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Full Description
As the number and size of nonprofit organizations continues to grow, NFPs are coming under ever-increasing government scrutiny. Soon Congress will require that nonprofits comply with rigorous accounting and governance standards very similar to those set forth for for-profits in the Sarbanes-Oxley Act. If you work for a nonprofit and are concerned about meeting impending changes to tax and finance standards governing NFPs this book is for you. In simple, straight-forward language, this guide demystifies the often perplexing world of nonprofit governance in the age of Sarbanes-Oxley. Author, Jill Gilbert Welytok, an attorney who heads the Sarbanes-Oxley division of a major Midwest law firm, walks you step-by-step through the process of evaluating your governance structures. She arms you with tips and strategies for adopting uniform standards under current governance and tax laws, while preparing you for any upcoming changes. She shows you how to protect your tax status and reassure donors and volunteers while staying true to your organization's mission. And she fills you in on what you need to know to:
Comply with state laws and regulations
Get and keep tax-exempt status
Avoid lawsuits and other legal landmines
Handle the media
Anticipate future trends
Make sense of the Sarbanes-Oxley act
Including sample nonprofit bylaws and a complete audit committee report, Nonprofit Law & Governance for Dummies, Second Edition is an indispensable survival tool for 21st century nonprofits.
Contents
Foreword xix
Introduction 1
Part I: Nonprofits in the 21st Century 7
Chapter 1: Defining and Scrutinizing the Nonprofit Sector 9
Chapter 2: Regulating Nonprofits: Who's in Charge? 21
Chapter 3: The State of the Nation's Nonprofits 33
Part II: The Nuts and Bolts of Nonprofits 45
Chapter 4: Starting Up and Staying True to the Mission 47
Chapter 5: Getting Tax-Exempt Status 69
Chapter 6: Paying Nonprofit Directors, Officers, Staff, and Volunteers 87
Part III: Structuring a Nonprofit to Meet Its Mission 101
Chapter 7: Filing the Dreaded Form 990 103
Chapter 8: The Responsibilities of the Board 117
Chapter 9: Creating the Right Committee Structure 135
Chapter 10: All About Audit Committees 141
Part IV: Some Special Types of Nonprofits 151
Chapter 11: Forming a Solid Foundation 153
Chapter 12: Capitalizing on Cooperatives 165
Part V: Legal Landmines 179
Chapter 13: Existing in a World of Sarbanes-Oxley 181
Chapter 14: Some Sticky Accounting Issues That All Nonprofits Face 199
Chapter 15: Communicating Comfortably with the IRS 217
Part VI: The Part of Tens 227
Chapter 16: More Than Ten Web Sites Every Nonprofit Should Visit 229
Chapter 17: Ten Questions to Ask Before Agreeing to Join a Nonprofit Board 235
Chapter 18: Ten Ways to Lose Tax-Exempt Status 243
Chapter 19: Ten Tips for Dealing with the Media 249
Part VII: Appendixes 255
Appendix A: Sample Nonprofit Bylaws 257
Appendix B: Sample Audit Committee Report 261
Appendix C: State Regulatory Authorities for Nonprofits 263
Appendix D: Selections from the Revised Model Nonprofit Corporation Act (1987) 275
Index 325
