当然，美国国税局列出的政策 990年形成 不需要. But the IRS does equate the ones listed below to overall good organizational governance – meaning if you don’t have them in place now, it’s a good idea to consider making this task a priority.
“As a measure of our interest in this area,” the 国税局说, “we ask about an organization’s governance, both when it applies for tax-exempt status and then annually as part of the information return that many charities are required to file with the [IRS].”
In addition to the policies the IRS would like to see in place within your organization, there are other really great policies out there that can set your nonprofit apart from the competition while helping you become more effective in all facets of the organization. 继续往下读，了解更多.
善政基本方针
不知从何开始? Consider drawing up the following policies, which are identified by the IRS on 990年形成.
- 治理, For organizations with a more wide-spread reach, policies must be put in place to help govern the activities of any chapters affiliates, and branches to ensure operations are consistent with the nonprofit’s exempt purposes.
- 990检讨- Your organization should have a process that allows all board members to review 990年形成, prior to the document being filed with the IRS.
- 利益冲突- 除了要求所有官员, 董事, trustees and key employees should disclose any interests that could result in conflicts, the organization should have a policy in place that outlines how the organization actively monitors and enforces 这个特殊的政策.
- 举报人政策- This policy is important because it helps ensure that anyone coming forward with 提示或关心 这样做可以不担心遭到报复吗.
- Document Retention and Destruction Policy – You don’t have to keep every document every drawn up or collected by your organization, but you do need to keep a few of them around for a while. 问问你的意图顾问 how long you should hold on to particular documents to ensure you continue to comply with state and federal laws.
- 补偿, While board members are not generally paid for the work they perform for the organization, some members may receive stipends for their efforts. Additionally, there may be others employed by the nonprofit. Before anyone is compensated for serving the organization, a deliberation phase should be 文件化和正式批准 由董事会决定.
- 〇合资企业 如果非营利组织投资了, contributed assets to or participated in a joint venture or similar arrangement with a taxable entity during the year, 必须制定一项政策 to evaluate its participation under applicable federal tax law and take steps to safeguard the organization’s exempt status.
非营利组织的黄金标准政策
The policies above are great, but we’ve only scratched the surface. These policies and procedures will help take your nonprofit’s governance to the next level.
- 〇《安全的赌博软件》 This particular policy should be considered a living document and the provisions outlined within should be considered a part of the organization’s brand and culture.
- 费用报销- 为了报销费用, documentation should be required for all receipts over a particular dollar amount.
- 〇接受礼物 除了正式的书面政策, potential gifts should be screened by legal counsel to determine whether ethics, financial circumstance or other interests held by your nonprofit would be compromised.
- 财务报表审查- An independent audit committee should meet to monitor the organization’s financial practices as well as to select a knowledgeable auditor.
- 获资助人 if your organization is in the business of providing grants, be sure to have a policy in place to identify how grant recipients are selected.
- 〇捐赠支出 If your nonprofit is considering an investment, this policy will help ensure that the organization’s resources are being managed responsibly.
- 筹款, Nonprofits with written fundraising policies can ensure that funds are in line with the nonprofit’s mission and objectives.
- 披露, Don’t forget to identify a policy that aids in the disclosure of your organization’s governing documents. 这些天, there is not much more important than facilitating transparency among your internal stakeholders and external audience.
- 分钟, Not only are your meeting minutes a great resource for those who couldn’t attend a recent meeting, they are essential to keeping your organization on course and for referring back to critical decisions and announcements.
很多时候, the whirlwind of day-to-day responsibilities takes over and any desire you once had to review and update your nonprofit’s policies and procedures is forgotten. 不要让历史重演!
It’s still a good time to set aside time to tackle your organization’s policies, 帮助永远不会离你远去. 电子邮件的意图 & 比较靠谱的赌博软件 for help or for additional tips and insight.
By 布伦特·阿迪特，注册会计师 都柏林(办公室)