To help your organization implement the Illinois
Nonprofit Principles and Best Practices, the Donors Forum is
providing a range of tools and practical advice. We will continue
to add resources and helpful hints to becoming a better governed
and managed nonprofit.
Please let us know what additional resources would
be helpful to you by filling out our online
feedback form. Sign up for our free
e-newsletter to learn about new Public Trust resources.
The IRS launched an online information tool
to help private foundations comply with federal tax rules and
requirements. The site explains issues such as how to acquire
an Employer Identification Number (EIN); how to avoid jeopardizing
the foundation's exemption; how political activities involvement
may affect the foundation's status and how disclosure requirements
must be met.
Details a public charity's interactions with
the IRS, including filing of articles of incorporation and bylaws
as well as annual information returns throughout the organization's
existence.
Information from the Office of the Illinois
Attorney General about the three major government bodies that
every charitable organization in the state must contact prior
to starting operations.
The Accountability Self-Assessment Tool is a
comprehensive and flexible resource that private foundations (family,
independent or corporate) can use to help ensure that they are
complying with all relevant federal laws and regulations and to
assess how well they are engaging in generally recommended good
practices for being accountable to the public.
Dare to be G-R-E-A-T Joshua Mintz, vice president
and general counsel of the John D. and Catherine T. MacArthur
Foundation, discusses principles by which nonprofits can be run
more effectively.
A bibliography of resources assembled to help
nonprofits and grantmakers define their missions, manage resources
and govern effectively. All titles are avaialble in the Donors
Forum Library.
The Upstate Alliance for Nonprofit Excellence
provides a quick analysis of dozens of management and governance
assessment tools with information on cost, complexity, time to
complete, and usefulness by organization type, size and years
of operation. More detailed information on each assessment tool
and instructions for obtaining the tools are also available.
BoardSource is a national organization that
offers essential resources for foundation and nonprofit executives
and board members, enabling them to build effective boards of
directors.
Developed by the Association of Chief Executives
of Voluntary Agencies in the United Kingdom, this guide explains
good practices for nonprofit organizations.
Nonprofit boards are far more engaged
and interested in good governance and accountability than has
been suggested by charity watchdog groups, according to a new
study from Johns Hopkins University's Listening Post Project.
The Center for Effective Philanthropy examines
how trustees at 53 foundations have examined and changed governance
practices in response to media and Congressional scrutiny.
Aimed exclusively at members of nonprofit boards
of directors, this e-newsletter offers ideas, news and resources
to help board members get the most out of board service.
Independent Sector offers this checklist to
help organizations begin the process of developing a statement
of values and code of ethics to help guide their policies, decision
making and operations.
The Forum of Regional Associations of Grantmakers
offers this publication, which includes definitions of self-dealing
and disqualified person; most common problem areas; penalties
for violations; exceptions; recommended steps for foundations
in handling self-dealing issues; and additional resources.
The Council on Foundations launched an online
database with a collection of interviews about best practices,
sample documents and tools from family philanthropy leaders that
correspond to the Stewardship Principles for Family Foundations.
The Council on Foundations launched this online
database as a resource for community foundations, with case studies,
sample documents and tools from philanthropy leaders.
Written for the chairpersons and other top officers
of private foundations who sign the Form 990-PF, this document
describes the important safeguards they should undertake before
signing the tax return. From the Donors Forum and the Forum of
Regional Associations of Grantmakers.
For tax preparers of the 990-PF, this highlights
the areas most commonly completed incorrectly, and provides explanations
and directions for proper completion. From the Donors Forum and
the Forum of Regional Associations of Grantmakers.
This toolkit from the American Institute of
Certified Public Accountants includes tips on developing an audit
committee charter, hiring the chief audit executive, conducting
an executive session and evaluating independent auditors.
Wide range of tools and resources created by
the American Institute of Certified Public Accountants to help
audit committees and internal auditors execute corporate governance.
The National Council of Nonprofit Associations
provides an overview of audit committee responsibilities, including
potential Sarbanes-Oxley implications for nonprofits.
In addition to annual return requirements, exempt
organizations are required by the IRS to file certain other returns
and reports and make disclosures.
ServiceLeader.org provides information on all
aspects of volunteer management, including record-keeping and
evaluation, legal issues and risk management, and volunteer/staff
relations.
This guide from the Council on Foundations lays
out the steps public charity grantmakers should follow when making
conventional grants and provides guidance on topics such as grants
to religious organizations, grants to non-charities and international
grantmaking.
The Giving Institute: Leading Consultant to
Nonprofits (formerly known as the American Association of Fundraising
Counsel), the Association for Healthcare Philanthropy (AHP), the
Association of Fundraising Professionals (AFP), and the Council
for Advancement and Support of Education (CASE) created this statement
of fair and ethical donor cultivation, endorsed and used by many
nonprofit organizations.
