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nonprofit [2017/07/19 08:36] – created amycsjnonprofit [2023/06/30 15:16] (current) – external edit 127.0.0.1
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 ====== Establishing and Running A Nonprofit ====== ====== Establishing and Running A Nonprofit ======
   * Nonprofit Law and Consultation   * Nonprofit Law and Consultation
-  * Amy Hereford – JD, PhD+  * Amy Hereford – JD, JCD/PhD
   * 6400 Minnesota Ave – Saint Louis, MO 63111   * 6400 Minnesota Ave – Saint Louis, MO 63111
   * 314-972-4763 – amyhereford@gmail.com   * 314-972-4763 – amyhereford@gmail.com
 +  * (c) [[http://www.ahereford.org]]
  
-  * Introduction +----
-    * Research and Planning +
-    * Assemble Resources +
-    * Establish Legal Foundations +
-    * Establish Financial Systems +
-    * Establish Compliance Systems +
-    * Establish Communications & Development +
-    * Find a Site and Begin Operations +
-    * Business Plan – Executive Summary+
  
-  * Business Plan +**Introduction** 
-    * The Mission Statement +  * Research and Planning 
-    * Important dates in beginning the business +  * Assemble Resources 
-    * Names and roles of founders, key employees +  * Establish Legal Foundations 
-    * Location and description of site +  * Establish Financial Systems 
-    * Description of services +  * Establish Compliance Systems 
-    * Funding sources +  * Establish Communications & Development 
-    * Market highlights +  * Find a Site and Begin Operations 
-    * Strategic Development Plan for 1, 3, 5 years+  * Business Plan – Executive Summary 
 + 
 +---- 
 + 
 +**Business Plan** 
 +  * The Mission Statement 
 +  * Important dates in beginning the business 
 +  * Names and roles of founders, key employees 
 +  * Location and description of site 
 +  * Description of services 
 +  * Funding sources 
 +  * Market highlights 
 +  * Strategic Development Plan for 1, 3, 5 years 
 + 
 +----- 
 + 
 +**Business Plan - Needs Analysis** 
 +  * Define Market Segment 
 +    * Clearly define client/customer base 
 +    * How many potential clients are there? 
 +    * Where are they found? 
 +    * What are their characteristics? 
 +  * Identify other players 
 +    * Others providing similar services 
 +    * Others serving the same client base 
 +    * Similar service providers in other regions 
 + 
 +---- 
 + 
 +**n-2-n Neighbor to Neighbor** 
 +  * Needs: Many of our elderly residents need simple assistance in their homes, cleaning, shopping, yardwork, etc. Some also need simple companionship and primary caregivers need respite assistance. Others with handicaps or temporary medical needs may also benefit. 
 +  * Scope of Need: In our town of 30,000, we estimate 1,500 households would benefit from some sort of assistance. 
 +  * Mission and Goals: Connecting neighbors with neighbors and lending a helping hand to elders. 
 + 
 +---- 
 + 
 +**Business Plan – Organization Description** 
 +  * Overview of organization’s plan to meet the needs identified above 
 +  * Identify goods and services and describe how they will be provided 
 +  * Organization and Management 
 +    * Board Roles and Responsibilities 
 +    * Organizational Chart & Job Descriptions 
 + 
 +---- 
 + 
 +**Business Plan – Communication and Development** 
 +  * Communication 
 +    * Create communication plan 
 +    * Develop methods of maintaining contact with 
 +      * Clients and potential clients 
 +      * Grantors and donors and supporters 
 +  * Development 
 +    * Create development plan 
 +    * Identify sources of funding 
 +    * Identify development strategies to engage the community 
 + 
 +---- 
 + 
 +**Business Plan – Financials** 
 +  * Financial Statements to Date 
 +  * Budget for start-up 
 +    * 3 months 
 +    * 6 months 
 +    * 1 year 
 +    * 2 years 
 +    * 3 years
  
 +----
 +**Business Plan – Appendices**
 +  * Resumes of key managers
 +  * List of Services
 +  * Letters of reference
 +  * Details of market studies / needs analysis
 +  * Relevant bibliography
 +  * Legal documents
 +    * Articles, Bylaws, Corporate Minutes
 +    * Copies of leases; Building permits; Contracts
 +    * Licenses, Insurance, etc.
 +  * List of business consultants and professionals
  
-  * Business Plan Needs Analysis +----
-    * Define Market Segment +
-      * Clearly define client/customer base +
-      * How many potential clients are there? +
-      * Where are they found? +
-      * What are their characteristics? +
-    * Identify other players +
-      * Others providing similar services +
-      * Others serving the same client base +
-      * Similar service providers in other regions+
  
-  * n-2-n Neighbor to Neighbor 
-    * Needs: Many of our elderly residents need simple assistance in their homes, cleaning, shopping, yardwork, etc. Some also need simple companionship and primary caregivers need respite assistance. Others with handicaps or temporary medical needs may also benefit. 
-    * Scope of Need: In our town of 30,000, we estimate 1,500 households would benefit from some sort of assistance. 
-    * Mission and Goals: Connecting neighbors with neighbors and lending a helping hand to elders. 
-  * Business Plan – Organization Description 
-    * Overview of organization’s plan to meet the needs identified above 
-    * Identify goods and services and describe how they will be provided 
-    * Organization and Management 
-      * Board Roles and Responsibilities 
-      * Organizational Chart & Job Descriptions 
-  * Business Plan – Communication and Development 
-    * Communication 
-      * Create communication plan 
-      * Develop methods of maintaining contact with 
-        * Clients and potential clients 
-        * Grantors and donors and supporters 
-    * Development 
-      * Create development plan 
-      * Identify sources of funding 
-      * Identify development strategies to engage the community 
-  * Business Plan – Financials 
-    * Financial Statements to Date 
-    * Budget for start-up 
-      * 3 months 
-      * 6 months 
-      * 1 year 
-      * 2 years 
-      * 3 years 
-  * Business Plan – Appendices 
-    * Resumes of key managers 
-    * List of Services 
-    * Letters of reference 
-    * Details of market studies / needs analysis 
-    * Relevant bibliography 
-    * Legal documents 
-      * Articles, Bylaws, Corporate Minutes 
-      * Copies of leases; Building permits; Contracts 
-      * Licenses, Insurance, etc. 
-    * List of business consultants and professionals 
 **Budget** **Budget**
 ^ Account ^ Startup ^ Year I ^ Year II ^ ^ Account ^ Startup ^ Year I ^ Year II ^
Line 90: Line 112:
  
  
-  * Assemble Resources +---- 
-    * Based on Research and Planning + 
-    * Board Members +**Assemble Resources** 
-    * Management +  * Based on Research and Planning 
-    * Staff +  * Board Members 
-    * Funding & Resources +  * Management 
-      * Initial +  * Staff 
-      * Development Plan +  * Funding & Resources 
-      * Crowdfunding +    * Initial 
-        * Internet-facilitated fundraising +    * Development Plan 
-        * Tax Laws still apply + 
-        * Charitable Solicitation Laws still apply +---- 
-        * Take account of costs and fees (3-15%) + 
-        * Equity, Loan, Gift +**Crowdfunding** 
-        * Entrepreneur: wider exposure, risk loss of ideas or control +  * Internet-facilitated fundraising 
-        * Investor: many ideas, lack of due diligence+  * Tax Laws still apply 
 +  * Charitable Solicitation Laws still apply 
 +    * [[https://ago.mo.gov/civil-division/consumer/business-registrations/charitable-organizations-professional-fundraisers]] 
 +  * Take account of costs and fees (3-15%) 
 +  * Equity, Loan, Gift 
 +  * Entrepreneur: wider exposure, risk loss of ideas or control 
 +  * Investor: many ideas, lack of due diligence 
 + 
 + 
 +----
  
 ===== Establish the Legal Foundations ===== ===== Establish the Legal Foundations =====
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       * An attorney familiar with nonprofit law is an indispensable help in successfully meeting all these demands       * An attorney familiar with nonprofit law is an indispensable help in successfully meeting all these demands
     * File Articles of Incorporation and draft Bylaws.     * File Articles of Incorporation and draft Bylaws.
-    * Apply for Federal Tax ID number and Federal Tax Exempt status.+    * Apply for Federal Tax ID number and Federal Tax Exempt status. FREE 
 +    * [[https://www.irs.gov/businesses/small-businesses-self-employed/apply-for-an-employer-identification-number-ein-online]]
  
-| Articles of Incorporation | Bylaws | EIN SS-4 | Tax Exemption Form 1023 |+ Articles of Incorporation   Bylaws   EIN SS-4   Tax Exemption Form 1023  |
  
     * Establish a Conflict of Interest Policy     * Establish a Conflict of Interest Policy
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     * Protect trademarks / tradenames & intellectual property     * Protect trademarks / tradenames & intellectual property
     * Develop a checklist for Corporate Legal Compliance     * Develop a checklist for Corporate Legal Compliance
-  * Articles of Incorporation and Bylaws 
-    * Articles of Incorporation 
-      * Gives the organization a separate legal existence 
-      * Filed with Secretary of State 
-      * Generally a fill in form, but care must be taken in drafting purpose clauses 
-    * Bylaws 
-      * Internal regulation of the organization 
-      * Governance: Members and Directors 
-      * Appointment of Officers and Directors 
-      * Role and responsibilities of the Board 
-      * Meaningful oversight of staff – purposes, activities, financials 
-      * Amendment and Dissolution 
  
-  * Tax ID number +---- 
-    * Form SS-4 + 
-    * Easy Application +**Articles of Incorporation and Bylaws** 
-    * Needed for +  * Articles of Incorporation 
-      * Bank account +    * Gives the organization a separate legal existence 
-      * Tax exempt filing +    * Filed with Secretary of State 
-      * Employment taxes+    * Generally a fill in form, but care must be taken in drafting purpose clauses 
 +  * [[https://www.sos.mo.gov/business/corporations/forms.asp]] 
 +  * [[https://www.sos.mo.gov/CMSImages/Business/corp52.pdf?v=2]] 
 +  * Purpose and Dissolution - required language: [[https://www.irs.gov/charities-non-profits/suggested-language-for-corporations-and-associations]] 
 +---- 
 + 
 +**Bylaws** 
 +  * Internal regulation of the organization 
 +  * Governance: Members and Directors 
 +  * Appointment of Officers and Directors 
 +  * Role and responsibilities of the Board 
 +  * Meaningful oversight of staff – purposes, activities, financials 
 +  * Amendment and Dissolution - repeat required lanuage regarding purpose and dissolution. 
 + 
 + 
 +---- 
 + 
 +**Tax ID number** 
 +  * EIN 
 +  * Form SS-4 
 +  * Easy Application 
 +  * Needed for 
 +    * Bank account 
 +    * Tax exempt filing 
 +    * Employment taxes 
 +  * [[https://www.irs.gov/site-index-search?search=ein&field_pup_historical_1=1&field_pup_historical=1]]
  
 ===== Federal Tax Exemption Application ===== ===== Federal Tax Exemption Application =====
  
-    * Form 1023 +**Form 1023** 
-      * Part I Identification of Applicant +  * Part I Identification of Applicant 
-      * Part II Organizational Structure +  * Part II Organizational Structure 
-      * Part III Required Provisions of Organizing Documents +  * Part III Required Provisions of Organizing Documents 
-      * Part IV Narrative of Activities +  * Part IV Narrative of Activities 
-      * Part V Compensation of Officers / Directors / Key Employees +  * Part V Compensation of Officers / Directors / Key Employees 
-      * Part VI Beneficiaries of the Organization +  * Part VI Beneficiaries of the Organization 
-      * Part VII History +  * Part VII History 
-      * Part VIII Specific Activities +  * Part VIII Specific Activities 
-      * Part IX Financial Data +  * Part IX Financial Data 
-      * Part X Public Charity Status +  * Part X Public Charity Status 
-      * Part XI User Fee +  * Part XI User Fee 
-      * Supporting Schedules+  * Supporting Schedules 
 +  * [[https://www.irs.gov/pub/irs-pdf/f1023i.pdf]] 
 + 
 + 
 +---- 
 + 
 +**Form 1023-EZ** 
 +  * Form introduced 2014 
 +  * Simplified application process for smaller organizations 
 +  * Only 3 pages long! 
 +  * Reduced application backlog 
 + 
 +---- 
 +**Form 1023-EZ** 
 +  * requires organizations to: 
 +    * Certify that organizing document complies with 501c3 
 +    * Certify that organization will not engage in prohibited activities 
 +    * Provide names/addresses of officers/directors 
 +  * Remember: Approved Forms 1023-EZ are open to public inspection 
 +  * Don’t Forget to Pay the User Fee! 
 +  * [[https://www.irs.gov/forms-pubs/about-form-1023-ez]] 
 + 
 +|Application Type |User Fee| 
 +|Form 1023|$600| 
 +|Form 1023-EZ|$275| 
 +|Group exemption letter|$2,000| 
 + 
 + 
 +    * Must be paid through www.pay.gov 
 +  * Approval of your application is not guaranteed 
 +  * Be sure to fill out the application completely and correctly 
 +  * Once application is approved, IRS will mail a determination letter to the organization 
 + 
 +---- 
 + 
 +**Form 1023-EZ** 
 +  * for smaller organizations seeking 501c3 status who do not have any of the following characteristics: 
 +    * Annual gross receipts >$50k 
 +    * Total assets >$250,000 
 +    * Foreign orgs, Organizations with ties to terrorism 
 +    * LLCs 
 +    * Successors to for-profit orgs 
 +    * Previously revoked 
 +    * Churches, Schools, Hospitals 
 +    * Supporting Orgs, credit counseling, carbon credits, HMO, ACO, donor advised funds, Private foundations, etc....
  
-    * Form 1023-EZ 
-      * Brand new form 
-      * Simplified application process for smaller organizations 
-      * Only 3 pages long! 
-      * Reduced application backlog 
-      * requires organizations to: 
-        * Certify that organizing document complies with 501(c)(3) 
-        * Certify that organization will not engage in prohibited activities 
-        * Provide names/addresses of officers/directors 
-      * Remember: Approved Forms 1023-EZ are open to public inspection 
-      * Don’t Forget to Pay the User Fee! 
-        * Reduced 7/1/2016: $400 to $275 
-        * Must be paid through www.pay.gov 
-      * Approval of your application is not guaranteed 
-      * Be sure to fill out the application completely and correctly 
-      * Once application is approved, IRS will mail a determination letter to the organization 
-      * for smaller organizations seeking 501(c)(3) status who do not have any of the following characteristics: 
-        * Annual gross receipts >$50k 
-        * Total assets >$250,000 
-        * Foreign orgs, Organizations with ties to terrorism 
-        * LLCs 
-        * Successors to for-profit orgs 
-        * Previously revoked 
-        * Churches, Schools, Hospitals 
-        * Supporting Orgs, credit counseling, carbon credits, HMO, ACO, donor advised funds, Private foundations, etc.... 
  
-    * Reduction in 'Inventory' +---- 
-      * Reduced cases more than 270 days old by 91% +**Reduction in 'Inventory'** 
-      * From 54,564 (in 4/14) to 4,791 (in 9/14) +  * Reduced cases more than 270 days old by 91% 
-      * Average from nearly 2 years to 30 days on 1023EZ+  * From 54,564 (in 4/14) to 4,791 (in 9/14) 
 +  * Average from nearly 2 years to 30 days on 1023EZ
  
 ===== Form 990 ===== ===== Form 990 =====
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   * Tax due on Unrelated Business Income – reported on Form 990-T   * Tax due on Unrelated Business Income – reported on Form 990-T
   * Information Return   * Information Return
 +  * 990N [[https://www.irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard]]
 +  * 990 & 990-EZ [[https://efile.form990.org/]]
 +
 +----
 +
  
 | 990-N | Gross receipts normally ≤ $50,000 (may file 990-EZ or 990) | | 990-N | Gross receipts normally ≤ $50,000 (may file 990-EZ or 990) |
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 ===== Ethics ===== ===== Ethics =====
-  * Establish a Conflict of Interest Policy +**Establish a Conflict of Interest Policy** 
-    * Define Interested Persons +  * Define Interested Persons 
-    * Anyone who stands to benefit from a decision +  * Anyone who stands to benefit from a decision 
-    * Require disclosure +  * Require disclosure 
-    * Remaining decisionmakers vote on conflict +  * Remaining decisionmakers vote on conflict 
-    * Record proceedings +  * Record proceedings 
-    * Responding to violations +  * Responding to violations 
-    * Education and periodic review +  * Education and periodic review 
-  * Nonprofit Ethics + 
-    * Provide meaningful financial oversight by board +---- 
-    * Financial literacy training for board members + 
-    * Audit Committee separate from finance committee +**Nonprofit Ethics** 
-    * Rotate Auditors every 5 years +  * Provide meaningful financial oversight by board 
-    * Establish Document Management Policy +  * Financial literacy training for board members 
-    * Review corporate bylaws +  * Audit Committee separate from finance committee 
-    * Review duty of care +  * Rotate Auditors every 5 years 
-    * Review other corporate compliance obligations +  * Establish Document Management Policy 
-    * Review intermediate sanctions +  * Review corporate bylaws 
-  * Develop a Corporate Record-keeping System +  * Review duty of care 
-    * Records System +  * Review other corporate compliance obligations 
-      * Board, Management and Staff Records +  * Review intermediate sanctions 
-      * Finanical records + 
-      * Management + 
-      * Compliance (tax, grants, etc) +---- 
-    * Record Creation and Use + 
-      * Access and confidentiality +**Develop a Corporate Record-keeping System** 
-      * Storage +  * Records System 
-      * Security +    * Board, Management and Staff Records 
-    * Record Retention and Destruction +    * Finanical records 
-      * Legal implications +    * Management 
-      * When and How+    * Compliance (tax, grants, etc) 
 +  * Record Creation and Use 
 +    * Access and confidentiality 
 +    * Storage 
 +    * Security 
 +  * Record Retention and Destruction 
 +    * Legal implications 
 +    * When and How
 ===== Donation Receipts ===== ===== Donation Receipts =====
 {{ ::donationreceipt.png?400 |}} {{ ::donationreceipt.png?400 |}}
  
-  * State and Local Requirements +---- 
-    * Income Tax Exemption (state) + 
-    * Sales Tax Exemption (state and local) + 
-    * Property Tax Exemption (local) +**State and Local Requirements** 
-    * Franchise Tax, etc. (state and local) +  * Income Tax Exemption (state) 
-  * State charitable solicitation requirements+  * Sales Tax Exemption (state and local) 
 +  * Property Tax Exemption (local) 
 +  * Franchise Tax, etc. (state and local) 
 + 
 +---- 
 + 
 +**State charitable solicitation requirements**
     * Soliciting funds from the general public     * Soliciting funds from the general public
     * Fee for service and grant monies generally not covered     * Fee for service and grant monies generally not covered
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     * [[http://www.ago.mo.gov/checkacharity/]]     * [[http://www.ago.mo.gov/checkacharity/]]
   * Annual Report (SOS) (AG)   * Annual Report (SOS) (AG)
-Apply for a nonprofit mailing permit+ 
 +---- 
 + 
 +**Apply for a nonprofit mailing permit**
   * Eligible organizations: Religious, Educational, Scientific, Philanthropic (Charitable), Agricultural, Labor, Veterans, Fraternal   * Eligible organizations: Religious, Educational, Scientific, Philanthropic (Charitable), Agricultural, Labor, Veterans, Fraternal
   * Detailed regulations and qualifications   * Detailed regulations and qualifications
   * http://pe.usps.gov/cpim/ftp/pubs/Pub417/Pub417.pdf   * http://pe.usps.gov/cpim/ftp/pubs/Pub417/Pub417.pdf
 +  * Many organizations use e-mail newsletters instead
 +    * ConstantContact, MailChimp, VerticalResponse
 +    * Email Groups
  
-Local Regulatory Issues+ 
 +---- 
 +**Local Regulatory Issues**
   * Business licenses and permits   * Business licenses and permits
     * Licensing and insurance of professionals     * Licensing and insurance of professionals
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     * Check city, county, municipal offices for necessary permits, regulations, zoning issues.     * Check city, county, municipal offices for necessary permits, regulations, zoning issues.
  
-Employment and Payroll+---- 
 + 
 +**Employment and Payroll**
   * Federal Employment Laws   * Federal Employment Laws
   * State Employment Laws   * State Employment Laws
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   * Employment Handbook   * Employment Handbook
  
-Intellectual Property+ 
 +---- 
 + 
 +**Intellectual Property**
   * **Offensive and Defensive**   * **Offensive and Defensive**
   * **Trademark** exclusively identifies the source or origin of products or services   * **Trademark** exclusively identifies the source or origin of products or services
Line 288: Line 384:
   * **Patent** is a set of exclusive rights granted by a state for a fixed period of time which is new and useful   * **Patent** is a set of exclusive rights granted by a state for a fixed period of time which is new and useful
  
-Checklist for Corporate Legal Compliance+ 
 +---- 
 + 
 +**Checklist for Corporate Legal Compliance**
   * Board Meetings and Minutes   * Board Meetings and Minutes
   * Annual Filings   * Annual Filings
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   * Contracts and Insurance   * Contracts and Insurance
  
-Policies and Procedures+ 
 +---- 
 + 
 +**Policies and Procedures**
   * Staff Policies and Procedures   * Staff Policies and Procedures
   * Staff Record Management Policies and Procedures   * Staff Record Management Policies and Procedures
Line 311: Line 413:
     * Drafted to anticipate and prevent legal problems.     * Drafted to anticipate and prevent legal problems.
  
-Establish Financial Systems+---- 
 + 
 +**Establish Financial Systems**
   * Develop an accounting system and budget.   * Develop an accounting system and budget.
     * Gone are the days of shoe box accounting.     * Gone are the days of shoe box accounting.
Line 318: Line 422:
     * Oversight, recordkeeping and reporting.     * Oversight, recordkeeping and reporting.
  
-Communications & Development+---- 
 + 
 +**Communications & Development**
   * Printed materials, Website, E-mail addresses, Media Relations   * Printed materials, Website, E-mail addresses, Media Relations
   * Database:   * Database:
   * Create development plan   * Create development plan
  
-Find a Site and Plan to Begin Operations+ 
 +---- 
 + 
 +**Find a Site and Plan to Begin Operations**
   * All the hard work begins to pay off in services offered to clients.   * All the hard work begins to pay off in services offered to clients.
   * Ensure Policy / Procedures Compliance   * Ensure Policy / Procedures Compliance
Line 330: Line 439:
     * Update policies and procedures as required     * Update policies and procedures as required
  
-Further Resources + 
-  * www.ahereford.org/nonprofit+---- 
 + 
 +**Further Resources** 
 +  * [[www.ahereford.org/nonprofit]]
   * Email amyhereford@gmail.com for more information   * Email amyhereford@gmail.com for more information
-  * www.irs.gov/eo +  * [[www.irs.gov/eo]] 
-  * http://extension.missouri.edu/cd/orgdevcreating_nonprofit.html+  * [[http://extension.missouri.edu/nonprofit/nonprofit.aspx]] 
 +  * [[http://a.co/2Gs3WpJ|Non-Profit Workbook ]]
  
 ===== 6 reasons NOT to set up a Nonprofit ===== ===== 6 reasons NOT to set up a Nonprofit =====
   * 1. There is already an organization filling that need.   * 1. There is already an organization filling that need.
   * 2. You do not have other people “on board” yet.   * 2. You do not have other people “on board” yet.
-  * 3.Your idea is better suited as a for-profit enterprise+  * 3. Your idea is better suited as a for-profit enterprise
   * 4. Starting up takes time.   * 4. Starting up takes time.
   * 5. You’d like to plan a one time fundraiser.   * 5. You’d like to plan a one time fundraiser.
   * 6. Your type of cause makes it difficult to secure long term funding.   * 6. Your type of cause makes it difficult to secure long term funding.
  
 +===== Dissolution =====
 +  * Meet and/or extinguish all outstanding claims against the organization
 +  * Send Articles of Dissolution to Secretary of State
 +    * Required approval: Directors
 +      * Higher standards for approval may be found in the Articles or Bylaws
 +  * Send Notice to Attorney General
 +    * Notice of who received assets of the Nonprofit
 +    * Retain enough to pay any outstanding debts and professional fee
 +  * Send Notices to claimants
 +    * Mail notice to known claimants
 +    * Publish notice for unknown claimants
 +  * Obtain Tax Clearance Letter from Dept of Revenue
 +  * Send Articles of Termination to Secretary of State
 +    * Mail with Tax Clearance Letter
 +    * Once all business is complete
 ====== Part II ====== ====== Part II ======
  
-What is a non-profit?+**What is a non-profit?**
   * An organization is not organized for profit   * An organization is not organized for profit
   * Organized   * Organized
Line 354: Line 482:
   * Church, Hospital, University, Soup kitchen, Little League, Foundation   * Church, Hospital, University, Soup kitchen, Little League, Foundation
  
-Tax-Exempt Organization Reference Chart+ 
 +---- 
 + 
 +**Tax-Exempt Organization Reference Chart**
 {{ ::teochart.png?400 |}} {{ ::teochart.png?400 |}}
  
-Public Charity+ 
 +---- 
 +===== Public Charity ===== 
   * Inherently public charities: Churches, Schools, Hospitals   * Inherently public charities: Churches, Schools, Hospitals
 {{ ::publicsupport.png?400 |}} {{ ::publicsupport.png?400 |}}
  
-Public Charity+ 
 +---- 
 + 
 +**Public Charity**
   * Supporting Organizations:   * Supporting Organizations:
   * 509a3 – Type I: Subsidiary   * 509a3 – Type I: Subsidiary
Line 368: Line 505:
   * Private Operating Foundation – devotes most of its revenues to carrying out its exempt purposes.   * Private Operating Foundation – devotes most of its revenues to carrying out its exempt purposes.
  
-What is a Nonprofit Board?+ 
 +---- 
 + 
 +===== What is a Nonprofit Board? =====
   * Governing body of the organization   * Governing body of the organization
     * Acts as president, congress and supreme court     * Acts as president, congress and supreme court
Line 375: Line 515:
   * Has the responsibilities specified in the Articles and Bylaws   * Has the responsibilities specified in the Articles and Bylaws
  
-Methods of Appointment+ 
 +---- 
 + 
 +**Methods of Appointment**
 {{ ::boardappt.png?400 |}} {{ ::boardappt.png?400 |}}
  
-What is a Church Sponsored Organization?+ 
 +---- 
 + 
 +**What is a Church Sponsored Organization?**
   * An organization with a split personality   * An organization with a split personality
     * Organized under church law with church responsibilities     * Organized under church law with church responsibilities
Line 385: Line 531:
   * Understand how it is organized, and how it is operated   * Understand how it is organized, and how it is operated
  
-Legal Duties+ 
 +---- 
 + 
 +**Legal Duties**
   * __Duty of Care__: Take reasonable care when making decisions for the organization, be competent   * __Duty of Care__: Take reasonable care when making decisions for the organization, be competent
   * __Duty of Loyalty__: Act in the best interest of the organization, confidentiality   * __Duty of Loyalty__: Act in the best interest of the organization, confidentiality
Line 391: Line 540:
   * __Duty of Obedience__: Act in accordance with the organization’s mission, public trust   * __Duty of Obedience__: Act in accordance with the organization’s mission, public trust
  
-Articles of Incorporation+ 
 +---- 
 + 
 +**Articles of Incorporation**
   * Agreement with the state to establish and maintain the corporation: name, duration, location, registered agent, purpose, nonprofit status, amendment & dissolution   * Agreement with the state to establish and maintain the corporation: name, duration, location, registered agent, purpose, nonprofit status, amendment & dissolution
   * Regular filing responsibilities, often overseen by secretary or treasurer   * Regular filing responsibilities, often overseen by secretary or treasurer
  
-Bylaws+ 
 +---- 
 + 
 +**Bylaws**
   * Law for the Corporation   * Law for the Corporation
   * Board Governance   * Board Governance
Line 408: Line 563:
     * Amendment and dissolution     * Amendment and dissolution
  
-Types of Boards+ 
 +---- 
 + 
 +**Types of Boards**
   * Two – Tiered Board: Member / Director   * Two – Tiered Board: Member / Director
   * Governing Board   * Governing Board
Line 421: Line 579:
   * Expectations   * Expectations
  
-Boards and Management+---- 
 + 
 +**Boards and Management**
 {{ ::board_mgt.png?400 |}} {{ ::board_mgt.png?400 |}}
  
-Traditional Nonprofit Organization Structure+---- 
 + 
 +**Traditional Nonprofit Organization Structure**
 {{ ::traditionalboard.png?400 |}} {{ ::traditionalboard.png?400 |}}
-  *  + 
-  * Other: Ad Hoc or Program Committees +---- 
-  * Budget and Finance Committee + 
-  * Board of Directors +**Honorary and Adjunct Boards*
-  * Fundraising Committee +{{ ::honorary.png?300 |}} 
-  * Nominating Committee + 
-  * -CEOExecutive Director (or President) +----- 
-  * Asst. Director Development (or Vice President) + 
-  * -CFOAsst. Director Finance (or Vice President) +**Key Board Responsibilities**
-  * -COO- Asst. Director Operations (or Vice President) +
-  Asst. Director Planning/ Marketing (or Vice President) +
-  * -COO- Asst. Director PR/Community Affairs (or Vice President) +
-  * Asst. Director Human Resources (or Vice President) +
-  * Honorary and Adjunct Boards +
-  *  +
-  * Fundraising+
-  * Board of Governors +
-  * Board of Advisors +
-  * Friends Groups +
-  Supporting Organizations +
-  Community, Citizen Board +
-  Steering Committees +
-  * Board of Directors or Trustees +
-  * Fundraising Committee +
-  * Budget and Finance Committee +
-  * Other: Ad Hoc or Program Committees +
-  * Nominating Committee +
-  * Executive Director +
-  * Advisory: +
-  * Board Responsibilities +
-  +
   * To make sure that critical systems are functioning the way they should   * To make sure that critical systems are functioning the way they should
   * To make sure that effective systems of checks and balances are in place   * To make sure that effective systems of checks and balances are in place
   * To ask the right questions when clues and information tells us that something is not right   * To ask the right questions when clues and information tells us that something is not right
-  * Board Requirements + 
-  +----- 
 + 
 +**Board Requirements**
   * File and publish Form 990 and State filings   * File and publish Form 990 and State filings
   * Audit / review – file if necessary   * Audit / review – file if necessary
Line 480: Line 622:
   * Obtain business permits   * Obtain business permits
   * Record minutes of board and annual meeting.   * Record minutes of board and annual meeting.
-  * Liability + 
-   +----- 
-  * Wrongful Action+ 
 +===== Liability ===== 
 + 
 +**Wrongful Action**
   * Of corporation – corporation responds for actions of the corporation   * Of corporation – corporation responds for actions of the corporation
   * Of employee   * Of employee
-  * Corporation responds under respondeat superior doctrine +    * Corporation responds under respondeat superior doctrine 
-  * Employee responds if outside scope of work+    * Employee responds if outside scope of work
   * Of board member   * Of board member
-  * Corporation responds if director was reasonably prudent +    * Corporation responds if director was reasonably prudent 
-  * Board member responds if there is a failure of duty of care, loyalty or obedience +    * Board member responds if there is a failure of duty of care, loyalty or obedience 
-  Fiscal Sponsorship and Partnerships + 
-   +----- 
-  * What is Fiscal Sponsorship? + 
-  * An arrangement between a 501(c)(3) public charity and a project in which, typically, the charity receives and expends funds to advance the project while retaining discretion and control over the funds. +===== Fiscal Sponsorship and Partnerships ===== 
-  * Not Fiscal Agency + 
-  * Fiscal Agency – Wrong Term+**What is Fiscal Sponsorship?** 
 +  * An arrangement between a 501c3 public charity and a project in which, typically, the charity receives and expends funds to advance the project while retaining discretion and control over the funds. 
 +  * Not Fiscal Agency – Wrong Term
   * charity is not agent to receive project $   * charity is not agent to receive project $
   * Fiscal Sponsorship – Preferred Term   * Fiscal Sponsorship – Preferred Term
   * charity directs, controls project $   * charity directs, controls project $
-  * Two Main Ways to Do It Right+ 
 +----- 
 + 
 +**Two Main Ways to Do It Right**
   * Direct Project Model (A)   * Direct Project Model (A)
-  * * Independent Contractor is Model B+    * Independent Contractor is Model B
   * Pre-Approved Grant Model (C)   * Pre-Approved Grant Model (C)
-  * Model A – Direct Project + 
-  *  +----- 
-  * Model C – Pre-Approved Grant + 
-  *  +**Model A – Direct Project*
-  * Direct Project, Model A+{{ ::modela.png?300 |}} 
 + 
 +----- 
 + 
 +**Model C – Pre-Approved Grant*
 +{{ ::modelc.png?300 |}} 
 + 
 +----- 
 + 
 +**Direct Project, Model A**
   * Project belongs to sponsor   * Project belongs to sponsor
   * Project is not a separate legal entity   * Project is not a separate legal entity
   * Project personnel are employees / volunteers   * Project personnel are employees / volunteers
   * Contributions belong to sponsor   * Contributions belong to sponsor
-  * Direct Project, Model A+ 
 +----- 
 + 
 +**Direct Project, Model A**
   * Sponsor is liable for everything   * Sponsor is liable for everything
   * Sponsor reports revenue and expenses   * Sponsor reports revenue and expenses
   * Sponsor OWNS project   * Sponsor OWNS project
   * Project may have advisory committee   * Project may have advisory committee
-  * Legal Steps+ 
 +----- 
 + 
 +**Legal Steps**
   * Project director or advisory committee establishes a contract with sponsor.   * Project director or advisory committee establishes a contract with sponsor.
   * Sponsor’s board has already approved a sponsorship program or approves now.   * Sponsor’s board has already approved a sponsorship program or approves now.
   * Fundraising done in name of sponsor.   * Fundraising done in name of sponsor.
   * Sponsor receives grants, donations into project fund account, pays costs directly.   * Sponsor receives grants, donations into project fund account, pays costs directly.
-  * Pre-Approved Grant, Model C+ 
 +----- 
 + 
 +**Model C – Pre-Approved Grant** 
 +{{ ::modelc.png?300 |}} 
 + 
 +----- 
 + 
 +**Pre-Approved Grant, Model C**
   * Project belongs to grantee   * Project belongs to grantee
   * Project is in a separate legal entity   * Project is in a separate legal entity
   * Project personnel work for grantee   * Project personnel work for grantee
   * Charitable contributions go to sponsor first   * Charitable contributions go to sponsor first
-  * Pre-Approved Grant, Model C + 
-  * 1) Grantee is liable for project +----- 
-  * 2) Sponsor reports contributions in and grants out + 
-  * 3) Grantee reports grant in and expenses out +**Pre-Approved Grant, Model C** 
-  * 4) Sponsor retains “variance power” (discretion and control) over funds +  * Grantee is liable for project 
-  * Pre-Approved Grant – 7 Steps +  * Sponsor reports contributions in and grants out 
-  * W ritten grant proposal from project+  * Grantee reports grant in and expenses out 
 +  * Sponsor retains “variance power” (discretion and control) over funds 
 + 
 +----- 
 + 
 +**Pre-Approved Grant – 7 Steps** 
 +  * Written grant proposal from project
   * Sponsor evaluation of proposal   * Sponsor evaluation of proposal
   * Sponsor Board approval   * Sponsor Board approval
Line 540: Line 719:
   * Proper accounting for funds   * Proper accounting for funds
   * Reports from grantee to sponsor   * Reports from grantee to sponsor
-  * How Could Anything Go Wrong? + 
-  * Problems Common to Both Models +----- 
-  *  + 
-  * Sponsor is “absent,” or “We are just using their 501(c)(3)+How Could Anything Go Wrong? 
 + 
 +----- 
 + 
 +**Problems Common to Both Models*
 +  * Sponsor is “absent,” or “We are just using their 501c3
   * No written agreement   * No written agreement
   * Confusion with DAF or other programs   * Confusion with DAF or other programs
   * Sponsor mischaracterizes relationship   * Sponsor mischaracterizes relationship
   * Donor confusion about recipient   * Donor confusion about recipient
-  * Pre-Approved Grant Problems + 
-  +----- 
 + 
 +**Pre-Approved Grant Problems**
   * Failure to pre-approve the grant relationship   * Failure to pre-approve the grant relationship
   * Grantee fails to report income   * Grantee fails to report income
Line 556: Line 742:
   * Sponsor pays grantee’s bills directly   * Sponsor pays grantee’s bills directly
   * Lack of professional grants management   * Lack of professional grants management
 +
 +-----
 +
 +**Resources**
   * Fiscal Sponsorship: 6 Ways To Do It Right, 2005 edition   * Fiscal Sponsorship: 6 Ways To Do It Right, 2005 edition
-  *  
   * Resources   * Resources
   * Fiscal Sponsorship: 6 Ways To Do It Right, 2005 edition   * Fiscal Sponsorship: 6 Ways To Do It Right, 2005 edition
Line 564: Line 753:
   * National Network of Fiscal Sponsors:   * National Network of Fiscal Sponsors:
   * www.tides.org/community/networks-partners/nnfs/   * www.tides.org/community/networks-partners/nnfs/
-  * Basic Nonprofit Board Responsibilities + 
-  * 1. Mission and Purpose +----- 
-  + 
 +===== Basic Nonprofit Board Responsibilities ===== 
 + 
 +**1. Mission and Purpose**
   * Ensure the organization’s mission and purpose.   * Ensure the organization’s mission and purpose.
   * Create and review a statement of mission and purpose   * Create and review a statement of mission and purpose
   * Articulate the organization’s goals, means, and primary constituents served   * Articulate the organization’s goals, means, and primary constituents served
-  * 2. Select Executive + 
-  +----- 
 + 
 +**2. Select Executive**
   * Hire the chief executive   * Hire the chief executive
   * Outline executive's responsibilities   * Outline executive's responsibilities
   * Evaluate and or Fire   * Evaluate and or Fire
-  * 3. Financial Oversight + 
-  +----- 
 + 
 +**3. Financial Oversight**
   * Meaningful financial oversight.   * Meaningful financial oversight.
   * Annual Budget and Audit / review   * Annual Budget and Audit / review
   * Ensuring that proper financial controls are in place   * Ensuring that proper financial controls are in place
-  * 4. Resources + 
-  +----- 
 + 
 +**4. Resources**
   * Ensure adequate resources   * Ensure adequate resources
   * Enable the organization to fulfill its mission.   * Enable the organization to fulfill its mission.
-  * 5. Legal and Ethical Integrity + 
-  +----- 
 + 
 +**5. Legal and Ethical Integrity**
   * Ensure legal compliance and ethical integrity   * Ensure legal compliance and ethical integrity
   * Maintain accountability   * Maintain accountability
   * Know and adhere to legal standards and ethical norms.   * Know and adhere to legal standards and ethical norms.
   * Comply with tax reporting responsibilites   * Comply with tax reporting responsibilites
-  * 6. Planning + 
-  +----- 
 + 
 +**6. Planning**
   * Ensure effective organizational planning.   * Ensure effective organizational planning.
   * Actively participate in an overall planning process   * Actively participate in an overall planning process
   * Assist in implementation   * Assist in implementation
   * Monitor the progress.   * Monitor the progress.
-  * 7. Board Development + 
-  +----- 
 + 
 +**7. Board Development**
   * Recruit and orient new board members   * Recruit and orient new board members
   * Assess board performance   * Assess board performance
Line 603: Line 807:
   * Evaluate its own performance   * Evaluate its own performance
   * Ensure leadership succession   * Ensure leadership succession
-  * 8. Public Image + 
-  +----- 
 + 
 +**8. Public Image**
   * Enhance the organization’s public standing   * Enhance the organization’s public standing
   * Clearly articulate the organization’s mission, accomplishments, and goals to the public   * Clearly articulate the organization’s mission, accomplishments, and goals to the public
   * Garner public support   * Garner public support
-  * 9. Programs + 
-  +----- 
 + 
 +**9. Programs**
   * Determine, monitor, and strengthen the organization’s programs and services   * Determine, monitor, and strengthen the organization’s programs and services
   * Evaluate programs for consistency with the organization’s mission   * Evaluate programs for consistency with the organization’s mission
   * Monitor effectiveness   * Monitor effectiveness
-  * 10. Support Operations + 
-  +----- 
 + 
 +**10. Support Operations**
   * Support the chief executive and assess his or her performance   * Support the chief executive and assess his or her performance
   * Ensure that the chief executive has the support needed to further the goals of the organization   * Ensure that the chief executive has the support needed to further the goals of the organization
Line 620: Line 830:
   * Don't rubber-stamp   * Don't rubber-stamp
   * Balanced, meaningful oversight   * Balanced, meaningful oversight
-  * IRS Priorities + 
-  +----- 
 + 
 +**IRS Priorities**
   * Nonexempt purpose – organizational / operational >>Revocation   * Nonexempt purpose – organizational / operational >>Revocation
   * Exempt asset protection – self-dealing, excess benefit transactions, loans to disqualified persons >>Fines   * Exempt asset protection – self-dealing, excess benefit transactions, loans to disqualified persons >>Fines
Line 627: Line 839:
   * International – foreign grants, FBAR   * International – foreign grants, FBAR
   * Employee / Independent Contractor   * Employee / Independent Contractor
-  * NonProfit Governance + 
-  *  +----- 
-  * 4. Self Governance + 
-  * --Recruit and train new board members +===== NonProfit Governance ===== 
-  * --Board development + 
-  * --Manage Conflicts +{{ ::npogovernance.png?400 |}} 
-  * of Interest + 
-  * 3. Compliance + 
-  * --Annual Report + 
-  * --990 & IRS +----- 
-  * --Employment + 
-  * --Industry Issues +===== Common Mistakes ===== 
-  * --Internal Controls + 
-  * 1Present +**1. Failing to Understand Fiduciary Duties**
-  * --Operations Oversight +
-  * services, finance, funding +
-  * --Reports +
-  --Direction & Decisions +
-  * --Resources +
-  * Human, Financial, etc. +
-  * 2. Future +
-  * --Short term / Long term goals +
-  * --Budget +
-  * --Strategic Planning +
-  * --Program Development +
-  --Staff Development +
-  * Common +
-  * Mistakes +
-  * 1. Failing to Understand Fiduciary Duties +
-  +
   * Duties of obedience, due care and loyalty.   * Duties of obedience, due care and loyalty.
   * Potential liability   * Potential liability
   * Increased scrutiny from the I.R.S., etc.   * Increased scrutiny from the I.R.S., etc.
-  * 2. Failing to Provide Effective Oversight + 
-  + 
 +----- 
 + 
 +**2. Failing to Provide Effective Oversight**
   * Boards can delegate   * Boards can delegate
   * Must exercise oversight   * Must exercise oversight
Line 669: Line 868:
   * Conflict of interest, Executive compensation, Travel and expense, Whistleblower, Employment   * Conflict of interest, Executive compensation, Travel and expense, Whistleblower, Employment
   * Committees   * Committees
-  * 3. Deference to the Executive, Chair or Founder + 
-  + 
 +----- 
 + 
 +**3. Deference to the Executive, Chair or Founder**
   * No one can replace board supervision   * No one can replace board supervision
   * Executive Committee   * Executive Committee
   * Board Chair   * Board Chair
-  * 4. Micro-managing Staff + 
-  + 
 +----- 
 + 
 +**4. Micro-managing Staff**
   * Keys, staff reports   * Keys, staff reports
   * Strategy and direction   * Strategy and direction
   * Resist personal interest, and staff complaints   * Resist personal interest, and staff complaints
-  * 5. Avoiding The Hard Questions + 
-  + 
 +----- 
 + 
 +**5. Avoiding The Hard Questions**
   * Ask the tough questions   * Ask the tough questions
   * Air differences   * Air differences
   * Valuable board members calmly and respectfully, speak their mind   * Valuable board members calmly and respectfully, speak their mind
   * Open, vigorous discussions   * Open, vigorous discussions
-  * 6. Insufficient Conflict of Interest Management + 
-  + 
 +----- 
 + 
 +**6. Insufficient Conflict of Interest Management**
   * Have a policy   * Have a policy
   * Discuss it periodically, when might it arise   * Discuss it periodically, when might it arise
   * Know procedure of disclosure and decisionmaking   * Know procedure of disclosure and decisionmaking
   * Document   * Document
-  * 7. Lack of Awareness of Governing Law + 
-  + 
 +----- 
 + 
 +**7. Lack of Awareness of Governing Law**
   * For profit directors must adjust   * For profit directors must adjust
   * Understand requirements and penalties for non-compliance   * Understand requirements and penalties for non-compliance
   * Ongoing board training   * Ongoing board training
-  * 8. Outdated, Inconsistent Governing Documents + 
-  + 
 +----- 
 + 
 +**8. Outdated, Inconsistent Governing Documents**
   * Know the documents   * Know the documents
   * Read and apply the documents   * Read and apply the documents
Line 703: Line 920:
   * Review documents for consistency, law change, operational change   * Review documents for consistency, law change, operational change
   * Slack   * Slack
-  * 9. Airing Disagreements Outside the Boardroom + 
-  + 
 +----- 
 + 
 +**9. Airing Disagreements Outside the Boardroom**
   * “What happens in the boardroom stays in the boardroom.”   * “What happens in the boardroom stays in the boardroom.”
   * Duty of loyalty   * Duty of loyalty
Line 710: Line 930:
   * If it is too egregious, resign   * If it is too egregious, resign
   * If it is unlawful, consider legal action to protect the organization's rights   * If it is unlawful, consider legal action to protect the organization's rights
-  * 10. Failure to Cultivate Board Diversity + 
-  + 
 +----- 
 + 
 +**10. Failure to Cultivate Board Diversity**
   * Family and friends of the organization   * Family and friends of the organization
   * Volunteers and clients, alum   * Volunteers and clients, alum
Line 718: Line 941:
   * Skills   * Skills
   * Reflect population served   * Reflect population served
-  * Top 10 Nonprofit Risks + 
-   +===== Top 10 Nonprofit Risks ===== 
-  * Risk 1: Financial loss +**Risk 1: Financial loss**
-  +
   * To prevent this, it helps to have a well-trained, well-informed board.   * To prevent this, it helps to have a well-trained, well-informed board.
-  * Risk 2: Social Media + 
-  *  + 
-  * Exposures from social media use, misuse and naivete. Risk-management strategies include written guidelines for employees, volunteers and members and a point person to monitor social media. +----- 
-  * Risk 3: Incivility+ 
-  +**Risk 2: Social Media*
 +  * Exposures from social media use, misuse and naivete.  
 +  * Risk-management strategies include written guidelines for employees, volunteers and members and a point person to monitor social media. 
 + 
 + 
 +----- 
 + 
 +**Risk 3: Incivility**
   * Investigate complaints without delay and hold staff and volunteers accountable.   * Investigate complaints without delay and hold staff and volunteers accountable.
-  * Risk 4: Form 990 + 
-  *  + 
-  * IRS Form 990 and federal tax-exempt status. Losing that status is really easy. +----- 
-  * Risk 5: Copyrights + 
-  *  +**Risk 4: Form 990*
-  * Copyrights and trademarks. Use the copyright symbol. Use work-for-hire agreements with contractors. Respect the work of others. +  * IRS Form 990 and federal tax-exempt status.  
-  * Risk 6: Contracts +  * Losing that status is really easy. 
-  *  + 
-  * Failure to limit a contracting authority and other common mistakes in contracting. Develop a simple policy, clarify who has authority to enter one and obtain legal review, before signing. +----- 
-  * Risk 7: Lack of Consistency + 
-  *  +**Risk 5: Copyrights*
-  * Lack of synchronicity in board policy and practice. Look at policies. Do they need changing? +  * Copyrights and trademarks. Use the copyright symbol.  
-  * Risk 8: Conflicts of Interest +  * Use work-for-hire agreements with contractors.  
-  *  +  * Respect the work of others. 
-  * Failure to understand and manage conflicts of interest. Make sure the policy is easily understood. + 
-  * Risk 9: Fraud +----- 
-  + 
 +**Risk 6: Contracts*
 +  * Failure to limit a contracting authority and other common mistakes in contracting.  
 +  * Develop a simple policy, clarify who has authority to enter one and obtain legal review, before signing. 
 + 
 + 
 +----- 
 + 
 +**Risk 7: Lack of Consistency*
 +  * Lack of synchronicity in board policy and practice.  
 +  * Look at policies. Do they need changing? 
 + 
 + 
 +----- 
 + 
 +**Risk 8: Conflicts of Interest*
 +  * Failure to understand and manage conflicts of interest.  
 +  * Failure to have a policy 
 +  * Make sure the policy is easily understood. 
 + 
 + 
 +----- 
 + 
 +**Risk 9: Fraud**
   * Understand the inherent risks and fraud schemes.   * Understand the inherent risks and fraud schemes.
-  * Risk 10: Reputation + 
-  + 
 +----- 
 + 
 +**Risk 10: Reputation**
   * Remember humility (admit mistakes) and speed (without delay).   * Remember humility (admit mistakes) and speed (without delay).
-  * Caught in the Act - - - Again + 
-  + 
 +----- 
 + 
 +Caught in the Act - - - Again 
 + 
 +----- 
 +==Parting Words===
   * Board composition and numbers matter; guard against founder's syndrome   * Board composition and numbers matter; guard against founder's syndrome
   * Policies are important but must be understood, implemented and enforced   * Policies are important but must be understood, implemented and enforced
/users/ahereford.org/htdocs/canonlaw/data/attic/nonprofit.1500478561.txt.gz · Last modified: 2023/06/30 15:17 (external edit)