Governance and management of nonprofit organizations:
- Guidestar – An information service that collects and presents financial and other organizational data on U.S. nonprofit organizations.
- The Nonprofit Quarterly – An independent news organization that provides advice and opinions about nonprofit organizations and democratic activism.
- Independent Sector – A national membership organization of changemakers, nonprofits, foundations, and corporations working to strengthen civil society.
- BoardSource, Inc. – A national organization that works to strengthen nonprofit board leadership.
Resources focused on Massachusetts and New England nonprofits:
- MA Attorney General's Office Non-Profit Organizations/Public Charities Division – Information and required forms for Massachusetts charitable organizations.
- Guide for Board Members of Charitable Organizations – A publication of the Massachusetts Attorney General’s Office that provides guidance to nonprofit Board members in carrying out their responsibilities.
- Massachusetts Nonprofit Network – An organization with a mission to strengthen Massachusetts through nonprofit advocacy, capacity-building, and public awareness.
- Third Sector New England – An organization that provides management and leadership resources to nonprofits.
Internal Revenue Service Resources:
- Applying for Tax-Exempt Status – Application, information, and training tools.
- IRS Charitable Contributions: Substantiation and Disclosure Requirements – Guidance on the federal tax law for organizations that receive tax-deductible charitable contributions and taxpayers who make contributions.
- IRS Form 990 – Information Return of Organization Exempt from Income Tax (and Form 990-EZ and Form 990-N) – The annual information return required to be filed by most exempt organizations, which requires reporting on exempt and non-exempt activities, finances, governance, compliance with tax requirements, and compensation.
- IRS Form 990-T – Exempt Organization Business Income Tax Return – The annual information return required to be filed by exempt organizations to report unrelated business income and tax liability.