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  • 501(c)(3)
    • Apr 3, 2025 Q&A #173 – Can a 501(c)(3) nonprofit organization convert to for-profit status? Apr 3, 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
    • Sep 30, 2024 VIDEO Q&A for Subscribers: September 2024 [SUBSCRIBERS-ONLY] Sep 30, 2024
    • Jan 2, 2024 Q&A #161 – Can a foreign nonprofit organization qualify for 501(c)(3) status? Jan 2, 2024
    • Oct 3, 2023 Q&A #158 – What happens if a fraudulent Form 1023-EZ is filed for my organization? Oct 3, 2023
    • Aug 1, 2023 Q&A #156 – Who is considered a family member under nonprofit conflict of interest rules? Aug 1, 2023
    • Jul 25, 2023 VIDEO: What is the 501(h) Election? | Nonprofit Glossary Jul 25, 2023
    • Jul 4, 2023 Q&A #155 – Can a nonprofit convert to 501(c)(3) status from another tax-exempt status? Jul 4, 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 28, 2023 VIDEO: What is a Supporting Organization? | Nonprofit Glossary Mar 28, 2023
    • Feb 14, 2023 Q&A #150 – Can a nonprofit change its mission without IRS approval? Feb 14, 2023
    • Jan 11, 2023 Q&A #146 – Is IRS approval required to become a supporting organization? Jan 11, 2023
    • Dec 7, 2022 Q&A #141 – Does a grant recipient’s lobbying count towards the grantor’s lobbying limits? Dec 7, 2022
    • Oct 31, 2022 VIDEO: Understanding the Public Support Test under § 509(a)(2) | 5-Minute Lessons 4 Nonprofits Oct 31, 2022
    • Sep 14, 2022 Q&A #129 – Are 501(c)(3) organizations automatically exempt from state corporate income tax? Sep 14, 2022
    • Aug 24, 2022 Q&A #126 – Are 501(c)(3) organizations automatically exempt from sales and use tax? Aug 24, 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
    • Jul 1, 2022 CHECKLIST: Steps to Forming a 501(c)(3) Nonprofit Organization Jul 1, 2022
    • Jun 30, 2022 VIDEO: Understanding the Public Support Test under § 170(b)(1)(A)(vi) | 5-Minute Lessons 4 Nonprofits Jun 30, 2022
    • Apr 4, 2022 Weighing the Benefits of 501(c)(3) Status Apr 4, 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
    • Nov 3, 2021 Q&A #84 – Can a charitable assistance program be limited to people in a single neighborhood? Nov 3, 2021
    • 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
    • Oct 13, 2021 Q&A #81 – Must a Form 1099 be issued for a need-based grant made to an individual? Oct 13, 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
    • 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 17, 2021 Q&A #51 – How can a 501(c)(3) organization change its public support test? Mar 17, 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
    • 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
    • Aug 17, 2020 EBOOK: Nonprofit Legal Basics Primer [SUBSCRIBERS-ONLY] Aug 17, 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
    • Jul 15, 2020 Q&A #16 – Should I take over a dormant 501(c)(3) rather than form a new organization? Jul 15, 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
    • Apr 1, 2020 Q&A #1 – Can my nonprofit raise money to help people affected by COVID-19? Apr 1, 2020
  • 501(c)(6)
    • Sep 1, 2021 Q&A #75 – Are there advantages to 501(c)(4) status compared to 501(c)(6) status? Sep 1, 2021
    • Jun 10, 2020 Q&A #11 – Can my 501(c)(6) organization get in trouble for receiving a PPP loan? Jun 10, 2020
    • May 13, 2020 Q&A #7 – Can my 501(c)(6) organization provide funds to help struggling businesses? May 13, 2020
  • Accounting and Finance Basics
    • Jul 28, 2024 VIDEO Q&A for Subscribers: July 2024 [SUBSCRIBERS-ONLY] Jul 28, 2024
    • 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
    • Jul 9, 2024 VIDEO PODCAST: Bylaws Tips for Nonprofits Jul 9, 2024
    • 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
    • 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
    • Nov 2, 2022 Q&A #136 – Is good cause required to remove a nonprofit Board member? Nov 2, 2022
    • Sep 28, 2022 Q&A #131 – Do nonprofit committees need to be listed in the Bylaws? Sep 28, 2022
    • Sep 19, 2022 Drafting Purpose and Mission Language for the Articles of Incorporation Sep 19, 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
    • May 18, 2022 Q&A #112 – Can a chairperson unilaterally suspend a nonprofit organization’s Bylaws? May 18, 2022
    • 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
    • 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
    • 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
    • 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
    • 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
    • Jan 12, 2022 Q&A #94 – How is a tax gross up calculated? Jan 12, 2022
    • 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
  • 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
    • Mar 7, 2022 Can a Sketch Work Better Than a Financial Forecast? [SUBSCRIBERS-ONLY] Mar 7, 2022
    • 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
    • Nov 17, 2021 Q&A #86 – Is a private foundation always required to obtain an equivalency determination opinion letter before making a grant to a foreign charity? Nov 17, 2021
    • Sep 22, 2021 Q&A #78 – What’s the difference between a private operating foundation and a private non-operating foundation? Sep 22, 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
  • 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
    • Aug 19, 2020 Q&A #21 – Which state’s laws govern our telecommuting employees? Aug 19, 2020
    • Apr 6, 2020 Top 10 Legal Action Items for Nonprofits in Light of COVID-19 Apr 6, 2020
  • 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
    • Dec 21, 2020 When to Prioritize Legal Review of Your Nonprofit’s Contracts [SUBSCRIBERS-ONLY] Dec 21, 2020
    • Oct 5, 2020 You Cannot Let Your Guard Down When It Comes to Cyber Security and Fraud [SUBSCRIBERS-ONLY] Oct 5, 2020
  • Service Providers
    • Apr 24, 2025 How to Prepare Your Nonprofit for a Bank Loan or Line of Credit Apr 24, 2025
    • Oct 3, 2023 Q&A #158 – What happens if a fraudulent Form 1023-EZ is filed for my organization? Oct 3, 2023
    • Sep 19, 2023 In the Search for Professional Services, Caring is as Important as Knowledge [SUBSCRIBERS-ONLY] Sep 19, 2023
    • Jul 26, 2021 Using Insurance Brokers as Trusted Business Advisors [SUBSCRIBERS-ONLY] Jul 26, 2021
    • 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
    • May 10, 2021 Using Banking Professionals as Trusted Business Advisors [SUBSCRIBERS-ONLY] May 10, 2021
    • May 3, 2021 Assembling a Team of Trusted Business Advisors [SUBSCRIBERS-ONLY] May 3, 2021
  • State and Federal Filings and Registrations
    • Mar 6, 2025 Q&A #172 – Can nonprofits use a virtual office as their registered agent address? Mar 6, 2025
    • Sep 3, 2024 Q&A #166 – Are new nonprofits required to file BOI reports under the Corporate Transparency Act? Sep 3, 2024
    • May 30, 2023 VIDEO: What is a Registered Agent? | Nonprofit Glossary May 30, 2023
    • Feb 1, 2023 Q&A #149 – Can a nonprofit use a DBA or trade name? Feb 1, 2023
    • Dec 14, 2022 Q&A #142 – Can a home address be used when incorporating a new nonprofit? Dec 14, 2022
    • 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
    • Sep 14, 2022 Q&A #129 – Are 501(c)(3) organizations automatically exempt from state corporate income tax? Sep 14, 2022
    • Aug 31, 2022 Q&A #127 – What happens when an organization’s nonprofit corporation status is revoked? Aug 31, 2022
    • Aug 24, 2022 Q&A #126 – Are 501(c)(3) organizations automatically exempt from sales and use tax? Aug 24, 2022
    • 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
    • Aug 17, 2020 EBOOK: Nonprofit Legal Basics Primer [SUBSCRIBERS-ONLY] Aug 17, 2020
    • May 6, 2020 Q&A #6 – Are there legal restrictions on my company’s ability to raise money for charity? May 6, 2020
  • Storytelling and Marketing
    • Jan 27, 2025 VIDEO Q&A for Subscribers: January 2025 Jan 27, 2025
    • Feb 1, 2023 Q&A #149 – Can a nonprofit use a DBA or trade name? Feb 1, 2023
    • Dec 29, 2022 VIDEO: Describing Your Mission in the Form 990 | 5-Minute Lessons 4 Nonprofits Dec 29, 2022
    • Dec 21, 2022 Q&A #143 – Should a nonprofit include the audited financial statement in its annual report?  Dec 21, 2022
    • 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
    • Feb 7, 2022 A Lesson for Nonprofits about Public Perception from the Crisis Text Line Controversy [SUBSCRIBERS-ONLY] Feb 7, 2022
    • 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
  • Subsidiaries
    • Nov 24, 2024 VIDEO Q&A for Subscribers: November 2024 [PREVIEW] Nov 24, 2024
    • Oct 27, 2024 VIDEO Q&A for Subscribers: October 2024 Oct 27, 2024
    • May 14, 2024 VIDEO PODCAST: Using a Single-Member LLC as a Nonprofit Subsidiary May 14, 2024
    • Nov 21, 2023 Why and How Nonprofits Use Limited Liability Companies (LLCs) Nov 21, 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
    • Jul 27, 2022 Q&A #122 – Why would a nonprofit, tax-exempt organization form a single-member LLC? Jul 27, 2022
    • Jun 30, 2022 The Wrong Way to Add a Charitable Arm to a For-Profit Business Jun 30, 2022
    • Feb 7, 2022 A Lesson for Nonprofits about Public Perception from the Crisis Text Line Controversy [SUBSCRIBERS-ONLY] Feb 7, 2022
    • Jan 19, 2022 Q&A #95 – Can nonprofit parent and subsidiary organizations have identical Boards? Jan 19, 2022
    • Jan 8, 2021 Why and How Should a Nonprofit Form a Subsidiary? Jan 8, 2021
    • Jun 3, 2020 Q&A #10 – Is now a good time to start a 501(c)(3) subsidiary? Jun 3, 2020
  • Suggested Reading and Resources
    • Nov 1, 2021 Conferences Provide Unique Professional Developmental Opportunities [SUBSCRIBERS-ONLY] Nov 1, 2021
  • Tax Compliance
    • 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
    • Apr 28, 2025 VIDEO Q&A for Subscribers: April 2025 Apr 28, 2025
    • Jan 29, 2025 Q&A #171 – Can nonprofits rely on Form W-9 information when sending the Form 1099? Jan 29, 2025
    • Jan 8, 2025 Q&A #170 – Must nonprofits issue a Form 1099 for a contractor based in a foreign country? Jan 8, 2025
    • Dec 4, 2024 Q&A #169 – Must a Form 1099 be issued for a scholarship payment? Dec 4, 2024
    • Nov 20, 2024 VIDEO PODCAST: Assessing Independent Contractor vs. Employee Status Nov 20, 2024
    • Jan 9, 2024 VIDEO PODCAST: Common Form 1099 Questions from Nonprofits Jan 9, 2024
    • Jan 18, 2023 Q&A #147 – Must a Form 1099 be issued for expense reimbursements paid to Board members and volunteers? Jan 18, 2023
    • Nov 16, 2022 Q&A #138 – How do nonprofits report a change of address to the IRS? Nov 16, 2022
    • Oct 19, 2022 Q&A #134 – Are pending applications for tax-exempt status subject to public disclosure requirements? Oct 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
    • Jun 30, 2022 The Wrong Way to Add a Charitable Arm to a For-Profit Business Jun 30, 2022
    • Jun 13, 2022 Three Steps to Be Better Prepared for Public Disclosure Requests [SUBSCRIBERS-ONLY] Jun 13, 2022
    • May 11, 2022 Q&A #111 – How should nonprofits fill out the Form W-9? May 11, 2022
    • Apr 20, 2022 Q&A #108 – Can interns be paid as independent contractors? Apr 20, 2022
    • Jan 26, 2022 Q&A #96 – Must a Form 1099 be issued for a grant made to a nonprofit organization? Jan 26, 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
    • Oct 13, 2021 Q&A #81 – Must a Form 1099 be issued for a need-based grant made to an individual? Oct 13, 2021
    • Aug 17, 2020 EBOOK: Nonprofit Legal Basics Primer [SUBSCRIBERS-ONLY] Aug 17, 2020
  • Unrelated Business Income Tax (UBIT)
    • Aug 20, 2024 The Fundamentals of the Unrelated Business Income Tax (UBIT) Aug 20, 2024
    • Jan 4, 2023 Q&A #145 – Does an annual fundraising event trigger unrelated business income tax (UBIT)? Jan 4, 2023
    • 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
    • Aug 3, 2022 Q&A #123 – Are merchandise sales considered a related activity for unrelated business income tax (UBIT) purposes? Aug 3, 2022
    • Jul 14, 2021 Q&A #68 – What does it mean for a business activity to be “unrelated” for UBIT purposes? Jul 14, 2021
    • Jul 7, 2021 Q&A #67 – When does sponsorship cross the line into advertising? Jul 7, 2021
  • Volunteers
    • Apr 18, 2025 TEMPLATE: Volunteer Services Agreement [SUBSCRIBERS-ONLY] Apr 18, 2025
    • Jul 28, 2024 VIDEO Q&A for Subscribers: July 2024 [SUBSCRIBERS-ONLY] Jul 28, 2024

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