Focus on: Nonprofit Governance
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Recent Developments
Sarbanes-Oxley Act
- Read the text of the Sarbanes-Oxley Act of 2002
- Read our article on Sarbanes-Oxley and Nonprofit Organizations
- The Sarbanes Oxley Act and Implications for Nonprofit Organizations by BoardSource and Independent Sector
- Independent Sector's Checklist for Charities and Foundations
Pension Protection Act
- Read the text of the Pension Protection Act
- Read the analysis of charitable incentives in the bill by Independent Sector
- Summary of giving incentives and reforms by Independent Sector
- IRS issues Advance Notice of Proposed Rulemaking regarding payout requirements for certain supporting organizations.
- IRS conducts study of Donor Advised Funds and Supporting Organizations
- IRS Notice 2006-109 giving interim guidance regarding supporting organizations and donor advised funds
- 509(a)(3) Supporting Organizations:
Read the IRS Memo of September 24, 2007 regarding supporting organizations
IRS revision to IRM 7.20.7, IRC 509(a)(3) Supporting Organization Guide Sheets
Type I and II Organizations: Guide sheet and explanation
Type III Organizations: Guide sheet and explanation
Congressional Activity
Trends in State Governance & Oversight
- Summary of the California Nonprofit Integrity Act of 2004
- Updates on State Legislation 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
Questions & Answers
Additional Links & Resources