Fiscal Management Content Topic Results

Nonprofit Management

berdman — Thu, 13 Jul 2017 19:38:33 +0000

Nonprofit Management berdman Thu, 07/13/2017 - 15:38

Published

September 14, 2023

Author(s)

Breckan Erdman Winters

Nonprofit organizations play a key role in our efforts to end gender-based violence and other forms of injustice and to build safe and thriving communities. In order to ensure that nonprofits are able to be as effective and mission-driven as possible in their programmatic work, they need to have a solid infrastructure. This collection offers key information on nuts and bolts of managing a nonprofit, and resources to support organizations in their journey to dismantle structural racism and center racial equity. Particular attention is paid to the importance of building a strong and diverse board and staff, helpful fundraising strategies, managing the organization's finances, and ways to promote a healthy workplace through human resources management.

"Leaders, even the most visionary, cannot do this work alone. Strong, healthy organizations that understand their unique contributions are needed to power the ideas and change we want." - Move to End Violence

Developed by NRCDV staff in consultation with the National Network to End Domestic Violence.

Legislative Advocacy for Nonprofit Organizations

berdman — Wed, 21 Jun 2017 18:11:22 +0000

Legislative Advocacy for Nonprofit Organizations berdman Wed, 06/21/2017 - 14:11

Published

July 01, 2017

Author(s)

Breckan Erdman Winters

Rosie Hidalgo

Shaina Goodman

Legislative action has long played an important role in the movement to end gender-based violence, often as a critical component of the grassroots activism of survivors, advocates, and other people committed to mobilizing to end gender-based violence (ICADV 2009). In order to have widespread impact and improve the laws, policies and systems that affect victims of gender-based violence, engaging in advocacy with legislators and policymakers at the local, state, and national level is essential.

Legislators and policy makers rely on hearing from constituents and community members about ways that laws can be improved to better address domestic and sexual violence. Through legislative advocacy and “lobbying,” domestic and sexual violence organizations can work to “improve policies that are responsive to the needs and realities of survivors as well as their children and families” by connecting legislators to the needs and lived experiences of survivors in their communities (National Latin@ Network). Lobbying is recognized as “a key way that nonprofits can advance their mission, amplify the voices of their supporters, educate policymakers, and protect their values" (Bolder Advocacy). As Nayantara Mehta writes, “Getting involved in the legislative process and having a say in policy discussions is not just an appropriate role for nonprofits; it is vital. If nonprofits are not speaking on behalf of their often-vulnerable communities, chances are nobody else is either.” (Mehta 2009).

Nonetheless, domestic and sexual violence organizations may hesitate to participate in legislative advocacy due to concerns about or limited understanding of the restrictions on 501(c)(3) nonprofits’ lobbying activities. While some activities, such as endorsing or opposing particular candidates for public office, are strictly prohibited, Congress specifically created rules that permit nonprofit organizations to engage in lobbying, as long as it does not constitute a “substantial part” of the organization’s activities. Additionally, nonprofits can also participate in other advocacy focused on influencing public policy, described in more detail below.

This collection is designed to provide assistance to nonprofit organizations interested in participating in legislative advocacy. Resources include materials describing the specific federal regulations limiting lobbying activities of 501(c)(3) nonprofits; details on the ways in which these organizations can participate in lobbying activities; specific information on legislative advocacy for domestic and sexual violence organizations; and useful advocacy tools and tips.

Please note that this collection is intended to provide general information on these topics and does not constitute legal advice.

Simplifying implementation of FASB’s not-for-profit financial reporting standard

berdman — Wed, 25 Mar 2020 19:08:52 +0000

Simplifying implementation of FASB’s not-for-profit financial reporting standard berdman Wed, 03/25/2020 - 15:08

General Material

Published Date

December, 2018

Publisher(s)

Journal of Accountancy

Author(s)

Christopher M. Gordon

Ruth Granlund

The Financial Accounting Standards Board (FASB) standards updates released in 2016 present significant changes to nonprofit financial reporting. This article highlights 6 of the main changes and discusses both things to consider and best practices that can help nonprofits implement the new standards.

Associated Links

Simplifying implementation of FASB’s not-for-profit financial reporting standard

Material Categories

Fiscal Management

Nonprofit Management

Fraud in Nonprofits: Tips to Spot & Prevent It

berdman — Thu, 08 Jun 2023 18:40:58 +0000

Fraud in Nonprofits: Tips to Spot & Prevent It berdman Thu, 06/08/2023 - 14:40

General Material

Published Date

March, 2017

Publisher(s)

Huffington Post

Author(s)

Dianne Chipps Bailey

Nonprofits face myriad financial challenges including guarding against fraud. Presented here are easy steps you can take to reduce the risk of fraud and detect it if it occurs.

Associated Links

Fraud in Nonprofits: Tips to Spot & Prevent It

Material Categories

Fiscal Management

Nonprofit Management

Measuring Lobbying: Expenditure Test

berdman — Wed, 21 Jun 2017 17:17:05 +0000

Measuring Lobbying: Expenditure Test berdman Wed, 06/21/2017 - 13:17

General Material

Published Date

February, 2017

Publisher(s)

Internal Revenue Service (IRS)

The Expenditure Test is a more specific standard that the IRS uses to measure a nonprofit’s lobbying activities, if a nonprofit has elected to use this standard. Under the expenditure test, the extent of an organization’s lobbying activity will not jeopardize its tax-exempt status nor incur a penalty, provided that its expenditures related to lobbying activities do not normally exceed a specified amount, which is calculated based on the organization’s overall budget.

Associated Links

Measuring Lobbying: Expenditure Test

Material Categories

Fiscal Management

Lobbying

berdman — Wed, 21 Jun 2017 17:11:04 +0000

Lobbying berdman Wed, 06/21/2017 - 13:11

General Material

Published Date

February, 2017

Publisher(s)

Internal Revenue Service (IRS)

This webpage provides a basic overview of the limitations on lobbying for 501(c)(3) organizations under the IRS rules.

Associated Links

Lobbying

Material Categories

Fiscal Management

Nonprofit Management

Measuring Lobbying Activity: Substantial Part Test

berdman — Wed, 21 Jun 2017 17:13:46 +0000

Measuring Lobbying Activity: Substantial Part Test berdman Wed, 06/21/2017 - 13:13

General Material

Published Date

February, 2017

Publisher(s)

Internal Revenue Service (IRS)

This is the standard that the IRS applies if a nonprofit organization has not elected to use the “Expenditure Test." Whether an organization’s attempts to influence legislation, i.e., lobbying, constitute a substantial part of its overall activities is determined on the basis of all the pertinent facts and circumstances in each case. The IRS considers a variety of factors, including the time devoted (by both compensated and volunteer workers) and the expenditures devoted by the organization to the activity, when determining whether the lobbying activity is substantial.

Associated Links

Measuring Lobbying Activity: Substantial Part Test

Material Categories

Fiscal Management

The Nonprofit CFO's Survival Guide: A Mini "Field Manual"

berdman — Wed, 20 Sep 2017 14:48:17 +0000

The Nonprofit CFO's Survival Guide: A Mini "Field Manual" berdman Wed, 09/20/2017 - 10:48

General Material

Published Date

January, 2017

Publisher(s)

Intacct Corporation

Finance managers at nonprofits face unique pressures. This guide outlines key challenges, requirements, tips, and best practices for nonprofit CFOs and finance staff.

Associated Links

The Nonprofit CFO's Survival Guide

Material Categories

Fiscal Management

Fund Development

Funding Opportunities

Nonprofit Management

Updated Standards for Nonprofit Financial Reporting

berdman — Wed, 20 Sep 2017 15:10:05 +0000

Updated Standards for Nonprofit Financial Reporting berdman Wed, 09/20/2017 - 11:10

General Material

Published Date

September, 2016

Publisher(s)

Nonprofit Information

Author(s)

James Willis

In August 2016, the Financial Accounting Standards Board (FASB) released updated standards revising how nonprofits are to prepare financial statements beginning for fiscal years that start after Dec 15, 2017. This resource provides an overview of those changes.

Associated Links

Updated Standards for Nonprofit Financial Reporting

Material Categories

Fiscal Management

LGBTQ DV Targeted Recommendation: Ensure Family-Provider Wages and Benefits in order to Recruit and Retain Qualified Staff Members from Diverse LGBTQ Communities

berdman — Wed, 08 May 2019 15:08:20 +0000

LGBTQ DV Targeted Recommendation: Ensure Family-Provider Wages and Benefits in order to Recruit and Retain Qualified Staff Members from Diverse LGBTQ Communities berdman Wed, 05/08/2019 - 11:08

General Material

Published Date

September, 2016

Publisher(s)

National LGBTQ DV Capacity Building Learning Center

This targeted recommendation advocates for domestic violence and anti-violence non-profits to address the lack of LGBTQ staff by ensuring family-provider wages for all employees. This recommendation seeks to address the socio-economic challenges faced by LGBTQ people as a result of systemic homophobia and transphobia, and can become barriers to LGBTQ people seeking and retaining employment in non-profits that do not compensate them adequately.

Associated Links

LGBTQ DV Targeted Recommendation: Ensure Family-Provider Wages and Benefits in …

Material Categories

Sexual Orientation / Gender Identity