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Knowledge Center
The Knowledge Center provides you access to
hundreds of documents including policies, procedures and a wealth of research on topics such as
charitable gifts, expense reimbursements, board governance, fringe benefits, and much more.
Records: 431
 | Advisory Boards | |
Outlines the purposes, benefits, and risks of a nonprofit utilizing an advisory board separate from a governing board |
| CEO Appraisal | | Outlines the importance of and types of CEO evaluation |
| Audit Oversight Process | | Details adequate financial oversight and how it is one of the central responsibilities of effective board governance |
| Conflict of Interest Samples | | Discusses conflicts of interest and related-party transactions, and includes several sample conflict of interest policies |
| Fiscal Responsibilities and Financial Reporting |
| Fiscal Responsibilities of Boards | | Board members act as trustees of the ministries assets and must exercise due diligence to make sure that the ministries are well-managed and financially sound. This article outlines the board's fiscal responsibilities. |
| After Thank You and Good-bye | | For a season, board members throw their minds, hearts, and financial resources into the organization, and then they leave. Unless you are intentional about trying to stem the natural progression of things, all those years of service to your charity very quickly fade to a pleasant memory.
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| Covenant of Confidentiality | | Nonprofit boards may use this sample covenant of confidentiality to protect the confidentiality of a ministry |
| Benchmarks Matter | | Discusses techniques and benefits of internal assessment of an organization |
| Executive Compensation | | Determining the chief executive officer's (CEO's) compensation is the board's responsibility. Nonprofit boards balance a set of complicated issues, discussed in this document, when it comes to determining and reviewing executive compensation. |
| Founder's Syndrome | | Visionary leaders do not just experience personal stress but can also cause great organizational distress. Founder’s Syndrome occurs when an organization is driven more by the personality of the founder than by its own mission. It is an organizational problem more than a personal one. All institutions face this danger, but it is especially complicated in Christian settings, where founders often function as spiritual leaders as well. |
| Church, Minister, Missionary |
| Church Criteria | | Outlines the fourteen criteria used by the IRS to determine what qualifies as a church |
| Churches and the Support of Missions | | For many churches, supporting missions is an important part of the work they are called to do. And for such churches, an important issue is the proper handling of funds expended from the mission budget. This document assists churches as they consider how to support missions. |
| Annual Offering Steward Information | | Periodic commitments are appropriate from those who count church offerings concerning confidentiality and other issues. This is a sample commitment form. |
| Ministers Opting Out of Social Security | | Ministers may opt out of social security in rare situations. Unfortunately, this option is often promoted as a way for any minister to get out of paying into the social security system. This document clarifies these issues. |
| Churches and the Support of Missions | | For many churches, supporting missions is an important part of the work they are called to do. And for such churches, an important issue is the proper handling of funds expended from the mission budget. This document assists churches as they consider how to support missions. |
| Agency Funds | | Outlines proper accounting treatment for non-gift assets an organization receives that are not legally its property, known as agency funds |
| Check-writing Procedures | | Lists specific internal control procedures to follow when writing checks to best protect the assets of an organization and includes a list of publications that contain more information about disbursement controls |
| Going Concern Contingencies | | Defines going concern contingencies as the inability of an organization to meet its obligations as they come due, and outlines the conditions that lead to a going concern audit opinion |
| Accounting Resources | | Lists publications that include accounting information for nonprofit organizations |
| Selecting an Auditor | | Suggests factors a nonprofit organization may consider when selecting an auditor |
| Aid and Assistance Guidelines | | Sample benevolence policy includes guidelines a ministry may follow when providing aid and assistance to individuals |
| Benevolence Funds | | Outlines proper accounting treatment of benevolence gifts and includes a sample benevolence policy |
| Sample Benevolence Policy | | Sample benevolence policy that may be used as a guideline by a nonprofit ministry designing its own benevolence policy |
| Credit Card Use | | Discusses the use of ministry credit cards for ministry purposes |
| Purchase and Travel Cards | | Certain credit cards may be used to restrict purchases to specific vendors (purchase card) or types of expenditures (travel card). |
| Disclosure of Financial Information |
| Obtaining Form 1023 Copies | | Discusses proper accounting methods for Form 990 reporting and procedures to follow when changing accounting methods |
| Cell Phone Usage | | Sample cell phone policy including a summary of the tax rules relating to cell phone expense |
| Standard Mileage Rates | | The Internal Revenue Service (IRS) establishes the optional standard mileage rates for employees to use in computing the deductible costs of operating an automobile for business, medical, or moving expense purposes. |
| Financial Management Resources |
| Financial Management Resources | | Indispensable for all types and sizes of nonprofit organizations, this important book imparts a clear sense of the technical expertise and proficiency needed as a nonprofit financial officer and includes real-world case studies, checklists, tables, and sample policies to clarify and explain financial concepts. |
| Fraud | | Warning signs and facts |
| Grants (Gifts) to other Organizations |
| Payments to Rescue Mission Clients | | Rescue missions often make modest payments to "clients" who participate in a spiritual transformation program at the mission. This document addresses the taxability of these payments. |
| Charity-owned Life Insurance | | Discusses charity-owned life insurance taken out on a charity’s specified donors that provides death benefits to a charity |
| Segregation of Duties | | Outlines specific duties that should be segregated when handling cash and other revenues as well as when making expenditures |
| Viatical Investments | | Defines and discusses issues relating to viatical investments, investments by an organization in an individual life insurance policy |
| Joint Venture Policy (Abbreviated Version) | | Organizations should consider adopting a joint venture policy if the organization has entered into or is considering entering into a joint venture agreement. See an abbreviated version of a joint venture policy. |
| Joint Venture Policy (Comprehensive Version) | | Organizations should consider adopting a joint venture policy if the organization has entered into or is considering entering into a joint venture agreement. See a comprehensive version of a joint venture policy. |
| How Much for Fundraising? | | Discusses factors that may be considered when determining what is an appropriate amount of fund-raising expense for a specific organization |
| Records Retention | | Discusses proper maintenance of corporate documents and records and outlines retention time periods for several categories of documents |
| Assumption of Risk/Liability Waiver | | Obtaining an assumption of risk/liability waiver may be very appropriate when churches or other charities sponsor activities that are physically, mentally, socially or emotionally demanding. |
| Per Diem Rates | | Outlines lodging, meals, and incidentals per diem rates for business travel |
| Standard Mileage Rates | | The Internal Revenue Service (IRS) establishes the optional standard mileage rates for employees to use in computing the deductible costs of operating an automobile for business, medical, or moving expense purposes. |
| Unrelated Business Income |
| Unrelated Business Income Policy | | Provides an overview of unrelated business income and a series of questions designed to help your organization determine if you have any unrelated business income |
| Fund-Raising, Charitable Contributions |
| Contribution Policy | | A charity may have an underlying sense that some contributions should be carefully reviewed before accepted. |
| Contributions for Disasters | | Accountability for funds received and expended for disaster relief should be based on certain best practices. |
| Donor Privacy | | Discusses donor privacy and important elements of a donor privacy policy; includes a sample policy |
| Donor-Advised Fund Used to Pay Pledge | | There are potential ramifications to donors and donor-advised fund (DAF) managers who use (or “misuse”, as the case may be) a DAF to fulfill a donor’s “legally enforceable pledge.” |
| Fiscal Sponsorship | | Charities that have not attained 501(c)(3) status with the Internal Revenue Service (IRS) sometimes ask charities that have 501(c)(3) status to process donations for them as a “fiscal agent” and provide charitable receipts for donors. While it is inappropriate for an organization to be a “fiscal agent” and simply receipt and “pass through” or act as a “conduit” for donations intended for another charity, it may be appropriate for an organization to provide administrative services for another charity. These administrative services are sometimes referred to as “fiscal sponsorship.” |
| Gift Annuity Rates | | Discusses gift annuity rates as recommended by the American Council on Gift Annuities |
| Gifts Designated for a Pastor | | The IRS clarified that to deduct a contribution to help pay a minister's health expenses, the donor’s intent in making the payment must have been to benefit the church and not an individual pastor, even if the donor simply desired to "bless" the pastor. |
| Gifts to Help Ministry Participants | | When an individual ultimately benefits in some way from a gift, a variety of tax issues may arise. Churches and other nonprofits must be clear in their communication and control over contributions in order to protect their donors’ tax deductions. |
| Gifts to Staff | | Churches and other nonprofits often make gifts to employees to show appreciation for the dedicated service. These payments may take several forms and have important implications to the church or nonprofit, the staff members, and donors. |
| Handling Year-end Gifts | | The timing of year-end gifts may be very significant for donors because of charitable deduction consequences. The timing is also important in determining when gifts must be recorded for accounting purposes. |
| Membership Benefits | | It is important to determine if a membership fee paid to a charity has a charitable contribution component. This document explains the rules charities much follow in properly accounting for membership fees. |
| Corporate Sponsorship | | Outlines the IRS regulations regarding corporate sponsorship of nonprofit organizations |
| Deputized Gift Letter | | Sample deputized gift letter explaining proper ministry and accounting treatment of deputized gifts |
| Endowment Policy | | Sample endowment policy to be used as a guideline for a nonprofit organization |
| Auction Acknowledgments | | Sample gift acknowledgment to the donor of items to an auction and to the purchaser of auction items |
| Auctions by Charities | | An overview of the tax rules relating to the donation of items to be auctioned and the items purchased at an auction |
| Avoiding Common Fund-Raising Mistakes | | A review of common fund-raising mistakes demonstrates why raising funds is not as simple as it may appear. It requires careful planning, an understanding of the fund-raising landscape, and the Lord's guidance. |
| Banquets | | Overview of fund-raising banquets and the proper accounting treatment for possible elements of such an event |
| Charitable Gift Catalogs | | Gift catalogs are occasionally used by charities, giving donors an opportunity to choose between many needs. This document discusses the challenges of this giving approach. |
| Charity-owned Life Insurance | | Discusses charity-owned life insurance taken out on a charity’s specified donors that provides death benefits to a charity |
| Contribution Policy | | A charity may have an underlying sense that some contributions should be carefully reviewed before accepted. |
| Gift Clubs | | Discusses categories or gift levels that an organization establishes to enhance giving options |
| Golf Outings | | Overview of golf fund-raisers and the proper accounting treatment for possible elements of such an event |
| How Much for Fundraising? | | Discusses factors that may be considered when determining what is an appropriate amount of fund-raising expense for a specific organization |
| Raffles | | Discusses raffles by nonprofits as a fund-raiser and the deductibility of ticket purchases by donors |
| Scrip Sales by a Charity | | Scrip, in the form of a gift certificate or a gift card, is sometimes purchased by a charity from a merchant at a discount and may create special tax considerations. |
| Charleston Principles | | Internet fund-raising guidelines recommended by the National Association of State Charity Officials |
| Online Privacy Policy | | Discusses important elements of online privacy policies to be used on ministry websites and includes a sample policy |
| How Much for Fundraising? | | Discusses factors that may be considered when determining what is an appropriate amount of fund-raising expense for a specific organization |
| Donor Restrictions or Donor Preferences | | The distinction between a donor's restriction and donor's preference can make the difference between the donor's eligibility for a charitable tax deduction and no tax deduction. |
| Which Gifts Are Donor Restricted? | | When a church or other charity receives funds, it is essential that any donor-restricted gifts be identified, properly receipted, and segregated in the accounting records, with related documentation retained for accounting and auditing purposes. |
| Employee Misclassification | | ..a wake-up call from the GAO. The key risk of classifying an employee as an independent contractor is unfairly treating a worker-one of the most important assets of your organization. Not only will fringe benefits be inappropriately denied because of a misclassification but violating a Fair Labor Standards Act is also a possibility. |
| Honoraria | | Discusses honoraria payments and potential conflicts of interest related to them |
| Meals and Lodging Provided to Employees | | When an employer provides meals and housing for employees, it is important to determine whether the value of the meals and lodging is taxable to the employees. |
| The Clock and the Paycheck | | One of the primary challenges of the Fair Labor Standards Act (FLSA), is to determine who is covered and who is exempt under the law. The proper classification of workers as employees or independent contractors is also an important consideration in effectively administering the FLSA. |
| Employee Confidentiality Agreement | | Sample employee confidentiality agreement that may be used by nonprofits as a guideline to establish confidentiality expectations within their organization |
| Leased Employees | | Discusses issues relating to nonprofits utilizing leased employee arrangements and the related housing allowance implications |
| Work Made for Hire | | Outlines the copyright law regarding work made for hire by employees of a nonprofit organization |
| Health Insurance and Medical Expenses |
| Health Savings Accounts (HSAs) | | Allow deductible contributions to be set aside to cover medical expenses that are not covered by a high-deductible medical plan in which the employee participates |
| Employee Misclassification | | ..a wake-up call from the GAO. The key risk of classifying an employee as an independent contractor is unfairly treating a worker-one of the most important assets of your organization. Not only will fringe benefits be inappropriately denied because of a misclassification but violating a Fair Labor Standards Act is also a possibility. |
| Military Leave Policy | | Federal law protects members of the uniformed services from certain workplace uncertainties. |
| Reimbursing Interview Expenses | | Reimbursing job candidates for interview-related expenses is commonplace. Understanding the tax implications of these reimbursements is important. |
| Religious Discrimination in Hiring | | Discusses Title VII’s protection of churches’ and ministries’ right to discriminate on the basis of religion in hiring practices, includes a sample nondiscrimination policy |
| Sexual Harassment Policy | | Sample sexual harassment policy that may be used by ministries as a guideline for creating their own |
| Cell Phone Usage | | Sample cell phone policy including a summary of the tax rules relating to cell phone expense |
| Club Membership Dues | | Discusses the taxability of club dues paid on behalf of an employee by a nonprofit organization |
| Fringe Benefit Planning | | Discusses fringe benefit options for a ministry with the intent of maximizing take-home pay for ministry staff |
| Maternity Leave Policy | | Establishing a proper maternity leave policy may require compliance with certain federal laws and various other considerations. |
| Disclosure of Financial Information |
| Policies and Procedures Governing Local Chapters, Branches, and Affiliates | | If an organization had local chapters, branches or similar affiliates during the year, the Form 990 asks if there are written policies and procedures governing their activities to ensure consistency with the activities of the organization. If the answer to this question is No, an explanation is required in Schedule O as to how the organization ensures that the local unit’s activities are consistent with its own. |
| Obtaining Form 1023 Copies | | Discusses proper accounting methods for Form 990 reporting and procedures to follow when changing accounting methods |
| Intermediate Sanctions | | Under the Intermediate Sanction rules, the IRS can penalize nonprofit insiders. The sanctions are considered "intermediate" because they penalize the individuals involved without taking away an organization's tax-exempt status. |
| Churches in an Election Year - Staying Legal | | It is always important for church leaders to understand the federal law concerning political campaign activity—it relates to candidates for any elective office at federal, state, or local levels. But the need to understand the law is heightened in a Presidential election year. |
| IRS Warns on Church Politicking | | Overview of a IRS release that discusses the prohibition of 501(c)(3) organizations from participating or intervening in any political campaign |
| Corporate Documents | | Discusses the bylaws and articles of incorporation for a nonprofit organization |
| Unrelated Business Income |
| Unrelated Business Income Policy | | Provides an overview of unrelated business income and a series of questions designed to help your organization determine if you have any unrelated business income |
| Policies, Procedures, Forms |
| Aid and Assistance Guidelines | | Sample benevolence policy includes guidelines a ministry may follow when providing aid and assistance to individuals |
| Benevolence Funds | | Outlines proper accounting treatment of benevolence gifts and includes a sample benevolence policy |
| Sample Benevolence Policy | | Sample benevolence policy that may be used as a guideline by a nonprofit ministry designing its own benevolence policy |
| Covenant of Confidentiality | | Nonprofit boards may use this sample covenant of confidentiality to protect the confidentiality of a ministry |
| Annual Offering Steward Information | | Periodic commitments are appropriate from those who count church offerings concerning confidentiality and other issues. This is a sample commitment form. |
| Employee Confidentiality Agreement | | Sample employee confidentiality agreement that may be used by nonprofits as a guideline to establish confidentiality expectations within their organization |
| Conflict of Interest Samples | | Discusses conflicts of interest and related-party transactions, and includes several sample conflict of interest policies |
| Contribution Policy | | A charity may have an underlying sense that some contributions should be carefully reviewed before accepted. |
| Donor Privacy | | Discusses donor privacy and important elements of a donor privacy policy; includes a sample policy |
| Endowment Policy | | Sample endowment policy to be used as a guideline for a nonprofit organization |
| Auction Acknowledgments | | Sample gift acknowledgment to the donor of items to an auction and to the purchaser of auction items |
| Contribution Policy | | A charity may have an underlying sense that some contributions should be carefully reviewed before accepted. |
| Grants (Gifts) to Other Organizations |
| Cell Phone Usage | | Sample cell phone policy including a summary of the tax rules relating to cell phone expense |
| Maternity Leave Policy | | Establishing a proper maternity leave policy may require compliance with certain federal laws and various other considerations. |
| Military Leave Policy | | Federal law protects members of the uniformed services from certain workplace uncertainties. |
| Religious Discrimination in Hiring | | Discusses Title VII’s protection of churches’ and ministries’ right to discriminate on the basis of religion in hiring practices, includes a sample nondiscrimination policy |
| Sexual Harassment Policy | | Sample sexual harassment policy that may be used by ministries as a guideline for creating their own |
| Online Privacy Policy | | Discusses important elements of online privacy policies to be used on ministry websites and includes a sample policy |
| New Form 990-related Policies |
| Records Retention | | Discusses proper maintenance of corporate documents and records and outlines retention time periods for several categories of documents |
| Assumption of Risk/Liability Waiver | | Obtaining an assumption of risk/liability waiver may be very appropriate when churches or other charities sponsor activities that are physically, mentally, socially or emotionally demanding. |
| Unrelated Business Income |
| Unrelated Business Income Policy | | Provides an overview of unrelated business income and a series of questions designed to help your organization determine if you have any unrelated business income |
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