Nonprofit Governance and ManagementAmerican Bar Association, 2002 - 717 pages This updated edition of Nonprofit Governance: The Executive's Guide expands the scope of its popular predecessor to address issue relevant to both directors and managers of nonprofit. |
Contents
Inside the Boardroom A Reprise | 5 |
The New Landscape for Nonprofits | 15 |
Accountability | 29 |
Nonprofit Accountability The Boards Fiduciary Responsibility | 31 |
Exhibit 1 The Boards Fiduciary Responsibility Checklist | 39 |
Undertaking a SelfAssessment or Strategic Study | 41 |
THE BOARD AND ITS COMMITTEES | 55 |
What Every Incoming Director of a Nonprofit Organization Should Know A Checklist | 57 |
A Proposal Writing Short Course | 301 |
Building Sustainable Nonprofits through Social Entrepreneurship | 315 |
Marketing Your Mission | 325 |
Membership Issues for Nonprofit Boards | 339 |
Legal Implications of the Internet for Nonprofits | 357 |
Exhibit 1 Constitutional Analysis of Registration Statues | 366 |
Best Practices and Guidelines for ePhilanthropy | 369 |
Lobbying Advocacy and Nonprofit Management | 371 |
Development of an Effective Board | 63 |
Exhibit 1 Nonprofit Board SelfAssessment | 74 |
The New Directors Orientation | 79 |
Exhibit 1 Nonprofit BoardSelf Assessment | 83 |
Duties and Potential Liabilities of Officers and Directors of Nonprofit Organizations | 85 |
Exhibit 1 The Attorney Generals Guide for Board Members | 92 |
Exhibit 2 GM Board Guidelines on Significant Corporate Governance Issues | 99 |
Composition and Operation of the Board of Directors | 105 |
Exhibit 1 Waiver | 116 |
Exhibit 2 Consent | 117 |
Exhibit 3 Agenda | 118 |
Exhibit 4 Resolution | 119 |
Exhibit 6 Minutes | 121 |
Information Flow | 123 |
Committees | 127 |
Purpose and Functions of the Audit Committee | 137 |
Exhibit 1 Charter of the Audit Committee | 162 |
Executive Leadership Defining Finding and Compensating | 165 |
The Role of the Nominating or Governance Committee of a Nonprofit | 181 |
Exhibit 1 19992000 AAA Board of Directors Skill Matrix | 190 |
Exhibit 2 Criteria and Nominating Process | 191 |
Conflict of Interest Policies and Procedures for Nonprofit Organizations | 193 |
Exhibit 1 ASCS Policy | 201 |
Exhibit 2 AIC Policy | 203 |
Exhibit 3 Mount Holyoke Policy | 208 |
Exhibit 4 Harvard Policy | 212 |
Delegations of Authority in the Nonprofit Organization | 217 |
Exhibit 1 General Resolutions | 220 |
Exhibit 2 General Delegations | 222 |
Exhibit 3 Banking Resolutions | 225 |
Exhibit 4 Amended Bank Resolutions | 227 |
Exhibit 5 Authority over Financial Matters | 229 |
Board Retreats | 231 |
Hunting Headhunters Using Search Firms to Fill Vacancies in Nonprofit Organizations | 235 |
When Charities Get into Trouble Limiting the Liability of Directors and Officers of Nonprofit Organizations | 243 |
Functions and Responsibilities of the Secretary in Nonprofit Corporations | 267 |
VITAL ASPECTS OF MANAGING A NONPROFIT | 275 |
Fund Raising The Roles of the Board and the Staff | 277 |
Exhibit 1 Board Participation in Fund Raising | 287 |
Exhibit 2 A Donor Bill of Rights | 288 |
Exhibit 3 Heritage Preservation | 290 |
Planning for Enhanced Fund Raising | 295 |
The Attorney Generals Regulatory Authority | 395 |
Managing a Nonprofit Organization Effectively under the Equal Employment Opportunity Laws | 405 |
Exhibit 1 Summary of EmploymentRelated Legislation | 421 |
Exhibit 2 Sample Employment Handbook and Table of Contents | 423 |
Exhibit 2A Sample Handbook and Table of Contents | 424 |
Exhibit 3 IRS 20Factor Checklist for Independent Contractor | 425 |
Exhibit 5 Outline of Training Topics for Supervisory Employees | 429 |
Outside the Title VII Bubble Other Theories of Employer Liability | 431 |
The Organizations Risks | 439 |
Exhibit 1 Suggested Questions Concerning the Organizations Risk and Insurance | 447 |
Volunteer Protection Act of 1997An Imperfect Solution | 449 |
Nonprofit Debt Securities and State Regulation | 457 |
Exhibit 1 StatebyState Summary of Laws Regarding Registration of Securities Agents and Issuers | 464 |
ESSENTIAL TOOLS | 469 |
Organizing a Nonprofit Corporation | 471 |
Exhibit 1 Sample Articles of Incorporation | 482 |
Exhibit 2 Transmittal Letter | 485 |
Bylaws | 487 |
Exhibit 1 Sample Bylaws | 490 |
Records Management | 511 |
Exhibit 1 Records Inventory | 525 |
Exhibit 2 Policy Statement | 526 |
Exhibit 3 Retention Schedule | 527 |
SPECIAL NONPROFITS | 529 |
Basic Corporate and Tax Aspects for Religious Organizations | 531 |
Exhibit 1 Section 501c3 Organizations Not Required to File Form 1023 | 561 |
Antitrust and Other Legal Issues for Nonprofit Trade Associations and Professional Societies | 565 |
Governance Issues for Private Social and Recreational Clubs | 591 |
International Aspects of NGOs | 609 |
Exhibit 1 Code of Conduct for NGOs in Ethiopia | 621 |
Exhibit 2 InterAction PVO Standards | 627 |
Taxes and Accounting | 639 |
Basic Nonprofit Accounting Terms Methods and Operations | 641 |
Exhibit 1 Financial Position | 649 |
Exhibit 2 Activities | 651 |
Exhibit 3 Cash Flows | 653 |
What an Executive Director of a Charity Needs to Know about Tax Law | 657 |
What Every Director of a Nonprofit Organization Needs to Know to Avoid Intermediate Sanctions | 671 |
Private Foundations | 681 |
| 695 | |
About the Authors | 709 |
Common terms and phrases
accounting action activities American Bar Association annual antitrust application assets association Attorney audit committee authority benefit board members Board of Directors bylaws chair Chapter charitable organizations charity church club Code compensation conduct conflict of interest contributions director or officer directors and officers discussion donors duties effective employees evaluation example executive director exempt Exhibit expenditure expenses federal financial statements for-profit functions fund raising income indemnification individual Intermediate Sanctions Internal Revenue Internal Revenue Code Internal Revenue Service Internet issues liability limited lobbying meeting membership mission NGOs nominating committee nonprofit boards nonprofit corporation nonprofit entities nonprofit organizations operating organiza organization's participation performance person private foundations procedures professional programs purposes records religious require responsibility risk secretary Section self-assessment social entrepreneurship specific staff standards statutes tax-exempt term limits tion transaction Trustees volunteers vote