Free Resource Library
We frequently share these resources with clients. They cover a range of subjects nonprofits often encounter.
Nonprofit Sector Standards
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Charities Review Council – Accountability Standards, 2018 (pdf)
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Minnesota Council of Nonprofits: Principles & Practices for Nonprofit Excellence, 2014 (pdf)
Governance
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Liability of Nonprofit Directors and Officers, J. Urban, Legal for Good, (pdf)
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Not-for-Profit Directors’ and Officers’ Responsibilities, Mosher & Wagenmaker LLC (pdf)
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What Should your Board Members be Accomplishing at Board Meetings?, J. Urban, Legal for Good, (pdf)
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Board Meeting Minutes – Part I, E. Chan, Nonprofit Law Blog, February 2011 (pdf)
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Board Meeting Minutes – Part II, E. Chan, Nonprofit Law Blog, February 2011 (pdf)
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Mission Statement and Evolving Mission Issues, J. Urban (pdf)
Fiscal Sponsorship
Fundraising
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Collective Impact, J. Kania & M. Kramer, Stanford Social Innovation Review, Winter 2011 (pdf)
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5 Steps to Major Gift Success, Andrew Olsen, June 2011 (pdf)
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How To Get Corporate Sponsors For Your Event, Sumac, June 2011 (pdf)
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Soliciting for Charity, J. Urban, Minnesota Bench & Bar Magazine, December 2010 (pdf)
Operations
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Independent Contractor or Employee?, Publication 1779, IRS, March 2012 (pdf)
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Executive Compensation – The Legal Issues, M. Berger, Nonprofit Law Blog, September 2015 (pdf)
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Religious Organization Law: Minister Compensation, Benefits, and Related Issues, J. Urban (pdf)
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Fair Hiring Practices for Criminal Background Checks, M. Haase, Council on Crime and Justice (pdf)
IRS Guidance & Related
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Form 990 and Accounting for Income from Unrelated Business Activities, J. Urban (pdf)
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Travel, Entertainment, Gift, and Car Expenses, Publication 463, IRS, 2018
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Tax Exempt Status for your Organization, Publication 557, IRS, January 2019
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Tax on Unrelated Business Income of Exempt Organizations, Publication 598, IRS, February 2019
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Taxation of Unrelated Business Income, Hurwit & Associates, 2008 (pdf)
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Independent Contractor or Employee?, Publication 1779, IRS, March 2012
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Tax-Exempt Organizations and Gaming, Publication 3079, IRS, October 2018
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Tax Guide: Veterans’ Organizations, Publication 3386, IRS, April 2018
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Compliance Guide for 501(c)(3) Public Charities, Publication 4221-PC, IRS, March 2018
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Compliance Guide for 501(c)(3) Private Foundations, Publication 4221-PF, IRS, August 2014
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A Charity’s Guide to Vehicle Donation, Publication 4302, IRS, January 2015
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A Donor’s Guide to Vehicle Donation, Publication 4303, IRS, January 2015
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Facts About Terminating or Merging your Exempt Organization, Publication 4779, IRS, May 2009
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Noncash Charitable Contributions, Form 8283, IRS, December 2014
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Overview of Inurement/Private Benefit Issues in IRC 501(c)(3), IRS, 1990 EO CPE Text, 1990
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Intermediate Sanctions (IRC 4958) Update, L. Brauer & L. Henzke, IRS, 2003 EO CPE Text, 2003
Foundations
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Spending Policies for Foundations, Bernstein Global Wealth Management, June 2010 (pdf)
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Compliance Guide for 501(c)(3) Private Foundations, Publication 4221-PF, IRS, August 2014
Governments
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General Ethics Guide for Counties, Association of Minnesota Counties 2016 (pdf)
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Information Memo: Official Conflict of Interest, League of Minnesota Cities (pdf)
Minnesota & Federal Nonprofit Laws
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A Guide to Minnesota’s Charities Laws, Minnesota Attorney General’s Office
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Minnesota Nonprofit Corporations Act: Minnesota Statute Chapter 317A
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Social And Charitable Organizations: Minnesota Statute Chapter 309
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Property Taxes, Exempt Property: Minnesota Statute Section 272.02
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Lawful Gambling and Gambling Devices: Minnesota Statute Chapter 349
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Overtime Final Rule and the Nonprofit Sector: US Dept. of Labor
Other Useful Resources
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Nonprofit Organization Resources, Minnesota Attorney General’s Office
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Public Charities: Receiving and Projecting Financial Support, J. Urban (pdf)
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Nonprofit Privacy Policies – What documents are public? J. Urban, Legal for Good, (pdf)
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State Tax Exemption Strategies, J. Urban, Legal for Good, updated May 2016 (pdf)
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Preventing and Surviving an Audit, J. Urban, Legal for Good, (pdf)
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Nonprofits – International Charity Activities, G. Takagi, Nonprofit Law Blog, August 2015 (pdf)