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
Conducting Background and Reference Checks
Conducting Performance Evaluations
Conducting Executive Director Performance Evaluations
Compensation and Benefits Best Practices
Executive Compensation Best Practices
Supervisory Relations in Times of Change
Managing Risk and Budget Forecasting
Strategies for Reducing Operating Costs
Protecting Assets and Sound Internal Controls
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
Protecting Your Organization’s Intellectual Property
Tips on Working with the Media
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
Building a Sustainable Fundraising Mix
These Times, They Are A-Changing!
Positioning Yourself For Success!
Social Networking for Nonprofits: Panacea or Hype?
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
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
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
Annual Electronic Filing Requirement for Small Exempt Organizations
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
Charity Auctions and Charitable Deductions
Unrelated Business Income Tax Return
When are charitable receipts required?
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?
Nonprofit Do’s and Don’ts of Operating a Retail Establishment
Nonprofit Capacity Building / Organizational Development
Short Cuts… Everyone Wants One In Fundraising!
Nonprofits Need To Understand Their Donor
The Adventures of a Nonprofit Consultant
Homeless Shelters, Street Ministries and Safe Houses Resources
Nonprofit Hand Grenades or Horse Shoes
We Have Past Due Pledges! Now What?
Pennies From Heaven – True Fundraising Story
Understanding The Giving Potential Of Your Community
What Every Board Member Should Know
The Truth About Nonprofits and Multi-Level Marketing Programs
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?
Director of Appreciation Versus Director of Development
When a Donor Say’s “No Publicity” What Does This Mean?
Would You Do What You Do, If You Were Not Paid?
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
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
Understanding the Nonprofit Arena in a Nutshell
Customer Service And Your Nonprofit
How Some Try to Justify a Fundraising Approach
The Nonprofit Of The Future – A $100 Challenge
Giving Circles – Group Philanthropy
Nonprofits Literally Searching For Money
Nonprofit Leadership For The Future
Nonprofit Governance – Are You Accountable?
Fatal Flaws Committed By Nonprofits
Understanding The Mind Of Your Donors
Nonprofit Results Oriented Work
Donor Retention and Recognition
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?
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 Be Involved In Political Campaign Activity?
What is the difference between a public charity and a private foundation?
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?
Can I take a deduction for a charitable contribution I make to any tax-exempt organization?
How can I obtain a copy of an organization’s annual return or exemption application?
How do I report an organization that is violating its tax-exempt status?
Understanding Donors and Their Money
Are you planting seeds or weeds?
Nonprofit Vocation or Occupation?
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?
Does a government entity need to apply for exemption?
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?
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?
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
Selecting The Best Mailing List
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
Abusive Tax Avoidance Transactions
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
Publication 892, Exempt Organizations Appeal Procedures
Fast Track Settlement of Examinations Issues
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 1024, Application for Exemption Under Section 501(a)
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
Audits of Exempt Organizations
Lifecycle of a Business League
Changes in Operations or Structure
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
Substantiating Charitable Contributions
Written Record of Contribution
Charitable Solicitation – State Requirements
Churches and Religious Organizations
Publication 1828, Tax Guide For Churches and Religious Organizations
Church Examinations – Proposed Regulations
Complaint (Referral) Process for Exempt Organizations
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
Contact us (IRS Tax Exempt and Government Entities Division)
Credit Counseling Organizations Under Federal Tax Law
Deductibility of Contributions
Publication 3833, Disaster Relief, Providing Assistance
Through Charitable Organizations
Disclosure Requirements Module of Stay Exempt Workshop
Disqualified Persons for Purposes of Foundation Excise Taxes
e-File for Charities and Nonprofits
EINs (Employer Identification Numbers
Electronic Health Records Software Directive
FAQs About the Electronic Health Records Software Directive
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)
Examinations and Compliance Checks
Executive Compensation Compliance Initiative
Executive Compensation Reporting on Form 990
Exemption Requirements (501(c)(3))
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)
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
Reporting Executive Compensation (Part VII and Schedule J)
Public Support and Public Charity Status (Schedule A)
Related Organizations (Schedule R)
Tranactions with Interested Parties (Schedule L)
Form 990 Module of StayExempt Workshop
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
Pub. 3079, Gaming Publication for Tax-Exempt Organizations
Governance of Charitable Organizations
Governance Examination Materials
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)
Advance Approval of Individual Grant Procedures – IRC Section 4945
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
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
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
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
Pub. 561, Determining the Value of Donated Property
Online Courses and Workshops (Stayexempt.org)
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
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 Foundation Excise Taxes
Private Letter Rulings (PLRs) and Determination Letters
Publications for Exempt Organizations
Public Support Test – Advance Ruling Elimination The Wonderful World of Foundation Classification (Part I) Mini-Course
Regional Health Information Organization Frequently Asked Questions
Regulations Related Organization 990 Reporting
Pub.1828, Tax Guide for Churches and Religious Organizations
Restrictions on Activities of Exempt Organizations
Retirement Plan Information for Exempt Organizations
Administrative Revocation for Non-Filing
Recent Revocations Ruling and Determination Letters
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
Social Welfare Organizations – 501(c)(4)
State Government Links of Interest to Exempt Organizations
Statistical Information About Tax Exempt Organizations
Online Workshop for Small and Midsized Exempt Organizations
Subscribe to EO Update and other e-Newsletters
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
Pub. 557, Tax Exempt Status for Your Organization Technical Advice
TEGE Customer Account Services
Termination of Exempt Organization
Terminations of Private Foundation Status
Training Articles – EO Technical Instruction Program
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
Where Is My Exemption Application?
Can I take a deduction for a charitable contribution I make to any tax-exempt organization?
Deductibility of 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?
Is there an exception to the requirement to provide copies?
What are the penalties for failure to comply with the disclosure requirements,
Exempt Organizations Public Disclosure – Complaints about Noncompliance
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?
