This is a reverse chronological list of items that have been revised in the Nonprofit FAQ. Bookmark this page if you regularly check for new or revised items.
´Milestones´ in the Life of a Nonprofit [created on 9/8/04]
The UK Charities Commission has a brief guide to starting, operating, and closing down a community-service organization or charity.
What employee taxes do nonprofits pay [created on 8/5/04]
Income taxes withheld from employees´ pay and the employer´s share of social security and medicare are due from any employer. Unemployment employment taxes are more complicated.
´What to Do Until the Lawyer Comes´ [revised on 7/30/04]
That´s the subtitle of the online handbook by James D. DeWitt which is available online from http://www.iciclesoftware.com/VLH7/index.html It gives a broad introduction to legal issues addressed to leadership volunteers of nonprofits.
Is the federal tax code available online? [created on 7/28/04]
Yes. The US House of Representatives provides a copy and there are more convenient versions available online as well.
Can a Donor Retrieve Gifts of Money or Goods? [revised on 7/23/04]
In most cases, the answer is ´no.´
Can we convert our swim club to 501(c)(3) status? [created on 7/23/04]
501(c)(3) organizations must be dedicated to a charitable purpose. A social club will have to make very significant changes to qualify for ´public charity´ status.
What´s involved in financial management? [revised on 7/9/04]
Online resources for assisting nonprofits achieve sound financial management.
Are board officers the same as corporate officers [created on 7/8/04]
Not necessarily. And in fact is some cases it is important to keep the distinction clear.
Does anyone ever say ´no´ to a gift? [created on 7/2/04]
It´s best to think this question through before the issue arises and to have an established policy that relates any restrictions on donors or donations to the mission of your organization.
Who should process incoming donations? [created on 6/26/04]
Organizations often tussle over which department should open the envelopes that might contain donations. Strong arguments can be advanced to support the differing views.
Online Publications for and about Boards [revised on 6/16/04]
Free services that explore the challenges and rewards of serving on nonprofit boards.
Can we re-incorporate in another state? [created on 6/16/04]
Although the organization may feel it is just a formality when the state of incorporation is changed, in fact one organization has gone out of existence and a new one has been formed. New standing with the IRS is necessary.
What are some useful books about nonprofits? [revised on 6/15/04]
Listings of various publications suggested by readers.
Can a Board Meet by Conference Call or Online? [revised on 6/8/04]
Laws vary from state to state. Some references to discussions of the several related issues.
Local Organizations State-by-State: N through Z [revised on 5/19/04]
A listing of statewide associations of nonprofits and other organizations active in the sector that work primarily at the state level.
Can my organization get started for $0 out of pocket? [created on 5/15/04]
Probably not. It takes elbox grease, shoe leather, and persistence.
What if we lose our determination letter from the IRS? [revised on 5/14/04]
There is a simple procedure for getting a replacement. ( These letters are sometimes also called ´recognition´ letters.)
How can I figure out how our organization should divide its expenses? [created on 5/8/04]
Oversight organizations suggest standards for the proportions spent on program services, administration, fundraising, etc.
What happens when nonprofits go out of business? [revised on 5/2/04]
A plan of dissolution is supposed to be filed. Often that doesn´t happen. Assets must be passed on to another organization with a similar purpose.
What political activities are permitted for 501(c)(3)s? [created on 4/28/04]
Basically none. 501(c)(3)s are not permitted to do anything to help or hinder the election of any candidate to public office. This item reproduces the text of the IRS statement on this question.
Can a business receive a tax-deduction for an in-kind gift? [created on 4/27/04]
Yes, but in many cases, such gifts are treated as business expenses, which is often simpler and just as effective for the donor.
What is an advisory committee? How do we organize one? [revised on 4/13/04]
An advisory board or committee can be a very useful asset to board and staff. There´s a difference between a board of directors and an advisory board.
How do we add a new board member? [revised on 3/25/04]
Here are suggestions and links forms to recruit and orient new board members.
Where can we post our Form 990 online? [revised on 3/24/04]
Regulations effective 6/8/99 require nonprofits to provide copies of their 990s on request. One way to do it is to post an exact copy of the report as filed with the IRS.
Are donations always tax deductible? [created on 3/20/04]
Not always. Even when the recipient is an organization recognized by the IRS under section 501(c)(3), the donor may not be able to deduct the gift from personal income taxes.
Nonprofit Good Practice Guide [created on 3/16/04]
A ´comprehensive online resource directory and capacity building tool´ from Grand Valley State University in Michigan.
How to do performance appraisals [created on 3/14/04]
Some thoughts about how to assemble and use meaningful information about job performance.
Can attorneys serve on boards? [created on 3/11/04]
Of course they can. But there are things to think about that don´t apply to board members in other professions.
How do we evaluate the Executive Director? [revised on 3/11/04]
Suggestions from the Minnesota Council of Nonprofits and an author.
FAQs about ´Virtual´ Volunteering [revised on 3/8/04]
Summary: Virtual volunteering, also known as online volunteering, cyber service, online mentoring, telementoring, and various other names, offers a number of benefits to both volunteers and the organizations who involve them.
Where to start when creating a nonprofit [revised on 3/7/04]
Resources and advice for use at the very beginning.
How do we apply for a grant if we´re part of a group exemption? [created on 3/4/04]
The process is more complicated and will depend on what the prospective funder requires.
Good interview questions when hiring a volunteer coordinator [created on 3/2/04]
Thoughts about how to give candidates a chance to show their strengths.
How mucy leeway should a website editor have? [created on 2/26/04]
A website is an important way of presenting an organization to friends and strangers. When staff and volunteers can´t agree on its content, what should be done?
How Can We Use Network for Good to Get Online Donations [revised on 2/26/04]
This service allows donors to forward money to any recognized charity. Here´s how to make a link from your website. Network for Good was created based on Helping.org in 2001.
What about car donation programs? [revised on 2/25/04]
Car donation programs can be effective for both donors and charities. But some operate in ways that risk damage to organizations´ reputations and penalties for taxpayers. Several articles discuss the problems.
Should we incorporate a ´private´ or a ´public´ nonprofit? [created on 2/19/04]
In general, it is probably better to be a ´public charity´ than a ´private foundation.´ This note explores the question briefly.
Are churches required to register as 501(c)(3)s? [revised on 2/11/04]
Generally, no. But some organizations connected to churches do apply for recognition as tax-exempt by the IRS.
How can we ensure our nonprofit operates ethically? [revised on 2/4/04]
While no one can guarantee that everyone will always be highly ethical, there are certain measures you can take to guide toward ethical behaviors.
International Organizations [revised on 2/2/04]
Resources for nonprofit organizations that are active internationally and in countries other than the United States and Canada.
Stereotypes of Philanthropy in Popular ( ?) Culture [revised on 1/14/04]
Suggestions of books, etc., that portray nonprofit work for better or worse.
Grant Writing Tools Web Sites [created on 1/11/04]
A listing of free online resources that may be helpful in the preparation of grant applications.
Grant Writing Tools Web Sites [created on 1/11/04]
A listing of free online resources that may be helpful in the preparation of grant applications.
U.S. Federal Grants Web Sites [created on 1/11/04]
A list of federal ( and other) websites with information about grants published in January 2004.
The Best E-Newsletters for Grants and Nonprofit Leaders [created on 1/11/04]
A ranked and annotated list of online announcement and discussion services for nonprofits prepared in January 2004.
How alike are nonprofits and for-profit businesses? [revised on 1/5/04]
Some observers say running a nonprofit is much harder.
How Can We Use the Internet for Fundraising [revised on 12/17/03]
Eric Mercer prepared a comprehensive discussion of this question in October 1998. We also have a catalog of Internet services that may be useful to nonprofits.
What is a ´990´? [revised on 11/19/03]
Form 990 is an Internal Revenue Service ´information return´ that must be filed every year by many nonprofits. Nearly all the information in the form is available to the public; increasingly, completed 990s are posted online.
Where can I find pro bono legal advice? [revised on 11/13/03]
The American Bar Association has a state-by-state list at http://www.abanet.org/legalservices/probono.html
What Is the Sarbanes-Oxley Act and Why Should Nonprofits Care? [created on 11/6/03]
Enacted in the wake of corporate scandals, ´SOX´ sets new standards of accountability and board behavior. Strictly speaking, most apply only to publicly-traded corporations, but there´s more to it than that.
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