Nonprofit Sector Standards

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• Charities Review Council – Accountability Standards, 2018 (pdf)

• Minnesota Council of Nonprofits: Principles & Practices for Nonprofit Excellence, 2014 (pdf)

• Land Trust Alliance: Standards & Practices 2017 (pdf)

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Governance

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• Get Ready, Get Set: What you need to know before starting a nonprofit, P. Manzo & A. Espey, 2001 (pdf)

• Why Nonprofit Governance is Different from For-profit Governance, G. Takagi, Nonprofit Law Blog, May 2015 (pdf)

• Fiduciary Duties of Directors of Charitable Organizations: A Guide for Board Members, Minnesota Attorney General’s Office.

• Liability of Nonprofit Directors and Officers, J. Urban, Legal for Good, (pdf)

• Not-for-Profit Directors’ and Officers’ Responsibilities, Mosher & Wagenmaker LLC (pdf)

• Fiduciary Duties of Directors and Officers of Distressed Nonprofit Organizations, G. Pesce & N. Donnelly, Kirkland & Ellis LLP with The Law Project, July 2013 (pdf)

• Twelve “Best Practices” For A Properly Functioning Board, U. Vettleson & H. Chriastianson & A. Lindberg Stoudt, Hennepin County Bar Association, December 2009 (pdf)

• What Should your Board Members be Accomplishing at Board Meetings?, J. Urban, Legal for Good, (pdf)

• Board Meeting Minutes – Part I, E. Chan, Nonprofit Law Blog, February 2011 (pdf)

• Board Meeting Minutes – Part II, E. Chan, Nonprofit Law Blog, February 2011 (pdf)

• Mission Statement and Evolving Mission Issues, J. Urban (pdf)

 

Fiscal Sponsorship

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• Fiscal Sponsorship: Six Ways To Do It Right, G. Colvin, The Exempt Organization Tax Review, April 1993 (pdf)

• Presentation on Fiscal Sponsorship, G. Colvin, Western Conference on Tax Exempt Organizations, November 2006 (pdf)

• Guide to Intellectual Property & Fiscal Sponsorship Agreements for Scientific, Research, and Archival Projects, New Media Rights, September 2017 (pdf)

• Fiscal Sponsorship: Six Ways to Do It Wrong, G. Takagi, Nonprofit Law Blog, February 2009 (pdf)

 

Fundraising

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• 20 Easy Fundraising Ideas Proven to Work, March 2018.

• Finding Your Funding Model: A Practical Approach to Nonprofit Sustainability, P. Kim & G. Perreault & W. Foster, The Bridgespan Group, August 2011 (pdf)

• Fundraising: Ten Nonprofit Funding Models, W.L. Foster & P. Kim & B. Christiansen, Stanford Social Innovation Review, Spring 2009 (pdf)

• Collective Impact, J. Kania & M. Kramer, Stanford Social Innovation Review, Winter 2011 (pdf)

• Winter is Coming, and the Donor-Centric Fundraising Model Must Evolve, Vu Le, Nonprofit With Balls, April 20, 2015 (pdf)

• 5 Steps to Major Gift Success, Andrew Olsen, June 2011 (pdf)

• Case Statement Basics, A. Santicola, March 2007 (pdf)

• How To Get Corporate Sponsors For Your Event, Sumac, June 2011 (pdf)

• Making the Ask, J. Dick, December 2007 (pdf)

• Charitable Solicitation and Substantiation/Disclosure of Contributions, J. Urban, Legal for Good, (pdf)

• Soliciting for Charity, J. Urban, Minnesota Bench & Bar Magazine, December 2010 (pdf)

 

Operations

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• Volunteers and Reporting, J. Urban, Legal for Good, (pdf)

• Independent Contractor or Employee?, Publication 1779, IRS, March 2012 (pdf)

• IRS Form SS8 Determination of Worker Status, (pdf)

• Tempting But Confusing and Dangerous: Paying Volunteers “Just a Little Something,” G. Head, PhD, nonprofitrisk.org, August 2012 (pdf)

• Nonprofit Interns, National Council of Nonprofits (pdf)

• Fact Sheet #71: Internship Programs Under The Fair Labor Standards Act, U.S. Department of Labor Wage and Hour Division, January 2018

• Tracking Volunteer Time to Boost Your Bottom Line: A Complete Accounting Guide, D. Walsh, Blue Avocado, March 2009 (pdf)

• Nonprofit Volunteer Safety Manual, Zywave, Inc., 2012 (pdf)

• Compensation in Nonprofits, J. Urban, Legal for Good, (pdf)

• Executive Compensation – The Legal Issues, M. Berger, Nonprofit Law Blog, September 2015 (pdf)

• Religious Organization Law: Minister Compensation, Benefits, and Related Issues, J. Urban (pdf)

• Fair Hiring Practices for Criminal Background Checks, M. Haase, Council on Crime and Justice (pdf)

 

IRS Guidance & Related

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• Access to IRS Form 990 Series Publications

• Form 990 and Accounting for Income from Unrelated Business Activities, J. Urban (pdf)

• IRS Organization Classification Reference Chart, IRS, (pdf)

• Travel, Entertainment, Gift, and Car Expenses, Publication 463, IRS, 2018

• Social Security and Other Information for Members of the Clergy and Religious Workers, Publication 517, IRS, 2018

• Charitable Contributions, Publication 526, IRS, 2018

• Tax Exempt Status for your Organization, Publication 557, IRS, January 2019

• Tax on Unrelated Business Income of Exempt Organizations, Publication 598, IRS, February 2019

• Taxation of Unrelated Business Income, Hurwit & Associates, 2008 (pdf)

• Reporting Cash Payments of Over $10,000 (Received in a Trade or Business), Publication 1544, IRS, September 2014

• Charitable Contributions: Substantiation and Disclosure Requirements, Publication 1771, IRS, March 2016

• Independent Contractor or Employee?, Publication 1779, IRS, March 2012

• Do You Qualify for Relief Under Section 530? (Relief from federal employment tax obligations for misclassification of workers), Publication 1976, IRS, 2017

• Tax-Exempt Organizations and Gaming, Publication 3079, IRS, October 2018

• Tax Guide: Veterans’ Organizations, Publication 3386, IRS, April 2018

• Disaster Relief: Providing Assistance Through Charitable Organizations, Publication 3833, IRS, December 2014

• Compliance Guide for 501(c)(3) Public Charities, Publication 4221-PC, IRS, March 2018

• Compliance Guide for 501(c)(3) Private Foundations, Publication 4221-PF, IRS, August 2014

• Compliance Guide for Tax-Exempt Organizations (Other than 501(c)(3) Public Charities and Private Foundations), Publication 4221-NC, IRS, September 2014

• A Charity’s Guide to Vehicle Donation, Publication 4302, IRS, January 2015

• A Donor’s Guide to Vehicle Donation, Publication 4303, IRS, January 2015

• Facts About Terminating or Merging your Exempt Organization, Publication 4779, IRS, May 2009

• Donee Information Return, Form 8282, IRS, April 2009

• Noncash Charitable Contributions, Form 8283, IRS, December 2014

• Instructions for Form 8283, IRS, December 2014

• In-Kind Contributions: Accounting for Nonprofits, R. Brackett & L. Klumpp & R. Ordeneaux, March 2014 (pdf)

• Private Benefit Rules – Part I: Private Benefit Doctrine, E. Chan, Nonprofit Law Blog, September 2012 (pdf)

• Private Benefit Rules – Part II: Private Inurement Doctrine, E. Chan, Nonprofit Law Blog, October 2012 (pdf)

• Private Benefit Rules – Part III: Excess Benefit Transaction Rules, E. Chan, Nonprofit Law Blog, October 2012 (pdf)

• Overview of Inurement/Private Benefit Issues in IRC 501(c)(3), IRS, 1990 EO CPE Text, 1990

• An Introduction to I.R.C. 4958 (Intermediate Sanctions), L. Brauer & T. Tyson & L. Henzke & D. Kawecki, IRS, 2002 EO CPE Text, 2002

• Intermediate Sanctions (IRC 4958) Update, L. Brauer & L. Henzke, IRS, 2003 EO CPE Text, 2003

• The Public Support Test for 501(c)(3) Organizations: Remember Your Fractions, L. Nachmias Davis, sharinglaw.net, August 2015 (pdf)

 

Foundations

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• Legal Basics: What Every Foundation Leader Should Know, A. Schulz, Council on Foundations, March 2006 (pdf)

• Spending Policies for Foundations, Bernstein Global Wealth Management, June 2010 (pdf)

• Endowment & Foundation Spending Policies: One Size Does Not Fit All, A. Reale, CIMA, J.P. Morgan Investment Analytics & Consulting (pdf)

• Compliance Guide for 501(c)(3) Private Foundations, Publication 4221-PF, IRS, August 2014

 

Governments

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• General Ethics Guide for Counties, Association of Minnesota Counties 2016 (pdf)

• Information Memo: Official Conflict of Interest, League of Minnesota Cities (pdf)

 

Minnesota & Federal Nonprofit Laws

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• A Guide to Minnesota’s Charities Laws, Minnesota Attorney General’s Office

• Minnesota Nonprofit Corporations Act: Minnesota Statute Chapter 317A

• Social And Charitable Organizations: Minnesota Statute Chapter 309

• Charitable Trusts: Minnesota Statute Chapter 501B

• Property Taxes, Exempt Property: Minnesota Statute Section 272.02

• Lawful Gambling and Gambling Devices: Minnesota Statute Chapter 349

• Overtime Final Rule and the Nonprofit Sector: US Dept. of Labor

• Guidance for Non-Profit Organizations on Paying Overtime under the Fair Labor Standards Act: US Dept. of Labor

 

Other Useful Resources

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• Nonprofit Organization Resources, Minnesota Attorney General’s Office

• Top Reasons to Form a Nonprofit Entity, J. Urban (pdf)

• Public Charities: Receiving and Projecting Financial Support, J. Urban (pdf)

• Nonprofit Privacy Policies – What documents are public? J. Urban, Legal for Good, (pdf)

• State Tax Exemption Strategies, J. Urban, Legal for Good, updated May 2016 (pdf)

• Preventing and Surviving an Audit, J. Urban, Legal for Good, (pdf)

• Nonprofits – International Charity Activities, G. Takagi, Nonprofit Law Blog, August 2015 (pdf)

• Understanding Your Legal Right to Opt OUT of State Unemployment Insurance, 501(c) Agencies Trust, 2007 (pdf)

• Intellectual Property Alert: What Nonprofits Should Know About Intellectual Property, Akin Gump Strauss Hauer & Feld LLP, April 2007 (pdf)

• Ethical Considerations for Attorneys Serving on Nonprofit Boards, J. Urban, Legal for Good, updated May 2016 (pdf)

• Robert’s Rules of Order – Summary Version (pdf)