8, 2021
Strong Financial Health Opens the Door to Collaborations with Other Nonprofits [SUBSCRIBERS-ONLY]
Feb 8, 2021
-
Nov 2, 2020
It is Time to Be Proactive With Your Office Lease Situation
Nov 2, 2020
-
Oct 28, 2020
Q&A #31 – Should a nonprofit scrap and replace a strategic plan adopted prior to the pandemic?
Oct 28, 2020
-
Oct 19, 2020
Planning Considerations Before Launching a Capital Campaign or Building a New Endowment Fund [SUBSCRIBERS-ONLY]
Oct 19, 2020
-
Oct 12, 2020
Planning for the Next Annual Budget Cycle: Where Do You Start?[SUBSCRIBERS-ONLY]
Oct 12, 2020
-
Apr 20, 2020
Prepare a Burn-Rate Analysis and Dashboard
Apr 20, 2020
-
Form 990
-
May 9, 2025
Q&A #174 – Are past due Forms 990-N required to be filed for retroactive reinstatement of tax-exempt status?
May 9, 2025
-
Feb 28, 2025
VIDEO Q&A for Subscribers: February 2025
Feb 28, 2025
-
Dec 29, 2024
VIDEO Q&A for Subscribers: December 2024
Dec 29, 2024
-
Nov 24, 2024
VIDEO Q&A for Subscribers: November 2024 [PREVIEW]
Nov 24, 2024
-
Nov 12, 2024
Q&A #168 – Is a newly formed nonprofit required to file Form 990-N for its first short tax year?
Nov 12, 2024
-
May 7, 2024
VIDEO: Disclosing Your Form 990 Approval Process | 5-Minute Lessons 4 Nonprofits
May 7, 2024
-
Apr 9, 2024
VIDEO PODCAST: Improving your Form 990 Review Process
Apr 9, 2024
-
Jan 16, 2024
Establishing a Form 990 Review and Approval Process
Jan 16, 2024
-
Nov 28, 2023
VIDEO: What is an Unusual Grant? | Nonprofit Glossary
Nov 28, 2023
-
Apr 4, 2023
Q&A #152 – What happens if a 501(c)(3) public charity exceeds the 501(h) lobbying limits?
Apr 4, 2023
-
Mar 7, 2023
Q&A #151 – Who should nonprofits name as their principal officer at the top of the Form 990?
Mar 7, 2023
-
Dec 29, 2022
VIDEO: Describing Your Mission in the Form 990 | 5-Minute Lessons 4 Nonprofits
Dec 29, 2022
-
Nov 30, 2022
Q&A #140 – How do nonprofits report a name change to the IRS?
Nov 30, 2022
-
Nov 16, 2022
Q&A #138 – How do nonprofits report a change of address to the IRS?
Nov 16, 2022
-
Nov 9, 2022
Q&A #137 – Is an amended Form 990 required to correct a minor error or omission?
Nov 9, 2022
-
Oct 26, 2022
Q&A #135 – Must directors who left the Board mid-year be listed in the Form 990?
Oct 26, 2022
-
Sep 7, 2022
Q&A #128 – Does the tax-exemption reinstatement process require organizations to file the Forms 990 they missed?
Sep 7, 2022
-
Jun 13, 2022
Three Steps to Be Better Prepared for Public Disclosure Requests [SUBSCRIBERS-ONLY]
Jun 13, 2022
-
Apr 13, 2022
Q&A #107 – Should a majority of a nonprofit’s Board members be independent?
Apr 13, 2022
-
Feb 22, 2022
Part VI, Section A of the Form 990 Shines a Light on Your Board and Governance Practices
Feb 22, 2022
-
Feb 21, 2022
GUIDE SHEET: Form 990, Page 6, Part VI, Section A - Governing Body and Management [SUBSCRIBERS-ONLY]
Feb 21, 2022
-
Dec 21, 2021
Successful Charity Auctions Start with Careful Planning
Dec 21, 2021
-
Dec 20, 2021
CHECKLIST: Charity Auctions Done Right [SUBSCRIBERS-ONLY]
Dec 20, 2021
-
Dec 8, 2021
Q&A #89 – Are grants from donor advised funds subject to 2% limit when calculating public support on Form 990, Schedule A?
Dec 8, 2021
-
Dec 1, 2021
Q&A #88 – Does theft or fraud need to be reported on the Form 990?
Dec 1, 2021
-
Aug 30, 2021
Reporting the Total Number of Volunteers on the Form 990
Aug 30, 2021
-
Jun 9, 2021
Q&A #63 – Are grants from foreign charities subject to the 2% limit when calculating public support on the Form 990, Schedule A?
Jun 9, 2021
-
May 12, 2021
Q&A #59 – What policies are recommended for a newly formed nonprofit?
May 12, 2021
-
May 5, 2021
Q&A #58 – Are amendments to a nonprofit organization’s Bylaws required to be filed with the government?
May 5, 2021
-
Apr 21, 2021
Q&A #56 – Who should fill out an organization’s annual conflict of interest disclosure statement?
Apr 21, 2021
-
Apr 14, 2021
Q&A #55 – What Board members are considered independent for purposes of reviewing executive compensation?
Apr 14, 2021
-
Apr 7, 2021
Q&A #54 – What comparability data must a small 501(c)(3) organization review when determining executive compensation?
Apr 7, 2021
-
Mar 31, 2021
Q&A #53 – How should a nonprofit provide a copy of its Form 990 to the Board before filing?
Mar 31, 2021
-
Sep 2, 2020
Q&A #23 – Is it better to file a late Form 990 or file an incomplete Form 990 by the deadline?
Sep 2, 2020
-
Aug 31, 2020
The First Page of the Form 990 Is Key to Making a Good First Impression
Aug 31, 2020
-
Jul 28, 2020
What I Look For When Deciding to Donate: An Attorney’s Perspective
Jul 28, 2020
-
Jul 8, 2020
Q&A #15 – Is it a good idea to switch to filing the Form 990-EZ to save costs?
Jul 8, 2020
-
Human Resources and Employment Law
-
Nov 20, 2024
VIDEO PODCAST: Assessing Independent Contractor vs. Employee Status
Nov 20, 2024
-
Oct 8, 2024
VIDEO PODCAST: Drafting Independent Contractor Agreements
Oct 8, 2024
-
Oct 1, 2024
Q&A #167 – Does the Board of Directors have a responsibility to review staff policies?
Oct 1, 2024
-
Dec 5, 2023
Q&A #160 – Are nonprofit organizations subject to the Fair Labor Standards Act (FLSA)?
Dec 5, 2023
-
Sep 5, 2023
What Many Nonprofits Misunderstand About Employee Probationary Periods
Sep 5, 2023
-
Aug 1, 2022
Determining When to Involve the Board in HR Matters [SUBSCRIBERS-ONLY]
Aug 1, 2022
-
May 4, 2022
Q&A #110 – Are small nonprofits required to provide paid interns with health insurance?
May 4, 2022
-
Apr 20, 2022
Q&A #108 – Can interns be paid as independent contractors?
Apr 20, 2022
-
Jun 28, 2021
Returning to the Office is More than Just an HR Challenge
Jun 28, 2021
-
Jun 23, 2021
Q&A #65 – Is it legal to implement a “use it or lose it” annual PTO policy?
Jun 23, 2021
-
Mar 24, 2021
Q&A #52 – Is it better to provide combined PTO or have separate vacation and sick leave policies?
Mar 24, 2021
-
Aug 19, 2020
Q&A #21 – Which state’s laws govern our telecommuting employees?
Aug 19, 2020
-
Aug 17, 2020
EBOOK: Nonprofit Legal Basics Primer [SUBSCRIBERS-ONLY]
Aug 17, 2020
-
Jun 29, 2020
Another Crisis-Driven Pitfall: Vacation Accruals
Jun 29, 2020
-
Apr 6, 2020
Top 10 Legal Action Items for Nonprofits in Light of COVID-19
Apr 6, 2020
-
Investments
-
Mar 26, 2024
TEMPLATE: Current Operating and Intermediate Funds Cash Management Guidelines [SUBSCRIBERS-ONLY]
Mar 26, 2024
-
Nov 7, 2023
Q&A #159 – Should a nonprofit hire an investment advisor?
Nov 7, 2023
-
Mar 21, 2023
How Intermediate Cash Fund Pools Support Long-Term Investment Portfolios [SUBSCRIBERS-ONLY]
Mar 21, 2023
-
Apr 11, 2022
Aligning Investing Purpose to Institutional Mission and Culture [SUBSCRIBERS-ONLY]
Apr 11, 2022
-
Nov 22, 2021
The Importance of Operating and Intermediate Cash Management Target Policies
Nov 22, 2021
-
Jul 19, 2021
Investment Committees Should Be About Stewardship and Not Just Market Performance [SUBSCRIBERS-ONLY]
Jul 19, 2021
-
Lobbying and Political Activities
-
Jul 25, 2023
VIDEO: What is the 501(h) Election? | Nonprofit Glossary
Jul 25, 2023
-
Apr 4, 2023
Q&A #152 – What happens if a 501(c)(3) public charity exceeds the 501(h) lobbying limits?
Apr 4, 2023
-
Dec 7, 2022
Q&A #141 – Does a grant recipient’s lobbying count towards the grantor’s lobbying limits?
Dec 7, 2022
-
Sep 1, 2021
Q&A #75 – Are there advantages to 501(c)(4) status compared to 501(c)(6) status?
Sep 1, 2021
-
Oct 21, 2020
Q&A #30 – Can a 501(c)(3) organization engage in advocacy related to state ballot initiatives?
Oct 21, 2020
-
Oct 14, 2020
Q&A #29 – Can the executive officer of a 501(c)(3) organization express personal opinions about the election without endangering the organization’s tax-exempt status?
Oct 14, 2020
-
Oct 7, 2020
Q&A #28 – Can a 501(c)(3) organization engage in public advocacy related to Supreme Court appointments?
Oct 7, 2020
-
Sep 30, 2020
Q&A #27 – Can a 501(c)(3) organization have a political candidate speak at its virtual conference?
Sep 30, 2020
-
Mergers Acquisitions and Dissolution
-
Apr 3, 2025
Q&A #173 – Can a 501(c)(3) nonprofit organization convert to for-profit status?
Apr 3, 2025
-
Oct 27, 2024
VIDEO Q&A for Subscribers: October 2024
Oct 27, 2024
-
Aug 25, 2024
VIDEO Q&A for Subscribers: August 2024 [SUBSCRIBERS-ONLY]
Aug 25, 2024
-
Jul 30, 2024
Navigating the Nonprofit Dissolution Process
Jul 30, 2024
-
Dec 26, 2023
Seven Key Steps for Managing Nonprofit Corporate Governance Disputes [SUBSCRIBERS-ONLY]
Dec 26, 2023
-
Dec 19, 2022
Drafting Dissolution Language for the Articles of Incorporation
Dec 19, 2022
-
Jul 13, 2022
Q&A #120 – Can a program be transferred from a 501(c)(3) organization to a 501(c)(6) organization?
Jul 13, 2022
-
Jun 22, 2022
Q&A #117 – How does a nonprofit transfer a program to another nonprofit?
Jun 22, 2022
-
Sep 16, 2020
Q&A #25 – What’s the difference between a merger and a transfer of assets?
Sep 16, 2020
-
Sep 14, 2020
A Window of Opportunity for Collaboration Between Nonprofits is Opening
Sep 14, 2020
-
Mission Values and Ethics
-
May 22, 2025
TEMPLATE: Whistleblower Policy [SUBSCRIBERS-ONLY]
May 22, 2025
-
May 26, 2024
Video Q&A for Subscribers: May 2024 [SUBSCRIBERS-ONLY]
May 26, 2024
-
Feb 14, 2023
Q&A #150 – Can a nonprofit change its mission without IRS approval?
Feb 14, 2023
-
Dec 29, 2022
VIDEO: Describing Your Mission in the Form 990 | 5-Minute Lessons 4 Nonprofits
Dec 29, 2022
-
Sep 19, 2022
Drafting Purpose and Mission Language for the Articles of Incorporation
Sep 19, 2022
-
Apr 11, 2022
Aligning Investing Purpose to Institutional Mission and Culture [SUBSCRIBERS-ONLY]
Apr 11, 2022
-
Feb 7, 2022
A Lesson for Nonprofits about Public Perception from the Crisis Text Line Controversy [SUBSCRIBERS-ONLY]
Feb 7, 2022
-
Jan 20, 2021
Q&A #43 – Should a nonprofit conflict of interest policy address non-financial conflicts?
Jan 20, 2021
-
May 11, 2020
Picking Between Mission and Financial Health and Sustainability: Which Comes First?
May 11, 2020
-
Nonprofit Formation / Form 1023 / Form 1024
-
May 9, 2025
Q&A #174 – Are past due Forms 990-N required to be filed for retroactive reinstatement of tax-exempt status?
May 9, 2025
-
Mar 6, 2025
Q&A #172 – Can nonprofits use a virtual office as their registered agent address?
Mar 6, 2025
-
Nov 24, 2024
VIDEO Q&A for Subscribers: November 2024 [PREVIEW]
Nov 24, 2024
-
Nov 12, 2024
Q&A #168 – Is a newly formed nonprofit required to file Form 990-N for its first short tax year?
Nov 12, 2024
-
Aug 25, 2024
VIDEO Q&A for Subscribers: August 2024 [SUBSCRIBERS-ONLY]
Aug 25, 2024
-
May 26, 2024
Video Q&A for Subscribers: May 2024 [SUBSCRIBERS-ONLY]
May 26, 2024
-
Jan 2, 2024
Q&A #161 – Can a foreign nonprofit organization qualify for 501(c)(3) status?
Jan 2, 2024
-
Oct 24, 2023
VIDEO: Getting a Tax ID Number (EIN) for a New Nonprofit | 5-Minute Lessons 4 Nonprofits
Oct 24, 2023
-
Oct 3, 2023
Q&A #158 – What happens if a fraudulent Form 1023-EZ is filed for my organization?
Oct 3, 2023
-
Jul 4, 2023
Q&A #155 – Can a nonprofit convert to 501(c)(3) status from another tax-exempt status?
Jul 4, 2023
-
Jun 13, 2023
VIDEO: Opening a Bank Account for a New Nonprofit | 5-Minute Lessons 4 Nonprofits
Jun 13, 2023
-
May 30, 2023
VIDEO: What is a Registered Agent? | Nonprofit Glossary
May 30, 2023
-
Feb 14, 2023
Q&A #150 – Can a nonprofit change its mission without IRS approval?
Feb 14, 2023
-
Dec 19, 2022
Drafting Dissolution Language for the Articles of Incorporation
Dec 19, 2022
-
Dec 14, 2022
Q&A #142 – Can a home address be used when incorporating a new nonprofit?
Dec 14, 2022
-
Oct 19, 2022
Q&A #134 – Are pending applications for tax-exempt status subject to public disclosure requirements?
Oct 19, 2022
-
Sep 19, 2022
Drafting Purpose and Mission Language for the Articles of Incorporation
Sep 19, 2022
-
Sep 14, 2022
Q&A #129 – Are 501(c)(3) organizations automatically exempt from state corporate income tax?
Sep 14, 2022
-
Sep 7, 2022
Q&A #128 – Does the tax-exemption reinstatement process require organizations to file the Forms 990 they missed?
Sep 7, 2022
-
Aug 24, 2022
Q&A #126 – Are 501(c)(3) organizations automatically exempt from sales and use tax?
Aug 24, 2022
-
Jul 1, 2022
CHECKLIST: Steps to Forming a 501(c)(3) Nonprofit Organization
Jul 1, 2022
-
Jun 30, 2022
The Wrong Way to Add a Charitable Arm to a For-Profit Business
Jun 30, 2022
-
Jun 29, 2022
Q&A #118 – What happens if an organization misses the 27-month deadline to submit the Form 1023?
Jun 29, 2022
-
Apr 4, 2022
Weighing the Benefits of 501(c)(3) Status
Apr 4, 2022
-
Mar 9, 2022
Q&A #102 – Do in-kind contributions of property count toward the $50,000 per year limit for Form 1023-EZ eligibility?
Mar 9, 2022
-
Oct 27, 2021
Q&A #83 – What happens if my organization files Form 1023-EZ and then exceeds $50,000 in revenue?
Oct 27, 2021
-
Oct 20, 2021
Q&A #82 – Should a church file a Form 1023 for recognition of 501(c)(3) status?
Oct 20, 2021
-
Sep 1, 2021
Q&A #75 – Are there advantages to 501(c)(4) status compared to 501(c)(6) status?
Sep 1, 2021
-
May 12, 2021
Q&A #59 – What policies are recommended for a newly formed nonprofit?
May 12, 2021
-
Feb 10, 2021
Q&A #46 – What are the downsides of using the Form 1023-EZ instead of the Form 1023?
Feb 10, 2021
-
Jan 8, 2021
Why and How Should a Nonprofit Form a Subsidiary?
Jan 8, 2021
-
Jan 6, 2021
Q&A #41 – How should new nonprofits acknowledge donations received prior to approval of 501(c)(3) status?
Jan 6, 2021
-
Dec 2, 2020
Q&A #36 – What Board committees are recommended for a newly formed nonprofit?
Dec 2, 2020
-
Nov 4, 2020
Q&A #32 – Should I incorporate my nonprofit in Delaware?
Nov 4, 2020
-
Jul 15, 2020
Q&A #16 – Should I take over a dormant 501(c)(3) rather than form a new organization?
Jul 15, 2020
-
Jun 3, 2020
Q&A #10 – Is now a good time to start a 501(c)(3) subsidiary?
Jun 3, 2020
-
Operating Reserves
-
May 30, 2025
Adding Spending Provisions to an Operating Reserve Policy
May 30, 2025
-
Feb 3, 2025
Operating Reserves as a Key Indicator of Financial Health
Feb 3, 2025
-
Nov 24, 2024
VIDEO Q&A for Subscribers: November 2024 [PREVIEW]
Nov 24, 2024
-
Oct 22, 2024
TEMPLATE: Operating Reserves Status Report Spreadsheet
Oct 22, 2024
-
Aug 25, 2024
VIDEO Q&A for Subscribers: August 2024 [SUBSCRIBERS-ONLY]
Aug 25, 2024
-
Aug 13, 2024
VIDEO PODCAST: Why Nonprofits Should Have Operating Reserves
Aug 13, 2024
-
Jun 18, 2024
Remembering the Long-Term Purpose of Operating Reserves
Jun 18, 2024
-
Jun 11, 2024
VIDEO PODCAST: How and Why to Do Regular Financial Health Assessments for Your Organization
Jun 11, 2024
-
Apr 30, 2024
Integrating Financial Health Assessments into Your Organization’s Planning Process
Apr 30, 2024
-
Nov 7, 2022
How Inflation Affects Planning, Budgets, and Operating Reserves
Nov 7, 2022
-
Sep 5, 2022
The Overlooked Effects of Changing a Fiscal Year-End
Sep 5, 2022
-
Aug 30, 2022
VIDEO: Formatting an Operating Reserve Policy | 5-Minute Lessons 4 Nonprofits
Aug 30, 2022
-
Mar 14, 2022
Time to Take a Fresh Look at Old Board-Designated Funds [SUBSCRIBERS-ONLY]
Mar 14, 2022
-
Nov 30, 2020
Operating Reserve Policies are a Perfect Vehicle for Targeting Your Budget’s Bottom-Line
Nov 30, 2020
-
Apr 16, 2020
Using Operating Reserves During a Crisis: When and How Much?
Apr 16, 2020
-
Mar 21, 2020
Impact of Hyper Change on Financial Health and Continuity
Mar 21, 2020
-
Policies
-
May 22, 2025
TEMPLATE: Whistleblower Policy [SUBSCRIBERS-ONLY]
May 22, 2025
-
Feb 3, 2025
Operating Reserves as a Key Indicator of Financial Health
Feb 3, 2025
-
Oct 1, 2024
Q&A #167 – Does the Board of Directors have a responsibility to review staff policies?
Oct 1, 2024
-
Sep 30, 2024
VIDEO Q&A for Subscribers: September 2024 [SUBSCRIBERS-ONLY]
Sep 30, 2024
-
Sep 24, 2024
TEMPLATE: Code of Ethics [SUBSCRIBERS-ONLY]
Sep 24, 2024
-
Jun 30, 2024
VIDEO Q&A for Subscribers: June 2024 [SUBSCRIBERS-ONLY]
Jun 30, 2024
-
Mar 26, 2024
TEMPLATE: Current Operating and Intermediate Funds Cash Management Guidelines [SUBSCRIBERS-ONLY]
Mar 26, 2024
-
Feb 27, 2024
Why Gift Acceptance Policies are Important and Must Be Periodically Reviewed and Updated
Feb 27, 2024
-
Dec 12, 2023
VIDEO PODCAST: The Downsides of Board “Give or Get” Policies
Dec 12, 2023
-
Oct 17, 2023
The Case Against Board “Give or Get” Policies for a Nonprofit Organization
Oct 17, 2023
-
Jun 6, 2023
Q&A #154 – Are nonprofits required to have a document retention and destruction policy?
Jun 6, 2023
-
May 2, 2023
Q&A #153 – Are nonprofits required to have a whistleblower policy?
May 2, 2023
-
Mar 21, 2023
How Intermediate Cash Fund Pools Support Long-Term Investment Portfolios [SUBSCRIBERS-ONLY]
Mar 21, 2023
-
Aug 17, 2022
Q&A #125 – Are in-kind contributions by Board members considered conflict of interest transactions?
Aug 17, 2022
-
Jun 13, 2022
Three Steps to Be Better Prepared for Public Disclosure Requests [SUBSCRIBERS-ONLY]
Jun 13, 2022
-
Apr 30, 2022
VIDEO: Establishing a Cash Management Target Policy | 5-Minute Lessons 4 Nonprofits
Apr 30, 2022
-
Nov 22, 2021
The Importance of Operating and Intermediate Cash Management Target Policies
Nov 22, 2021
-
Sep 29, 2021
Q&A #79 – Can an expense reimbursement policy allow small purchases to be reimbursed without receipts?
Sep 29, 2021
-
May 12, 2021
Q&A #59 – What policies are recommended for a newly formed nonprofit?
May 12, 2021
-
Apr 28, 2021
Q&A #57 – Should Board policies be included in a nonprofit organization’s employee handbook?
Apr 28, 2021
-
Apr 26, 2021
The Practical Side of Annual Conflict of Interest Disclosure Statements [SUBSCRIBERS-ONLY]
Apr 26, 2021
-
Apr 21, 2021
Q&A #56 – Who should fill out an organization’s annual conflict of interest disclosure statement?
Apr 21, 2021
-
Apr 19, 2021
Always Add Written Management Responses When There Are Audit Findings [SUBSCRIBERS-ONLY]
Apr 19, 2021
-
Apr 12, 2021
Auditor Continuance: An Annual Question, Not an Annual Change [SUBSCRIBERS-ONLY]
Apr 12, 2021
-
Jan 20, 2021
Q&A #43 – Should a nonprofit conflict of interest policy address non-financial conflicts?
Jan 20, 2021
-
Dec 16, 2020
Q&A #38 – Is a nondisclosure agreement better than a confidentiality policy?
Dec 16, 2020
-
Private Foundations
-
Public Support Tests
-
Nov 28, 2023
VIDEO: What is an Unusual Grant? | Nonprofit Glossary
Nov 28, 2023
-
Mar 28, 2023
VIDEO: What is a Supporting Organization? | Nonprofit Glossary
Mar 28, 2023
-
Jan 11, 2023
Q&A #146 – Is IRS approval required to become a supporting organization?
Jan 11, 2023
-
Oct 31, 2022
VIDEO: Understanding the Public Support Test under § 509(a)(2) | 5-Minute Lessons 4 Nonprofits
Oct 31, 2022
-
Jun 30, 2022
VIDEO: Understanding the Public Support Test under § 170(b)(1)(A)(vi) | 5-Minute Lessons 4 Nonprofits
Jun 30, 2022
-
Dec 8, 2021
Q&A #89 – Are grants from donor advised funds subject to 2% limit when calculating public support on Form 990, Schedule A?
Dec 8, 2021
-
Aug 11, 2021
Q&A #72 – What is required to meet the 10% facts and circumstances public support test?
Aug 11, 2021
-
Jul 21, 2021
Q&A #69 – Can a grant from a previous grantor be treated as an unusual grant?
Jul 21, 2021
-
Jun 9, 2021
Q&A #63 – Are grants from foreign charities subject to the 2% limit when calculating public support on the Form 990, Schedule A?
Jun 9, 2021
-
Mar 17, 2021
Q&A #51 – How can a 501(c)(3) organization change its public support test?
Mar 17, 2021
-
Sep 9, 2020
Q&A #24 – When must a newly-classified private foundation start complying with the 5% minimum distribution rule?
Sep 9, 2020
-
Jul 15, 2020
Q&A #16 – Should I take over a dormant 501(c)(3) rather than form a new organization?
Jul 15, 2020
-
Remote Working
-
Restricted Funds
-
Apr 28, 2025
VIDEO Q&A for Subscribers: April 2025
Apr 28, 2025
-
Oct 27, 2024
VIDEO Q&A for Subscribers: October 2024
Oct 27, 2024
-
Jun 15, 2022
Q&A #116 – Do restricted funds need to be kept in a separate bank account?
Jun 15, 2022
-
Mar 14, 2022
Time to Take a Fresh Look at Old Board-Designated Funds [SUBSCRIBERS-ONLY]
Mar 14, 2022
-
Oct 11, 2021
Optimizing the Use of Restricted Funds Through an Annual Inventory and Assessment [SUBSCRIBERS-ONLY]
Oct 11, 2021
-
Jan 18, 2021
Now is the Time to Push for Changes to Non-Full Cost Funding Practices [SUBSCRIBERS-ONLY]
Jan 18, 2021
-
Jan 11, 2021
The Challenges of Accepting Non-Full Cost Funding [SUBSCRIBERS-ONLY]
Jan 11, 2021
-
May 20, 2020
Q&A #8 – Should my organization create a separate bank account for PPP funds?
May 20, 2020
-
May 8, 2020
Options and Tactics for Managing Restricted Funds During a Crisis
May 8, 2020
-
Apr 22, 2020
Q&A #4 – What options does my organization have related to restricted funds for a project that we’ve had to put on hold due to the pandemic?
Apr 22, 2020
-
Apr 6, 2020
Top 10 Legal Action Items for Nonprofits in Light of COVID-19
Apr 6, 2020
-
Risk Management
-
Feb 19, 2025
Building a Contingency Plan for an Unexpected CEO Departure
Feb 19, 2025
-
Jan 15, 2025
VIDEO PODCAST: Managing Nonprofit Governance Disputes
Jan 15, 2025
-
Dec 29, 2024
VIDEO Q&A for Subscribers: December 2024
Dec 29, 2024
-
Oct 30, 2024
Five Ways Nonprofit Board Actions Can Be Challenged Under Law [SUBSCRIBERS-ONLY]
Oct 30, 2024
-
Aug 25, 2024
VIDEO Q&A for Subscribers: August 2024 [SUBSCRIBERS-ONLY]
Aug 25, 2024
-
Feb 27, 2024
Why Gift Acceptance Policies are Important and Must Be Periodically Reviewed and Updated
Feb 27, 2024
-
Dec 26, 2023
Seven Key Steps for Managing Nonprofit Corporate Governance Disputes [SUBSCRIBERS-ONLY]
Dec 26, 2023
-
Jan 9, 2023
The Case for Capitalizing Portable Electronic Devices (PEDs) [SUBSCRIBERS-ONLY]
Jan 9, 2023
-
Dec 13, 2021
Internal Accounting Controls and the Importance of Perception
Dec 13, 2021
-
Dec 6, 2021
If Theft or Fraud Happens, Do Not Make It Worse with Silence
Dec 6, 2021
-
Dec 1, 2021
Q&A #88 – Does theft or fraud need to be reported on the Form 990?
Dec 1, 2021
-
Oct 18, 2021
Capacity Risks are Real and Need Attention [SUBSCRIBERS-ONLY]
Oct 18, 2021
-
Sep 15, 2021
Q&A #77 – Should every contract have indemnification language?
Sep 15, 2021
-
Aug 16, 2021
Nonprofits Should Stress Test Funding on a Regular Basis [SUBSCRIBERS-ONLY]
Aug 16, 2021
-
Jul 26, 2021
Using Insurance Brokers as Trusted Business Advisors [SUBSCRIBERS-ONLY]
Jul 26, 2021
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Dec 21, 2020
When to Prioritize Legal Review of Your Nonprofit’s Contracts [SUBSCRIBERS-ONLY]
Dec 21, 2020
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Oct 5, 2020
You Cannot Let Your Guard Down When It Comes to Cyber Security and Fraud [SUBSCRIBERS-ONLY]
Oct 5, 2020
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Service Providers
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Apr 24, 2025
How to Prepare Your Nonprofit for a Bank Loan or Line of Credit
Apr 24, 2025
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Oct 3, 2023
Q&A #158 – What happens if a fraudulent Form 1023-EZ is filed for my organization?
Oct 3, 2023
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Sep 19, 2023
In the Search for Professional Services, Caring is as Important as Knowledge [SUBSCRIBERS-ONLY]
Sep 19, 2023
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Jul 26, 2021
Using Insurance Brokers as Trusted Business Advisors [SUBSCRIBERS-ONLY]
Jul 26, 2021
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Jun 7, 2021
When Designing an RFP for Audit Services, Think Good First Impressions and Efficiency
Jun 7, 2021
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May 17, 2021
How to Get the Most Out of Audit Firm Interviews [SUBSCRIBERS-ONLY]
May 17, 2021
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May 10, 2021
Using Banking Professionals as Trusted Business Advisors [SUBSCRIBERS-ONLY]
May 10, 2021
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May 3, 2021
Assembling a Team of Trusted Business Advisors [SUBSCRIBERS-ONLY]
May 3, 2021
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State and Federal Filings and Registrations
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Mar 6, 2025
Q&A #172 – Can nonprofits use a virtual office as their registered agent address?
Mar 6, 2025
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Sep 3, 2024
Q&A #166 – Are new nonprofits required to file BOI reports under the Corporate Transparency Act?
Sep 3, 2024
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May 30, 2023
VIDEO: What is a Registered Agent? | Nonprofit Glossary
May 30, 2023
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Feb 1, 2023
Q&A #149 – Can a nonprofit use a DBA or trade name?
Feb 1, 2023
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Dec 14, 2022
Q&A #142 – Can a home address be used when incorporating a new nonprofit?
Dec 14, 2022
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Nov 30, 2022
Q&A #140 – How do nonprofits report a name change to the IRS?
Nov 30, 2022
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Nov 23, 2022
Q&A #139 – Does a nonprofit name change require an amendment to the governing documents?
Nov 23, 2022
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Sep 14, 2022
Q&A #129 – Are 501(c)(3) organizations automatically exempt from state corporate income tax?
Sep 14, 2022
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Aug 31, 2022
Q&A #127 – What happens when an organization’s nonprofit corporation status is revoked?
Aug 31, 2022
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Aug 24, 2022
Q&A #126 – Are 501(c)(3) organizations automatically exempt from sales and use tax?
Aug 24, 2022
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Sep 8, 2021
Q&A #76 – Is Form 990, Schedule B donor information required with my organization’s state charitable solicitation registrations?
Sep 8, 2021
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Aug 17, 2020
EBOOK: Nonprofit Legal Basics Primer [SUBSCRIBERS-ONLY]
Aug 17, 2020
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May 6, 2020
Q&A #6 – Are there legal restrictions on my company’s ability to raise money for charity?
May 6, 2020
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Storytelling and Marketing
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Jan 27, 2025
VIDEO Q&A for Subscribers: January 2025
Jan 27, 2025
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Feb 1, 2023
Q&A #149 – Can a nonprofit use a DBA or trade name?
Feb 1, 2023
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Dec 29, 2022
VIDEO: Describing Your Mission in the Form 990 | 5-Minute Lessons 4 Nonprofits
Dec 29, 2022
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Dec 21, 2022
Q&A #143 – Should a nonprofit include the audited financial statement in its annual report?
Dec 21, 2022
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Nov 30, 2022
Q&A #140 – How do nonprofits report a name change to the IRS?
Nov 30, 2022
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Nov 23, 2022
Q&A #139 – Does a nonprofit name change require an amendment to the governing documents?
Nov 23, 2022
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Feb 7, 2022
A Lesson for Nonprofits about Public Perception from the Crisis Text Line Controversy [SUBSCRIBERS-ONLY]
Feb 7, 2022
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Aug 31, 2020
The First Page of the Form 990 Is Key to Making a Good First Impression
Aug 31, 2020
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Jul 28, 2020
What I Look For When Deciding to Donate: An Attorney’s Perspective
Jul 28, 2020
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Jul 8, 2020
Q&A #15 – Is it a good idea to switch to filing the Form 990-EZ to save costs?
Jul 8, 2020
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Subsidiaries
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Nov 24, 2024
VIDEO Q&A for Subscribers: November 2024 [PREVIEW]
Nov 24, 2024
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Oct 27, 2024
VIDEO Q&A for Subscribers: October 2024
Oct 27, 2024
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May 14, 2024
VIDEO PODCAST: Using a Single-Member LLC as a Nonprofit Subsidiary
May 14, 2024
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Nov 21, 2023
Why and How Nonprofits Use Limited Liability Companies (LLCs)
Nov 21, 2023
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Mar 28, 2023
VIDEO: What is a Supporting Organization? | Nonprofit Glossary
Mar 28, 2023
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Jan 11, 2023
Q&A #146 – Is IRS approval required to become a supporting organization?
Jan 11, 2023
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Jul 27, 2022
Q&A #122 – Why would a nonprofit, tax-exempt organization form a single-member LLC?
Jul 27, 2022
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Jun 30, 2022
The Wrong Way to Add a Charitable Arm to a For-Profit Business
Jun 30, 2022
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Feb 7, 2022
A Lesson for Nonprofits about Public Perception from the Crisis Text Line Controversy [SUBSCRIBERS-ONLY]
Feb 7, 2022
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Jan 19, 2022
Q&A #95 – Can nonprofit parent and subsidiary organizations have identical Boards?
Jan 19, 2022
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Jan 8, 2021
Why and How Should a Nonprofit Form a Subsidiary?
Jan 8, 2021
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Jun 3, 2020
Q&A #10 – Is now a good time to start a 501(c)(3) subsidiary?
Jun 3, 2020
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Suggested Reading and Resources
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Tax Compliance
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May 9, 2025
Q&A #174 – Are past due Forms 990-N required to be filed for retroactive reinstatement of tax-exempt status?
May 9, 2025
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Apr 28, 2025
VIDEO Q&A for Subscribers: April 2025
Apr 28, 2025
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Jan 29, 2025
Q&A #171 – Can nonprofits rely on Form W-9 information when sending the Form 1099?
Jan 29, 2025
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Jan 8, 2025
Q&A #170 – Must nonprofits issue a Form 1099 for a contractor based in a foreign country?
Jan 8, 2025
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Dec 4, 2024
Q&A #169 – Must a Form 1099 be issued for a scholarship payment?
Dec 4, 2024
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Nov 20, 2024
VIDEO PODCAST: Assessing Independent Contractor vs. Employee Status
Nov 20, 2024
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Jan 9, 2024
VIDEO PODCAST: Common Form 1099 Questions from Nonprofits
Jan 9, 2024
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Jan 18, 2023
Q&A #147 – Must a Form 1099 be issued for expense reimbursements paid to Board members and volunteers?
Jan 18, 2023
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Nov 16, 2022
Q&A #138 – How do nonprofits report a change of address to the IRS?
Nov 16, 2022
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Oct 19, 2022
Q&A #134 – Are pending applications for tax-exempt status subject to public disclosure requirements?
Oct 19, 2022
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Sep 14, 2022
Q&A #129 – Are 501(c)(3) organizations automatically exempt from state corporate income tax?
Sep 14, 2022
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Sep 7, 2022
Q&A #128 – Does the tax-exemption reinstatement process require organizations to file the Forms 990 they missed?
Sep 7, 2022
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Aug 24, 2022
Q&A #126 – Are 501(c)(3) organizations automatically exempt from sales and use tax?
Aug 24, 2022
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Jun 30, 2022
The Wrong Way to Add a Charitable Arm to a For-Profit Business
Jun 30, 2022
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Jun 13, 2022
Three Steps to Be Better Prepared for Public Disclosure Requests [SUBSCRIBERS-ONLY]
Jun 13, 2022
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May 11, 2022
Q&A #111 – How should nonprofits fill out the Form W-9?
May 11, 2022
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Apr 20, 2022
Q&A #108 – Can interns be paid as independent contractors?
Apr 20, 2022
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Jan 26, 2022
Q&A #96 – Must a Form 1099 be issued for a grant made to a nonprofit organization?
Jan 26, 2022
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Dec 21, 2021
Successful Charity Auctions Start with Careful Planning
Dec 21, 2021
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Dec 20, 2021
CHECKLIST: Charity Auctions Done Right [SUBSCRIBERS-ONLY]
Dec 20, 2021
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Oct 13, 2021
Q&A #81 – Must a Form 1099 be issued for a need-based grant made to an individual?
Oct 13, 2021
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Aug 17, 2020
EBOOK: Nonprofit Legal Basics Primer [SUBSCRIBERS-ONLY]
Aug 17, 2020
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Unrelated Business Income Tax (UBIT)
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Aug 20, 2024
The Fundamentals of the Unrelated Business Income Tax (UBIT)
Aug 20, 2024
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Jan 4, 2023
Q&A #145 – Does an annual fundraising event trigger unrelated business income tax (UBIT)?
Jan 4, 2023
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Aug 10, 2022
Q&A #124 – Can the volunteer exception to the unrelated business income tax (UBIT) apply if the business is partially run by paid staff?
Aug 10, 2022
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Aug 3, 2022
Q&A #123 – Are merchandise sales considered a related activity for unrelated business income tax (UBIT) purposes?
Aug 3, 2022
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Jul 14, 2021
Q&A #68 – What does it mean for a business activity to be “unrelated” for UBIT purposes?
Jul 14, 2021
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Jul 7, 2021
Q&A #67 – When does sponsorship cross the line into advertising?
Jul 7, 2021
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Volunteers