Focus on: Nonprofit Governance
Recent Developments
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Nonprofit Accountability and the Sarbanes-Oxley Act
- Read the text of the Sarbanes-Oxley Act of 2002
- Read our article on Sarbanes-Oxley and Nonprofit Organizations
- Download the Independent Sector's Principles for Good Governance and Ethical Practice
- Independent Sector's Checklist for Developing a Statement of Values and Code of Ethics
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Pension Protection Act
- Read the text of the Pension Protection Act
- Read the final regulations regarding the distribution requirement for certain supporting organizations
- Read about new requirements for Donor-Advised Funds under the Pension Protection Act
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Congressional Activity
- U.S. Senate Finance Committee
- Finance Committee - Tax-Exempt Organizations and Charitable Giving (2013)
- Public Policy web page by Independent Sector
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Trends in State Governance & Oversight
- New York’s Nonprofit Revitalization Act: Leadership Committee Report, NY Charities Bureau’s Guidance and Publications
- Summary of the California Nonprofit Integrity Act of 2004
- Updates on State and Local Policy Issues prepared by the National Council of Nonprofit Associations
Nonprofit Organizational Charts: Nonprofit Boards in a Picture
- Tax-Exempt Organization Reference Chart
- Traditional Nonprofit Organizational Structure
- Traditional Organizational Structure of Foundations
- Methods of Appointment to Nonprofit & Foundation Boards
- Honorary & Adjunct Boards
- Nonprofit Structure with Advocacy & Commercial Components - Version A
- Nonprofit Structure with Advocacy & Commercial Components - Version B
Board Policies & Procedures
- Outline of Board Roles & Responsibilities
- Conflict of Interest Policies
- Sample Bylaw Provision: Indemnification
- Nonprofit Strategic Planning
- Board Roles & Expectations
Questions & Answers
Additional Links & Resources
