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This Web site contains an advanced search option that allows users to access reports and financial information such as 990 forms on many individual nonprofit organizations. Under the nonprofit section, users will find articles about the nonprofit sector.
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Spend Money Like Your Donors Would
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Raise enough money to ensure stable programming, but do not raise more money than is needed.
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Create An Endowment
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Endowments help to stabilize organizations by providing a steady stream of reliable income, in good times and in bad.
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This resource gives a list of the nonprofit organizations that need to report lobbying expenditures and details how they should report them. Key Terms: 1976 Lobby Law, advocacy, financial management, financial responsibility, legal consideration, lobbying regulations
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If Not Electing the Expenditure Test, Tracking Advocacy Activities of Your Volunteers Becomes Very Important
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The Insubstantial Part Test is complicated, and requires meticulous record keeping to prove that your organization has not done too much lobbying.
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Decide Whether You Wish to Elect the Expenditure Test for Lobbying
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If your nonprofit elects to file IRS Form 5768, you will be given clear rules for lobbying, clear spending limits, and will not need to track the advocacy activities of your volunteers.
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Train Your Staff and Board Members to Track Their Advocacy and Lobbying Expenditures Using Time Sheets
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When managing your grassroots network, it is helpful to build an internal system that allows for the tracking and monitoring of advocacy and lobbying activities of all involved.
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This article provides an overview of all key aspects of the federal law related to lobbying by nonprofits. It includes a good explanation of the Tax Reform Act of 1976 otherwise known as the 1976 Lobby Law. Key Terms: advocacy, Expenditure Test, financial management, financial responsibility, legal consideration, lobby laws, lobbying regulation
Preferred Practice:
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Decide Whether You Wish to Elect the Expenditure Test for Lobbying
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If your nonprofit elects to file IRS Form 5768, you will be given clear rules for lobbying, clear spending limits, and will not need to track the advocacy activities of your volunteers.
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Understand Laws and Regulations Regarding Nonprofit Lobbying
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Training and education on lobbying provides the confidence needed to aggressively pursue public policy on behalf of your mission.
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This toolkit gives a basic overview of laws and financial responsibilities that the average small exempt organization is faced with. Topics include starting a nonprofit, lobbying and political activities, federal and state filing requirements, fiduciary responsibilities for boards, unrelated business activities, intermediate sanctions, and more. Key Terms: advocacy, financial management, financial responsibility, governance, intermediate sanctions, IRS, legal considerations, lobbying regulations, taxation, taxes
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Place Your Eggs in Different Baskets
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Just as your personal savings are safer if you invest in many different types of securities, your organization is safer if you raise funds from many different sources, including individuals, corporations, and foundations. Never depend on a single "angel" to support your organization.
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Understand Laws and Regulations Regarding Nonprofit Lobbying
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Training and education on lobbying provides the confidence needed to aggressively pursue public policy on behalf of your mission.
Pitfall:
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Having a Board That is Not Representative
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Match the diversity of your board and staff to the diversity of the people in your community of supporters and clients.
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This article discusses the substantial part test, which is a test the IRS uses to determine if an organization may keep its 501(c)(3) status based on how much lobbying activity the organization conducts, which also includes how much of the organization's advocacy budget is used for lobbying. Key Terms: advocacy, budget, IRS, effective communication, financial management, financial responsibility, legal consideration, lobbying regulation, substantial part test
Preferred Practice:
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Understand Laws and Regulations Regarding Nonprofit Lobbying
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Training and education on lobbying provides the confidence needed to aggressively pursue public policy on behalf of your mission.
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