Nonprofit Management
Policy and Procedure Development Resources
The new IRS 990 Form for charities asks questions about whether a nonprofit has several types of governance policies in place. BBB Standards also recommend certain types of practices and policies, such as an Effectiveness Assessment Policy. If your organization does not already have these kinds of policies and processes in place, it might be a good idea to establish them now.
Sample Policies Related to 990 Form
Venable LLP Model Nonprofit Governance Policies – Fall 2008
A comprehensive document, including samples of conflict of interest, whistleblower, document and record retention, compensation, joint venture, and distribution of Form 990 policies.
Conflict of Interest Policy
IRS Sample conflict of interest policy
Document Retention and Destruction Policy
National Council of Nonprofit Organizations
Provides a table of document retention guidelines, foruse in developing a policy of your own.
NAVREF (National Association of Veterans Research and Education Foundations)
Offers basics, along with more details about developing a policy.
Whistleblower Policy
NonprofitRiskManagementCenter list of whistleblower resources and a policy sample.
DelawareValley Grantmakers
Resources for developing and implementing a whistleblower policy.
EffectivenessAssessment Policy
Please other side forsample policy.
Data Security, Privacy, and Fraud Prevention
The BBB offers several programs about these important issues affecting nonprofits.
New data security information:
Create a privacy policy:
Security and privacy issues:
This information is provided for educational purposes only and may not be regarded as legal advice.
Please consult your organization’s own counsel if legal information is needed.
Effectiveness Assessment Policy - SAMPLE
WHEREAS, ______(Charity/Foundation) board of directors seeks to establish a policy on effectiveness assessment to help ensure that the organization has defined, measurable goals and objectives in place to evaluate the success and impact of its program(s) in fulfilling these goals and objectives,
IT IS THEREFORE RESOLVED THAT the (Charity/Foundation) board of directors adopts the following policy:
1. At least once every two years, the (Charity/Foundation) will review its goals and objectives toward achieving its mission and will complete a performance and effectiveness assessment of its programs based on that review
2. Such an assessment will be conducted under the authority of the ______Committee of the Board.
3. The (Charity/Foundation) Board will receive a written report of this assessment:
(a) Describing the activities that the (Charity/Foundation) undertook in the prior two years to achieve its goals and objectives,
(b) Identifying the measures used to assess the (Charity/Foundation)’s effectiveness in achieving its goals and objectives,
(c) Analyzing the effectiveness of the (Charity/Foundation)’s programs in achieving the Foundation's goals and objectives,
(d) Recommending future actions the (Charity/Foundation) might take to increase effectiveness based on the findings.
4. At the conclusion of this process, the (Charity/Foundation)’s will revise the goals and objectives for the Foundation, as needed, for the upcoming term and will suggest means of measuring them.
This information is provided for educational purposes only and may not be regarded as legal advice.
Please consult your organization’s own counsel if legal information is needed.