Complying with the New IRS Corporate Governance Guidelines for 501(c)(3) Organizations: Fiduciary Duty of Board of Directors to Oversee Financial Affairs Discusses the role of the board of directors in ensuring sound financial practices in a non-profit organization.
By: D.C. Bar Pro Bono Program
Document Retention Policies - What Every Nonprofit Should Know Discusses recent changes to Form 990 and resulting obligations of non-profit organizations to adhere to a clearly defined document retention policy.
Election Year Activities and Non-Profits Information about what non-profits can and cannot do during election years.
By: Internal Revenue Service
Governance and Related Topics - 501(c)(3) Organizations Discusses some of the central elements involved in establishing good corporate governance practices in a non-profit organization.
Independent Directors and Tax-Exempt Organizations Discusses the IRS's focus on the independence of directors on boards of non-profit organizations and provides general guidance on what this means and how to implement it.
By: D.C. Bar Pro Bono Program
Keeping Corporate Minutes Provides information about complying with the IRS's requirement that 501(c)(3) organizations maintain minutes of board meetings as an indication of good corporate governance.
By: D.C. Bar Pro Bono Program
Non-Profit Executive Compensation Offers guidance on IRS guidelines concerning the reasonableness of non-profit executive compensation.
By: D.C. Bar Pro Bono Program
Political Activity Guidelines Information about monitoring your Section 501(c)(3)'s activities with respect to political campaigns.
By: D.C. Bar Pro Bono Program
Principles for Good Corporate Governance and Ethical Practice - A Guide for Charities and Foundations
(Separate Website)
By: Panel on the Nonprofit Sector
Sexual Harassment and Retaliation in the Workplace Like many areas of the law, sexual harassment and retaliation can be complex, but understanding the practical and common-sense notions that drive this field of law can help avoid problems in any employment setting.
Tax-Exempt Organizations Alert: Audit Committees and Audit Committee Charters Discusses the establishment and role of an audit committee in a non-profit organization.
Tax-Exempt Organizations Alert: Conflict of Interest Policies Information about the development of conflict of interest policies for non-profit organizations, including why they are important and how to go about developing one.
By: D.C. Bar Pro Bono Program
Tax-Exempt Organizations Alert: Whistleblower Policies This article discusses the nature of a whistleblower policy and explains why every tax-exempt organization should have one.
By: D.C. Bar Pro Bono Program
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