IRS offers its nonprofit governance training materials online
17:21, 11 August 2009
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Having a good heart and passion for a cause are nice, but the reality is that a nonprofit organization must be effectively-run, adhering to both legal requirements and suggested practices for good governance, in order to be successful and sustainable.The US Internal Revenue Service has a continuing professional education program for its "Exempt Organizations examination agents, determinations specialists," and others who work with tax-exempt organizations. These materials are VERY detailed and, at times, "thick", but there is a lot of great information here that can help nonprofit organizations with specific questions about governance and compliance issues.
Here are links to the materials used in the IRS training programs:
- Course outline - EO Exam (PDF)
- Lesson materials - EO Determinations (PDF)
- Presentation materials - EO Exam and DC Headquarters (PDF)
- Presentation materials - EO Determinations (PDF)
- Special Determination Issues
- Governance and Related Topics - 501(c)(3) Organizations (PDF)
- Executive Summary, The Appropriate Role of the Internal Revenue Service With Respect to Tax-Exempt Organization Good Governance Issues (Report of the Advisory Committee on Tax Exempt and Government Entities) (PDF)
- Part VI, Form 990 (PDF)
- Part VI, Form 990 instructions (PDF)
