Nonprofit Resource Library

The following nonprofit resource library contains over six hundred articles on various topics of interest.

Board Composition and Structure

Recruiting and Retaining Good Board Members

Unlocking Innovation in Board Development

Roles and Responsibilities of the Nonprofit Board

The Board’s Role in Risk Management

Nonprofit Finance vs Audit Committees

The Executive Director and Board Relationships

How to Recruit the Right Employee

Hiring Your First Employee

Conducting Background and Reference Checks

Ethical Conduct

Reduce Risk During Layoffs

Conducting Exit Interviews

Conducting Performance Evaluations

Conducting Executive Director Performance Evaluations

Rewards and Recognition

Compensation and Benefits Best Practices

Executive Compensation Best Practices

Supervisory Relations in Times of Change

Budgeting Basics

Investment Strategies

Managing Risk and Budget Forecasting

Strategies for Reducing Operating Costs

Protecting Assets and Sound Internal Controls

Sales and Use Tax

Unrelated Business Income Tax (UBIT)

Nonprofits May Qualify for Small Employer Health Care Tax Credit

Audit Threshold Increases to $750,000

Nonprofit Property Tax Exemption Toolkit

Basic Graphic Design Tips

Graphic Design Glossary

Protecting Your Organization’s Intellectual Property

Tips on Working with the Media

Developing Your Media List

Pitching Your Story to the Media

Developing an Effective Website

Beginners Guide to Website Analytics

Beginners Guide to Email Marketing

Email Marketing Service Providers for Nonprofits

Managing Cyber Risk Online Communications

Twitter for Nonprofits

Facebook for Nonprofits

YouTube for Nonprofits

Building a Sustainable Fundraising Mix

Pretending To Care

These Times, They Are A-Changing!

Organizational Transformation

Henny-penny and the Economy

Nonprofit Training Webinars

Positioning Yourself For Success!

Social Networking for Nonprofits: Panacea or Hype?

Free Software Isn’t Free!

Using Social Networking Technologies in Your Nonprofit Organization

Simple Solutions for Complicated Times

How and When You Communicate Reflects on Your Role as a Professional

Your Mission, Not Dollars, Should Drive Your Programs

Cultivation and Stewardship Are a Must!

Picking the Apples: Making the Ask

Board Recruitment: Whose job is it anyway?

Planning a Special Event? Here is how…Part 1

Planning a Special Event? Here is how…Part 2

The Lessons of the Yellow Brick Road

Should we conduct an Annual Campaign? The Answer is YES, YES and YES!!!

Nine Phases of a Successful Annual Campaign

Board Member Performance Reviews

Scattershooting

Keeping Your Board Engaged (Easier Said Than Done)

How to Increase Donations by 39%

10 Tips for Keeping Your Board Fired Up and in Action for the Cause

How I Broke Through My #1 Problem with My Board

New Year’s Resolutions for Board Members

Top 10 Year-end Fundraising Strategies to Put You Over Goal on December 31

No-Ask Fundraising: Six High-Impact Jobs for Board Members

Four Steps to Take Board Members from Fear of Fundraising to Enthusiasm

The Fired-Up Board: Preparing Your Board Members for Fundraising

The Myths and Realities of Board Members and Fundraising

Five Fundraising Mistakes We Make With Our Board

Successful Fundraising in Tough Times

20 EASY Ways Board Members Can Cultivate Donors

10 Easy Ways Board Members Can Raise Money

Advice Visits: Searching for Hidden Gold

Gail Perry’s Golden Rules of Fundraising

How a Feasibility Campaign Planning Study can Catapult Your Campaign Forward

Ten Basic Responsibilities of Nonprofit Boards

Board Chairs: Fire-Up Your Board with a Call to Action!

How to Maintain your Nonprofit Board’s Momentum and Motivation

The Number One Way to Get Your Board Members to Follow Through

Powerful Morale-Boosting Exercise for your Board

Boards Gone Wild!

Ways to Liven Up Your Board Meetings – and Your Board

Try a “Zero-Based Committee Structure”

Going for Consensus, Not Robert’s Rules

What Exactly IS the Board’s Job?

Legal Responsibilities of Nonprofit Boards

New Year’s Resolutions for Board Members

How to Create a Hard-Hitting Hands-On Planning Session With Your Board

Treat Board Members as Real People With Real Concerns

How much money can a nonprofit have or carry over from year to year?

Charitable Solicitation – State Requirements

Elimination of the Advance Ruling Process

Private Foundations Guide To Grant Making

What is a Grant?

Annual Electronic Filing Requirement for Small Exempt Organizations

How Do I Form A Nonprofit?

IRS Form 990 For Tax Exempt Organizations

Political Campaigns and Charities – What Are The Rules?

Public Charities versus Private Foundations – What is the difference?

Exempt Organization Appeal Procedures

A Non-Profit Requirement – Employer Identification Number (EIN)

Employment Taxes for Exempt Organizations

The Value of Money

Charity Auctions and Charitable Deductions

Unrelated Business Income Tax Return

When are charitable receipts required?

Donor Advised Funds

Oh My, The IRS Is Auditing Our Non Profit!

Non-Profit Exemption Requirements

Nonprofit Employment Taxes Toolkit

Can Nonprofits Opt Out Of State Unemployment Taxes?

IRS Investigates Community Foundations

How do I file a complaint against a non-profit?

Receiving Charitable Deduction For Giving A Conservation Easement

When Are Charitable Contributions Deductable?

How can nonprofits dispose of donated items?

Donated Property

Nonprofit Do’s and Don’ts of Operating a Retail Establishment

How Nonprofits Attract Donors

Nonprofit Capacity Building / Organizational Development

Short Cuts… Everyone Wants One In Fundraising!

Nonprofits Need To Understand Their Donor

Where Is My Receipt?

Nonprofit Donor Loyalty

Giving Back To Your Donors

The Adventures of a Nonprofit Consultant

Homeless Shelters, Street Ministries and Safe Houses Resources

Nonprofit Hand Grenades or Horse Shoes

The Three Little Gifts

Refunding a Donation

We Have Past Due Pledges! Now What?

Pennies From Heaven – True Fundraising Story

Understanding The Giving Potential Of Your Community

Planned Giving

Pretending To Care

What Every Board Member Should Know

Steps To Fundraising Success

The Truth About Nonprofits and Multi-Level Marketing Programs

Development Director Faux Pas

Asking for a Contribution the Right Way!

What Does Your Nonprofit Deserve?

Sending A Donation Receipt Via Email

Cause Marketing: Good – Bad – Indifferent

Is “Honoring” Someone Really An Honor?

A Donor Friendly Nonprofit

Director of Appreciation Versus Director of Development

Asking for A Contribution

When a Donor Say’s “No Publicity” What Does This Mean?

Would You Do What You Do, If You Were Not Paid?

Leaving A Legacy

For-Profit World, I Dare You To Take The Nonprofit Challenge

The Ethics Of Hiring A Professional Fundraiser Or Grant Writer

Preparing For A Capital Campaign

Fired Up Fundraising

Hard Issues Facing Nonprofits

Your Nonprofit Guide To Acquiring And Retaining Donors

A Learning Moment For Nonprofits

Understanding Nonprofit Employee Stress

Gates, Buffet and Feeney! Wait, who is Feeney?

Donors Need A REAL Reason To Care

How well do you know your donor?

Volunteers – Do You Love Them or Leave Them!

Are you giving donors the respect they deserve?

Understand Your Donors And Thank Them Properly

Showing Donor Appreciation

The Gift of Self

Understanding the Nonprofit Arena in a Nutshell

Giving Permission To Believe

The Paid Volunteer Oxymoron

Manage By Crisis, Or Not!

Customer Service And Your Nonprofit

How Some Try to Justify a Fundraising Approach

The Donor Merry-Go-Round

The Nonprofit Of The Future – A $100 Challenge

Finding The Right Advice

Giving Circles – Group Philanthropy

Nonprofits Literally Searching For Money

Nonprofit Leadership For The Future

Nonprofit Governance – Are You Accountable?

Nonprofit “Fact Check”

Fatal Flaws Committed By Nonprofits

Starting A Nonprofit

How “BOLD” Are Your Donors?

Understanding The Mind Of Your Donors

Nonprofit Results Oriented Work

How to Treat Your Donors

Better to Give than Receive

Donor Retention and Recognition

Nonprofit Sins

Nonprofit Bottom Fishing

The Nonprofit Arena 2010 Outlook

Money or Happiness? The answer might surprise you!

Understanding IRS CP120 Notice

Preserving your Tax-Exempt Status

Processing Your Exemption Application

What does inure or incurment mean?

Exempt Organizations User Fees

How Do You Connect With Your Donor?

Nonprofit Donor Burnout

What is the difference between nonprofit, tax exempt, and charitable?

When is an organization’s tax-exempt status effective?

What is the difference between section 501(c)(3) and section 170?

What activities can jeopardize tax-exempt status?

Can I get a list of donors to an organization?

Can Nonprofits Lobby?

Can Nonprofits Be Involved In Political Campaign Activity?

The Story of Generous Joe

Nonprofit Survival Tips

What is the difference between a public charity and a private foundation?

Why would an organization file Form 1023, Application for Recognition of Exemption, when it is not required to do so?

What can I do to help ensure that my organization does not unexpectedly lose its public charity classification?

When is Form 990, Return of Organization Exempt from Income Tax, due?

Do I really have to show my return to anyone who asks?

Who must file an annual information return?

Can returns of tax-exempt organizations be e-filed?

From Prospect to Donor

Can I take a deduction for a charitable contribution I make to any tax-exempt organization?

Are contributions to an organization that has not received an exemption determination letter deductible?

How can I determine if a particular organization is tax-exempt and eligible to receive tax-deductible contributions?

How can I obtain a copy of an organization’s annual return or exemption application?

What should I do if a section 501(c) organization will not let me see its Form 990 or 990-T returns or exemption application materials?

How do I report an organization that is violating its tax-exempt status?

Understanding Donors and Their Money

Are you planting seeds or weeds?

Bill’s Dilemma

Wanting To Be Heard!

Planned Giving

Nonprofit Vocation or Occupation?

Service After The Sale

A Unique Fundraising Idea

“Employers” Need To Apply

Frequently Asked Questions About Applying for Tax Exemption

What is the difference between non-profit and tax-exempt status?

How does an organization become tax-exempt?

Do I need a tax-exempt number for my organization?

How do I get an Employer Identification Number (EIN) for my organization?

How do I obtain an application for tax-exempt status?

Exempt Organizations User Fees

How long does it take to process an application for exemption?

How can my application for tax-exempt status be expedited?

Is an exemption application subject to public disclosure?

What if purposes or programs change after an application is submitted?

Must an organization whose corporate charter is reinstated after being administratively revoked or suspended by the state submit a new exemption application?

Does a government entity need to apply for exemption?

Where can I get more information about how an organization can apply for exemption from federal income tax?

What are my filing responsibilities once I receive/apply for my tax-exempt status?

Are there any exceptions to the requirement to file Form 990?

Are small tax-exempt organizations required to file an annual return?

What happens if I fail to file an annual return or annual electronic notice?

Will my organization’s exempt status be revoked if I filed a request to extend the due date for filing my annual information return?

Do individual members of a group exemption ruling have to file separate Form 990 returns?

What happens if my Form 990 is filed late?

What happens if my Form 990 is incomplete?

Can penalties for filing Form 990 late be abated?

Where do I file my annual return?

Is personal identifying information provided on an exempt organization return subject to public disclosure?

Annual Form Filing Requirements for Section 527 Organizations

Helping Nonprofits (NGOs) Overseas

Understanding Nonprofits in the United States

Creating A Donor For Life and Beyond!

Top Ten Employment Law Mistakes by Stacia W. Abner

Eight Tips for Deducting Charitable Contributions

Nonprofit Protocol

Selecting The Best Mailing List

Finding Paradise

Cultural Competence – Political Correctness

How One Donor Spends $50,000 Annually With Planned Gifts Of Over $1 Million

Be Cautious! Don’t Prostitute Your Good Nonprofit Name

Sustainable Fundraising

Growing your Donor!

Abusive Tax Avoidance Transactions

Action Organization

Advance Approval Of Grant-Making Procedures

Elimination of the Advance Ruling Process

Advisory Committee on Tax Exempt and Government Entities (ACT)

Agricultural or Horticultural Organization – 501(c)(5)

Annual Electronic Filing Requirement of Small Exempt Organizations

(ePostcard) see e-Postcard

Appeals Office Consideration

Publication 892, Exempt Organizations Appeal Procedures

for Unagreed Issues

Fast Track Settlement of Examinations Issues

Appeals to Courts

Application Process

Applying for Tax-Exemption: An Overview

Expediting Application Processing

Form 1023, Application for Recognition of Exempt

Under Section 501(c)(3) of the Internal Revenue Code

Form 1023 Instructions

Form 1024, Application for Exemption Under Section 501(a)

Form 1024 Instructions

Mailing Address for Applications for Exemption

Publication 557, Tax Exempt Status for Your Organization

Publication 4220, Applying for 501(c)(3) Tax-Exempt Status

Tax Law Compliance Before Exempt Status is Recognized

Where is My Application?

Auctions

Audits of Exempt Organizations

Business Leagues – 501(c)(6)

Lifecycle of a Business League

Changes in Operations or Structure

Charitable Class

Donation Receipts For Charitable Contributions – Written Acknowledgments

Can I Deduct My Charitable Contributions?

Publication 526, Charitable Contributions

Publication 1771, Charitable Organizations:

Substantiation and Disclosure Requirements

Quid-Pro-Quo Contributions

Substantiating Charitable Contributions

Written Record of Contribution

Charitable Organizations

Charitable Solicitation – State Requirements

Churches and Religious Organizations

Publication 1828, Tax Guide For Churches and Religious Organizations

Church Audit Process

Church Examinations – Proposed Regulations

Charter Schools

Closing Agreements

Complaint (Referral) Process for Exempt Organizations

Compliance Checks

Publication 4386, Compliance Checks Examination, Audit or Compliance Check

Publication 4221-NC, Compliance Guide for Tax-Exempt Organizations

(other than 501(c)(3) Public Charities and Private Foundations)

Pub. 4221-PC, Compliance Guide for 501(c)(3) Public Charities

Pub. 4221-PF, Compliance Guide for 501(c)(3) Private Foundations

Conservation Easements

Contact us (IRS Tax Exempt and Government Entities Division)

Contributors

Credit Counseling Organizations Under Federal Tax Law

Declaratory Judgments

Deductibility of Contributions

Disaster Relief

Publication 3833, Disaster Relief, Providing Assistance

Through Charitable Organizations

Disclosure Requirements Module of Stay Exempt Workshop

Disclosure Requirements

Disqualified Persons

Disqualified Persons for Purposes of Foundation Excise Taxes

Donor Advised Funds

Down Payment Assistance

e-File for Charities and Nonprofits

EINs (Employer Identification Numbers

Electronic Health Records Software Directive

FAQs About the Electronic Health Records Software Directive

Electronic Reading Room

Employment Tax for Exempt Organizations

Employment Issues Module of StayExempt Workshop

Exempt Employer’s Toolkit – (Forms & Publications)

Publication 15, (Circular E) Employer’s Tax Guide

Publication 15-A, Employers Supplementary Tax Guide

Publication 1779, Independent Contractor or Employee Brochure

EO Forms and Publications (EOTax Kit)

EO Tax Law Training Articles

EO Update (e-Newsletter)

e-Postcard: Form 990-N

e-Postcard filing system

Final Regulations: T.D. 9454: Notification Requirement for Tax-Exempt Entities Not Currently Required to File (“e-Postcard regs)

Examinations and Compliance Checks

Examinations of Churches

Executive Compensation Compliance Initiative

Executive Compensation Reporting on Form 990

Exemption Requirements (501(c)(3))

Excess Benefit Transactions

Excise Taxes on Private Foundations

Filing Requirements for Exempt Organizations

Annual Exempt Organization Return: Who Must File?

Foreign Activities Reporting on Form 990 (Schedule F)

Fraternal Organizations

Ten Tips for Deducting Charitable Contributions

Frequently Asked Questions About Exempt Organizations

Forms and Instructions for Exempt Organizations

Form 990 – Forms, Schedules and Instructions

Form 990 Case Study-Getting Started

Video Series

Form 990 Attachments

Reporting Executive Compensation (Part VII and Schedule J)

Reporting Foreign Activities

Governance (Part VI)

Public Support and Public Charity Status (Schedule A)

Related Organizations (Schedule R)

Tranactions with Interested Parties (Schedule L)

Form 990 Filing Tip Archive

Form 990 Module of StayExempt Workshop

Form 990 – Redesign

Frequently Asked Questions about the 990 Redesign

Pub. 4740, The New Form 990 Check List

The Redesigned Form 990 (Parts I-IV) StayExempt.org Minicourse

Form 990, Schedule G, Supplemental Information Regarding Fundraising or Gaming Activities

Form 990, Schedule G Instructions

Notice 1335 Gaming Activities

Notice 1340, Tax-Exempt Organizations and Raffle Prizes – Reportin Requirements and Federal Income Tax Withholding

Pub. 3079, Gaming Publication for Tax-Exempt Organizations

Phone Forum on Federal Tax and Information Reporting Requirements for Tax-Exempt Organizations that Conduct Gaming

Governance of Charitable Organizations

Governance Examination Materials

Check Sheet

Guide Sheet for Completion of Check Sheet

Governance Reporting on Form 990 (Part VI)

Governance – IRS training materials

Sarah Hall Ingram, Nonprofit Governance-The View from the IRS, Georgetown Law Center, (6/23/2009)

Steven T. Miller, Nonprofit Governance, Loyola University (11/20/2008)

Steven T. Miller, Nonprofit Governance and Effectiveness and Efficiency of Operations (4/24/2007)

Steven T. Miller, Issues on Nonprofit Governance, Georgetown Law School (4/23?07)

Grants to Individuals

Advance Approval of Individual Grant Procedures – IRC Section 4945

Group Exemptions

Pub.4573, Group Exemptions

Guidance

Guide Sheets

Help From the IRS for Exempt Organizations

Pub. 4630, The Exempt Organizations Products and Services Navigator

Guide Sheet on Health Care Providers

Interim Report of Hospital Study

Final Report of Hospital Study

Information Returns

Implementing Guidelines

Intermediate Sanctions

Compensation

Excess Benefit Transactions

Excise Taxes

Internal Revenue Bulletin

Internal Revenue Code

Internal Revenue Manual—Part 7-Rulings and Agreements

Exempt Organizations Determinations Letter Program 7.20

Exempt Organizations Determinations Manual 7.25

Private Foundations Manual 7.26

Exempt Organizations Tax Manual 7.27

EO Disclosure Procedures 7.28

Internal Revenue Manual — Part 4 Examinations Process

4.75 Exempt Organizations Examinations Procedures

4.76 Exempt Organizations Examinations Guidelines.

Inurement – 501(c)(3) organizations

Inurement – 501(c)(4) organizations

Inurement – 501 (c)(5) organizations

Inurement – 501 (c)(6) organizations

Labor Organizations – 501(c)(5)

Life Cycles of an Exempt Organization

Limited Liability Companies (LLCs) and Exempt Organizations

Lobbying and 501(c)(3) organizations

Pub.1828, Tax Guide for Churches and Religious Organizations

Lobbying – Business Leagues

Nondeductible Lobbying and Political Expenditures of 501(c)(4), (5), and (6) organizations

Notice 1333, Nondeductible Lobbying and Political Expenditures

Low-Income Housing Tax Credit Partnerships and EOs

Membership of Labor Organizations

Membership of 501(c)(6) Business Leagues/Trade Associations

Membership and Income of Social Clubs

Newsletter

Non-cash Contributions

Pub. 561, Determining the Value of Donated Property

Nonprofit v. Tax-Exempt

Online Courses and Workshops (Stayexempt.org)

Public Charities

Private Foundations

501(c)(4), (5), and (6) organizations

Other Non-profits, Information for

Abatement of Late Filing Penalties

Annual Return – Failure to File

Public Disclosure Noncompliance

Priority Guidance Plan

Pension Protection Act of 2006 (PPA)

Political Activities Compliance Initiative (2008)

Political Activities Compliance Initiative (2006)

Political Activities Compliance Initiative (2004)

Political Campaign Intervention

FAQs About the Ban on Political Campaign Intervention

Political Campaigns and Charities StayExempt.org minicourse

Political Organizations (Section 527)

Political Organization Filing and Disclosure Center Web Site

Private Benefit/Inurement – 501(c)(3)

Private Benefit – 501(c)(4)

Private Foundations

Lifecycle

Private Foundation Excise Taxes

Private Operating Foundations

Private Letter Rulings (PLRs) and Determination Letters

Proxy Tax

Public Charities

Publications for Exempt Organizations

Public Inspection

Public Support Test – Advance Ruling Elimination The Wonderful World of Foundation Classification (Part I) Mini-Course

Published Guidance for EOs

Quid Pro Quo Contributions

Recordkeeping

Regional Health Information Organization Frequently Asked Questions

Regulations Related Organization 990 Reporting

Religious Organizations

Pub.1828, Tax Guide for Churches and Religious Organizations

Requirements for Exemption

Restrictions on Activities of Exempt Organizations

Retirement Plan Information for Exempt Organizations

Administrative Revocation for Non-Filing

Recent Revocations Ruling and Determination Letters

Ruling Requests

Schedules and Instructions for Form 990 Schedule A FAQs and Filing Tips

Schedule F FAQs and Filing Tips

Schedule J and Part VII Executive Compensation FAQS and Filing Tips

Schedule L FAQs and Filing Tips

Schedule R FAQS and Filing Tips

Search for Charities

Self-dealing

Set-asides

Social Clubs – 501(c)(7)

Social Welfare Organizations – 501(c)(4)

Solicitation Notice

Speeches & Testimony

State Government Links of Interest to Exempt Organizations

Statistical Information About Tax Exempt Organizations

Stayexempt.org

Online Mini-courses

Online Workshop for Small and Midsized Exempt Organizations

Subscribe to EO Update and other e-Newsletters

Supporting Organizations

New process for supporting organizations to change public charity classification

New Requirements for supporting organizations

Proposed Regulations – Type III Supporting Organizations

Supporting Organizations Guidesheets and Related Materials

Tax Exempt Bonds

Pub. 557, Tax Exempt Status for Your Organization Technical Advice

TEGE Customer Account Services

Termination of Exempt Organization

Terminations of Private Foundation Status

Training Materials

Training Articles – EO Technical Instruction Program

Guidesheets

Draft Redesigned Form 990

Executive Compensation

Gaming Activities

Rules for Exempt Organizations During an Election Year

Types of Tax-Exempt Organizations

Pub. 598, Tax on Unrelated Business Income of Tax Exempt Organizations

Unrelated Business Income Module of StayExempt Workshop

Unrelated Business Income Tax Exception and Exclusions

User Fees

Where Is My Exemption Application?

Can I take a deduction for a charitable contribution I make to any tax-exempt organization?

Deductibility of Contributions

How can I determine if a particular organization is tax-exempt and eligible to receive tax-deductible contributions?

Exempt Organizations Tax Documents

Can I get a list of donors to a nonprofit organization?

Non-Compliance with Exempt Organizations Public Disclosure Requirements

Complaints about Activities of Exempt Organizations

Obtaining Information about Organizations from IRS

Public Disclosure Requirements in General

What Tax-Exempt Organization Are Required to Disclosure Information?

What tax documents must an exempt organization make available for public inspection and copying?

What disclosure laws apply to private foundations?

What does the disclosure law require a tax-exempt organization to do?

What does the IRS consider to be a reasonable charge for copying costs?

Are the names of donors to a tax-exempt organization public record?

Are organizations that are not required to provide copies of their exemption applications also exempt from the requirement to provide copies of annual returns to requesters?

Is there an exception to the requirement to provide copies?

If an organization makes it documents widely available, must it make the documents available for public inspection?

What are the penalties for failure to comply with the disclosure requirements,

and who must pay them?

Exempt Organizations Public Disclosure – Complaints about Noncompliance

How can one get a copy of an organization’s exemption application or annual information return from the IRS?

What public disclosure requirements apply to final letters from the IRS that deny or revoke an organization’s tax-exempt status?

What disclosures is a charitable organization required to make to its donors?

What disclosures must an exempt organization, other than a charity, make to its contributors?

Is personal identifying information provided on an exempt organization return subject to public disclosure?