Resources, Forms, Checklists
Hurwit & Associates' Nonprofit Law Resource Library: Includes state by state filing, compliance and statutes.
IRS Tax Treaties
Good Governance Practices for 501(c)(3) Organizations
The IRS issued these "Best Practices" guidelines (Feb. 2007) for Non-Profit Organizations. While these are not mandatory, the IRS believes adoption or clarification of policy in the following areas is advisable: mission statement; code of ethics and whistleblower policies; director duties of loyalty and due diligence and oversight of conflicts of interest; public transparency of activities and finances; fundraising policies; board oversight of finances; compensation of directors, officers and staff; and a document retention policy.
E-file for Charities and Non-Profits: The IRS web page with information about the electronic filing program for Form 990. Includes an application to participate in the IRS e-file program.
American Council on Gift Annuities
This is a non-profit organization for the purpose of providing educational services to American charities on gift annuities and other planned gifts. It publishes suggested charitable gift annuity rates for use by charities and their donors. Its web site includes Gift Annuity Rates and in-depth information on regulation of gift annuities by state laws.
Includes resources for students on general tax questions.