Preventing Fraud in Nonprofit Organizations by Edward J. McMillan, CPA, CAE, is described on the book’s back cover as "the proactive manual your organization needs to detect fraud and prevent it from affecting your organization’s bottom line and name." McMillan, an experienced association executive, delivers the goods with dozens...
San Francisco – New Sick Law Goes Into Effect
Effective as of February 5, 2007, all employers (including nonprofits) must provide paid sick leave for staff members working in San Francisco. Learn more about this groundbreaking, controversial law at the following sites: Fact Sheet – Paid Sick Leave Ordinance – SF Office of Labor Standards Enforcement FAQs –...
Advisory Committee Principles – Principles for Responsible Fundraising Practices
Here are the 7 draft principles falling within the category of "Principles for Responsible Fundraising Practices" developed by the Panel on the Nonprofit Sector’s Advisory Committee on Self-Regulation of the Charitable Sector: Solicitation materials and other communications with donors and the public must clearly identify the organization and be...
Advisory Committee Principles – Principles for Strong Financial Oversight
Here are the 5 draft principles falling within the category of "Principles for Strong Financial Oversight" developed by the Panel on the Nonprofit Sector’s Advisory Committee on Self-Regulation of the Charitable Sector (note that today is the last day for public comment): The board of a charitable organization must...
Advisory Committee Principles – Principles for Effective Governance
Here are the 11 draft principles falling within the category of "Principles for Effective Governance" developed by the Panel on the Nonprofit Sector’s Advisory Committee on Self-Regulation of the Charitable Sector: The board of a charitable organization must meet regularly enough to conduct its business and fulfill its duties....
Advisory Committee Principles – Facilitating Legal Compliance
Here are the 6 draft principles falling within the category of "Facilitating Legal Compliance" developed by the Panel on the Nonprofit Sector’s Advisory Committee on Self-Regulation of the Charitable Sector: A charitable organization should be knowledgeable about and must comply with all applicable laws and regulations and international conventions....
Independent Sector: Draft Principles for Self-Regulation
The Panel on the Nonprofit Sector’s Advisory Committee on Self-Regulation of the Charitable Sector has developed a set of 29 principles of effective practice for charitable organizations. The Committee recommends that all charitable organizations aspire to follow these principles and that all larger public charities (annual revenues of at...
Charitable Class
IRS Publication 3833 (Rev. 9-2005) provides the following description of a charitable class: The group of individuals that may properly receive assistance from a charitable organization is called a charitable class. A charitable class must be large or indefinite enough that providing aid to members of the class benefits...
The Pursuit of Happyness
I went to see The Pursuit of Happyness, starring Will Smith, on New Year’s Day. The movie is about Chris Gardner, a father raising his son while struggling to overcome tremendous hardships, including periods of homelessness. Rotten Tomatoes rates the movie a 68 and provides the following critical consensus: ...
onPhilanthropy’s Top Ten Stories of 2006
Happy New Year! One of my resolutions for 2007 (yes, I’m one of those people who still make resolutions) is to elevate the frequency of postings on the Nonprofit Law Blog. My first post of 2007 is the following top ten list. onPhilanthropy’s Top Ten Stories of 2006 Warren...