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Nonprofit

 
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Womens Car Club of Southeast T  

Women's Car Club of Southeast Texas

Small organization whose mission is to help those in need. Please contact us at womenscarclubofsoutheasttexas@gmail.com for information, donations, and assistance if in need
reply to Womens Car Club of Southeast T
bakeone2  

About bakeone2

Founder and executive director of nonprofit corp that donates refurbished computers to veterans and their famiuly members. Also provides OJT for starting a business and Internet and computer basics.

Formerly was CEO of SCI Solutions

Combat wounded vet, USMC

reply to bakeone2
LookOnTheBrightSide  

I did it! The EXPOSURE Concert: Because love shouldnt hurt was watched in 8 countries and almost 30 states

 Im sorry for not writing in a bit, I've been a little busy.

Last Friday, actually this very minute one week ago was kicking off a huge undertaking for me - what was planned as 50 bands and 2 stages for 2 days of music and ended up being 47 various musical acts, one stage, and 3 days, did stream live around the world to expose domestic violence and abuse.

I did it. Darn right I'm proud.

Approximately each half hour, each act came on their own nickel, performed for a half-hour and on to the next band.

It was better than I had planned. It was brought up several times; how all these bands normally would be out their own way gigging, but for these 3 days, growlers, rockers, metal-heads, R&B, hip hop and rock and rollers conjugated and were able to see each other play. Most popular bands in Western New York all together. How cool is that. Several new friends and contacts were made, club owners, lighting folks, sound folks, musicians, all complimented each other and were shaking hands. They got more gigs. Because of me. That rocks my world.

It started as an idea back in January when I announced my new non-profit called OP Music House, Inc. Since then, Ive been on most radio stations, in most of the newspapers, welcomed over the night life scene, have done some speaking engagements and invited to do more, asked to be in a music video and to help organize other events. WOW!

The more I speak out, the more stories I hear. It helps me to fill m knowledge base to help others. I write and speak to educate to eradicate domestic violence and abuse. I have been shown by the public that there is room for me, and people are listening. For that I am grateful. The cause is horrible but real, so I am addressing it right in the face.

Thank you for your support, for reading my articles, for your emails and calls, and letters. I personally read everything and hear every message. Every one means so much to me. It reaffirms the need for my voice to wake up people to say its NOT okay to look the other way and its NOT limited to gender, race, age, creed or career.

I currenly support people nationally to acknowledge people involved or who's acquaintence is involved in abuse - which is control. Remember, those who control are weaklings. Hard to imagine but its true. I am making a video of pictures I have dug out along with some other momentums to demonstrate common characteristics of abusers.

Feel free to find me online, on my facebook or blog, or website. Chin up, faith up! The feedback from the concert was so great that its already booked for next year!

reply to LookOnTheBrightSide
beautifulcreation  

About beautifulcreation

I am in the need of finding help to start a non profit for children and their parents. I am in need of direction to seed money /start up grant money. Is there something out there for minority women who are starting their own business? Thank You

reply to beautifulcreation
Dave H  

Homeless People by David A. Herrera

 reach4salem.org

R.E.A.C.H. 4 SALEM LOCATED IN SALEM, OREGON   Making Salem/Keizer a better place for all  CHANGE A HOMELESS LIFE DONATE     HERE IS WHY "REACH" IS IMPORTANT TO ALL OF US.  Our main goal is to integrate as many of the Homeless people that want to get back into the main stream of society as possible. With donations from you, together we can start a new generation of help for the unfortunate and give the tools needed to do so. This will take a huge amount of time and donations.  Most people do not start at the top. This would be the same problem Reach 4  Salem will have to reach our goal. By starting out as a Family Thrift Store that meets the basic needs of the Homeless Men and Woman. A Thrift Store that would serve as a trust between the Homeless and, the Community. By giving seasonal protection to the Homeless that are in need, is a true blessing.  The Homeless are in the need of coats, shirts, socks, underwear, shoes for both Men and Women, on a regular basis. These basic needs are more important to a Homeless person than food during the winter months. Being Homeless is much more than people realize. First Impressions ?To return into the work force, the applicant must dress "properly" for that position they are seeking. The applicant may require A; resume, shower, shave new cloths, shoes, hair-do, make-up, bows and ribbons for some, phone and, reliable transportation. The average Homeless person does not have a chance or the resources to look their best everyday. Transportation is; walking, bicycling or bus. This is a problem that must be solved to benefit the job seeker(s) and, our community’s burden. Training a person or brushing up for the position always requires people who know-how and, can train for, That  desired position. Knowing the community is helping you and, not looking down on you, makes a big difference in a person’s confidents. To feel good about "you", is the best feeling one person can have. Can you volunteer / help with proper attire, training, resumes, phones, transportation?       Do you know how to obtain; grants, legal advice, vehicles, supplies needed?   If You Can   We as a community may not be able to help all of the Homeless needs, although we can help those who want help. Head off those who are becoming homeless. There are many reasons why a person becomes homeless. Since this situation of poverty is growing, today the trust of our two types of society in one city can cause mistrust for both in different ways. Reach will be, that link needed, to show the Homeless, the possibility is real, when the resources are all there, for you to get back on your feet, are all in one place. That feeling of hope, through the generosity that is coming from the people in the surrounding Cities and Counties, just for you. Someday this will become reality.      Restoring Encouraging Adults Community Homeless    1 John 2:15     Love not the world, neither the things [that are] in the world. If any man loves the world, the love of the Father is not in him.                       PLEASE CONTACT US AT reach4salem@gmail.com You may contact us at P.O. Box 7843 Salem, Oregon  97303  Reach 4 Salem Is A Domestic Nonprofit Corporation  Registry Number 679270-96 

reply to Dave H
Dave H  

My Story

My Story, Why I’m Homeless  I was fired from my job at an apartment complex in 2008, because I was passed-up from a promotion and, I got angry after a month without being told if I had this maintenance II position. For four years I was passed-up because, I was too important in the position I was at. This position was, cleaning offices, bathrooms, gym, painting interior and, maintenance in the apartments, plus sweeping the grounds, painting curbs, and power washing the exterior. I was already experienced for this position. It would not have mattered to me to keep doing the same job, the title and pay raise was what I was after. I found out if I got the promotion the day I saw the new Hire.  It was the beginning of a new year I was fired. I had enough money to get alone until unemployment would kick-in. When it did, I bought a Motor home, moved into a campsite for a year. I found a job that knocked out the second year of employment checks. I made less at this new job and, was dropped down in employment money. I could not pay for rent; foods etc. forced to put everything I owned in storage and live in my car.  I feel blessed by the Father that these changes in my life happened.I will never look at a homeless person the same way, I had before.
reply to Dave H
LookOnTheBrightSide  

Pre-501.3.c questions

Good morning,

I am looking for recommendations where to go for nonprofit funding. I have my tax id's set up for the music house as a nonprofit, and the coffeehouse as a for-profit.

I will hire people, creating jobs, but being that it cost $400 to file the paperwork, I can't manage it right now. Bad enough with overdue cell bills with the kids and I etc, utilities, you parents know.

So I am looking for funding advice for a nonprofit startup.

 Thank you, and chin up!

reply to LookOnTheBrightSide
fultz18  

About fultz18

reply to fultz18
luv2bamom  

Another great site to help those in need

I love to find sites to help others. I ran across one in my favorites that I had saved cause it is another great site. It is people helping people non-profit site.The mission of People helping people (PHP) is to help with poverty and help the life of adults. I hope this link helps someone in need.  I think it is just great!

http://www.phpnw.org/

reply to luv2bamom
luv2bamom  

People helping people

I was searching people helping people earlier and not only did I come across aidpage again, but I also found some other great sites. I went to them just to check them out and they are real. Alot of the stories on there really touched my heart. They are alot of people out there that are really in need of help, and they are also alot of heroes out there that are helping. This site was pretty neat the way it was sit up also. Every time a wish is granted they place a leaf on a tree to represent that someones wish has come true. I thought that was so neat. Also, that have an award program for people that grant wishes. The site is called "Tree of wishes". It seems like a great non-profit helping site also.

reply to luv2bamom
yvonne5  

Nonprofit Startup

Need assistance in finding grant monies or generous donations for a grassroots nonprofit company. We offer assistance and support to disadvantage students seeking higher education to better themselves and compete on a global scale. Belieiving that education is the key to success, we take it personally to ensure that college qualified individuals realize their dream.  Sorry don't really have a sob story and I feel bad for the people of this great nation that do.. but hopefully God will perserve and strenghten you all to endure this journey.

reply to yvonne5
star877822  

Youth Christmas Show Needs Sponsors and Grants

reply to star877822
justaboutperfect08  

About justaboutperfect08

Can you remember the day you had the world at your feet then the day it was all taken from you...? I can remember that nightmare as if it happened yesterday..! My world was taken from me Novemeber 29, 07. My daughter and i had been in a protection program from her abusive father. On that very day he found us and snatched my little girl. I have since then gone to get help through domestic violence, courts, attorneys and so far haven't had any luck. I also contacted missing children as well as amber alert and they wouldn't help due to the fact that they don't get invovled with parental interference... What are they really there for then..? I have been a single mom for ten yrs and my daughter has been my life. We have always been close and i am sure she is scared not being with me. It seems to me that the system only helps to hide you but not finding or fighting to get your child out of harm. I sold everything i owned to hire a private investigator but ran short of funds. I was so close on getting my daughter back. I have always been an honest and caring person so why did my world end that day...? When my family or friends always needed my help i had always been there but when tragedy hit me they all ran. It really is true when you really need someone at a bad time is when you find out who your true friends are. I miss my daughter and this whole thing has made me angry. How could someone use a child to get back at another parent..? Not only has this destroyed me, but i am sure it has done some mental damage to my daughter as well in which makes me very upset...! I have gone every which way looking for someone to help.... Every door has closed and not one new one has opened my way... I have left my faith in God and pray harder each day for my little girl to return home. I am truely running out of patience... How in the world was he able to blind side me that bad and get my daughter...? I ask that very question everyday...Please help me on returning my little girl home to a safe place.....

Thank You and God Bless...

Autumn

reply to justaboutperfect08
PunkJunkDonations  

About PunkJunkDonations

Hello there!

My name is Maria Sherman, and I am the organizor/coordinator for Punk Junk Donations! We are a non-profit organization dedicated to helping America's homeless and hungry.
We are based in the music community, to draw attention to youth about the less forunate and how they can help. In summer 2008, we were on the Van's Warped Tour and traveled the country setting up donation centers in 44 cities. Attendees of the concert brought goods such as clothing (in good condition), hygiene products (unused and unopened), food, money, etc. in exchange for prizes from bands. Each day, handpicked homeless shelters came and picked up the goods, giving them to those who need it most.
We hope to expand to other music events, as well as hit the road next year with the Warped Tour again. But with the raising costs of gas, we really need grant money for assistance.
We are completely nonprofit, all our money comes straight out of pocket.
Please help us continue assisting those who need it most!

Thank you so very much!
-Maria Sherman
Punk Junk Donations
www.myspace.com/punkjunkdonations2008
mariaisajedi@yahoo.com

(website coming soon.)
reply to PunkJunkDonations
bizzebeebizz  

About bizzebeebizz

I would really like to start a non profit dental prog. people could donate to for individuals who cant receive dental care by no other means.  I'[ll be looking at what is nec. to get started..

 one thought is maybe to have members on the sight vote on entries submitted...  The entries being  like testimonials or essays I'm not sure yet exactly but the ideas are buzzin around. Buzzzz me back with some helpful ideas or comments... 

P.S

For it to BEE... We must BEElieve...!

 

reply to bizzebeebizz
save the world -  

Help me save the world

ChangingThePresent.org, empowers visitors to make the world a better place and lets them choose exactly what they want to do to accomplish.  You can protect an acre of the rainforest or fund an hour of a cancer researcher's time. You can provide a child with a first book, an AIDS patient with life-saving drugs, refugees with shelter, or a hungry family with a nourishing meal. The site offers something for virtually every cause.  These donation opportunities are also a wonderful alternative to traditional gifts, on which Americans spend $250 billion per year.  After all, many of us just don’t want any more fruitcakes or pen & pencil sets.  Wish lists, registries and greeting cards make it easy to honor friends with donations in their names, as well as share our passions with others.


Won't you help me save the world?

reply to save the world -
Emil  

"To Help a Family" - from The New York Times

"Dekiya Davis faces daunting challenges. She has cerebral palsy, she is partially paralyzed, and she is blind in one eye. She also suffers from schizoaffective disorder, which, through medication and therapy, she has under control. Her husband, Shawn Stewart, recently suffered a stroke. And Dekiya has another formidable responsibility: motherhood. Her ailments make it exceptionally difficult for her to care for her two young sons, Shawn Jr., 15 months, and Christopher, who is only a few weeks old. (Dekiya also has a 12-year-old daughter, Niema, who lives with her father’s mother.)

The Brooklyn Bureau of Community Service, one of the seven charities supported by The New York Times Neediest Cases Fund, helps parents like Dekiya care for their children and keep them from winding up in foster care. Five days a week, Yamile Angulo, who is a mother herself, comes to Dekiya’s home to prepare meals, bathe the children and take Shawn Jr. to day care.

Dekiya also receives public assistance and Social Security, but she could not afford supplies for the new baby, so the Brooklyn Bureau used Neediest Cases money to buy a crib, a stroller and clothing for Christopher."

See full article here...

Links to aid organizations in the New York area mentioned in the article:

reply to Emil
cattiva  

cattiva

I am a single mom aged 41. i'd like to try to buy a house for my very small family. i want to give my daughter some stability. however. i cannot afford it, because i have an overwhelming school debt hanging over my head. any tips or suggestions on how to pay it back or have some of it forgiven would be most appreciated.

also, the father of my baby will not get a job and pay his support to her. it is causing quite a lot of strain on my finances also...

any help would be paid forward as soon as possible in any way i can.

thanks/

cattiva

reply to cattiva
godlovesu  

I have been graciously given the gifts of helps and compassion and enjoy nothing more in life than helping others.  I am currently trying to start my own nonprofit to help the poor and low income mothers.  I am not financially strong at this point, but believe in my calling to help others and God does give me connections to resources and the wisdom to discern what to do for situations.  I will help where I can.  Please feel free to contact me at thewellnessretreat@yahoo.com

I am also a holistic nutritional consultant and provide free advice and personalized plans on naturally overcoming and curing sickness and disease.  Feel free to contact me with your health problems as well!  Take care and God bless

To a healthy and fruitful life-

Kelli Carnegie-The Wellness Retreat

 

reply to godlovesu
Emil  

Strengthening Transparency Governance Accountability of Charitable Organizations (a final report to Congress and the Nonprofit Sector, June 2005)

The following is a re-publishing of the Executive Summary of a report prepared by The Panel on the Nonprofit Sector. This report (prepared by the nonprofit sector itself) will help the ongoing Congressional hearings in the effort to develop new legislation addressing the ongoing problems with the image, credibility, and accountability of the nonprofit sector. The report's recommendations "underscore the importance of transparency, of providing the information that allows the public to make informed choices and government officials to root out problems."

Some interesting snippets from the report:

The United States is now home to an estimated 1.3 million public charities, private foundations, and religious congregations.

Though funding for individual organizations varies substantially, the majority of support for the sector as a whole comes from consumers of services and voluntary contributions: 38 percent from dues, fees, and other charges for goods and services, 17 percent from individual contributions, and an additional 3 percent from private foundations and corporate giving programs. Government grants and contracts provide 31 percent of the sector’s revenues, and other sources, such as income from assets, supply the remaining 11 percent.

Charities and foundations are created and sustained by people who want to give their time and resources to solve problems and enrich their communities. Nearly half of all adults volunteer each year, and nine out of 10 households make charitable contributions. Individual donations total more than $207 billion, which comes on top of the $41 billion given each year by corporations and foundations created from private money. These contributions of time and money reflect the public’s commitment to and appreciation of this distinctive feature of American life: people coming together through charitable organizations to improve the lives of others and meet needs that government and business do not. (Here is my plug... we created Aidpage so that people come together to improve the lives of each other and meet needs that government and business do not... notice the small difference... not "through charitable organizations". Surely, Aidpage won't replace the 12 mln paid employees of the nonprofit sector, but we believe that web enabled "peer-to-peer" mutual micro-helping will meet needs not readily met by nonprofits, government, or business.)

America’s charitable community produces its results because of the commitment and talent of the people who have dedicated their lives to helping others. Part of that service comes from volunteers, who collectively provide the equivalent of 9 million full-time staff members. The sector’s programs also are supported by its 11.7 million paid employees, 9 percent of the entire national workforce and a number greater than the finance, insurance, and real estate industries combined (wow...!!!, E.S.) - see Lester M. Salamon (editor), The State of Nonprofit America, Washington, D.C.: Brookings Institution Press, 2002.

Here is the report's EXECUTIVE SUMMARY:

The Panel on the Nonprofit Sector is dedicated to ensuring that Americans continue to benefit from the richly varied programs provided by the charitable community. Formed at the encouragement of the leaders of the Senate Finance Committee, the Panel has led to an unparalleled collaboration on how to strengthen the sector’s accountability, transparency, and governance. The participants in this effort—thousands of people representing diverse organizations from every part of the country— recognize that to serve their missions effectively, they must demonstrate that they are ethical, responsible stewards of Americans’ generosity.

The Panel developed eight overarching principles to guide its recommendations:

The Role of Charitable Organizations in American Life

1. A vibrant charitable community is vital for a strong America.
2. The charitable sector’s effectiveness depends on its independence.

The Responsibilities of the Charitable Community

3. The charitable sector’s success depends on its integrity and credibility.
4. Comprehensive and accurate information about the charitable sector must be available to the public.
5. A viable system of self-regulation and education is needed for the charitable sector.

The Need for Balanced Government Oversight

6. Government should ensure effective enforcement of the law.
7. Government regulation should deter abuse without discouraging legitimate charitable activities.
8. Demonstrations of compliance with high standards of ethical conduct should be commensurate with the size, scale, and resources of the organization.

Recommendations

The recommendations of the Panel on the Nonprofit Sector are a carefully integrated package that calls for improvement within the sector, more effective oversight, and changes in the law. No single action can achieve the necessary results by itself. The recommendations underscore the importance of transparency, of providing the information that allows the public to make informed choices and government officials to root out problems. Most important, the recommended actions offer a guide to maintaining the essential balance between adequate oversight that keeps potential abusers from using the sector to benefit themselves and safeguarding the independence of organizations in facilitating the opportunity for them to contribute to the wellbeing of society.

Summary of Recommendations

The detailed discussions in the report note important exceptions for organizations of particular types and sizes and other conditions that must be considered in the implementation of these recommendations.

1. Federal and State Enforcement—Effective oversight of the charitable sector requires vigorous enforcement of federal and state law. Congress should increase the resources allocated to the Internal Revenue Service for overall tax enforcement and oversight of charitable organizations, and it should create a federally funded program to help states establish or increase oversight and education programs for charitable organizations. Congress should also eliminate statutory barriers that prevent the IRS from sharing information about investigations of possible wrongdoing with state charity officials.

2. Internal Revenue Service Reporting—The annual information returns filed by charitable organizations (Forms 990, 990-EZ, and 990-PF) should be improved so they provide more accurate, complete, and timely information for federal and state regulators, managers of charitable organizations, and the public. Electronic filing will increase accuracy and compliance in completing the returns, and Congress and the IRS should remove the legal barriers to requiring electronic filing of the returns by all charitable organizations. Congress should impose penalties on preparers who willfully omit or misrepresent information on the returns. Congress also should direct the IRS to require the organization’s highest ranking officer to sign and certify the Form 990, as well as institute a new, brief annual reporting requirement for organizations with less than $25,000 in annual revenues. The IRS should make a number of changes in the format and instructions for Form 990 series returns, and suspend the tax-exempt status of any charitable organization that fails to correct incomplete or inaccurate returns for two consecutive years. The board of a charitable organization, or an appropriate committee, should review its organization’s Form 990 series return.

3. Periodic Review of Tax-Exempt Status—Congress should not implement a new periodic review system to verify that a charitable organization continues to meet the qualifications for tax-exemption. The IRS should focus its resources on review and investigation of the current returns filed by charitable organizations. In addition, boards of directors are encouraged to undertake a full review of their organizations’ governing documents and policies at least once every five years.

4. Financial Audits and Reviews—Having financial statements prepared and audited in accordance with Generally Accepted Accounting Principles and auditing standards improves the quality of financial information available to governing boards, government officials, and the public. Congress should require charitable organizations with at least $1 million or more in annual revenues to conduct an audit and attach audited financial statements to their Form 990 series returns, and those with annual revenues between $250,000 and $1 million to have their financial statements reviewed by an independent public accountant.

5. Disclosure of Performance Data—Every charitable organization should, as a recommended practice, provide more detailed information about its operations, including methods it uses to evaluate the outcomes of programs, to the public through its annual report, website, and other means. The Form 990 returns are not useful as a tool for reporting complex program evaluation information. Congress should not require charitable organizations to report more detailed statements of program evaluations or performance measures as part of their Form 990 series returns.

6. Donor-Advised Funds—Laws and regulations governing donor-advised funds should be strengthened to ensure that donors or related parties do not receive inappropriate benefits from these funds. Congress should amend tax laws to define and regulate donor-advised funds, including requiring sponsoring charities to make minimum distributions of 5 percent of aggregate donor-advised fund assets and enforcing minimum fund activity requirements. Congress also should prohibit sponsoring charities from making payments to a private foundation or directly or indirectly to the fund’s donors, advisors, or related parties. Further, tax deductions for contributions to donor-advised funds should be allowed only if the donor has a written agreement with the sponsoring charity clarifying these restrictions. Penalties should be imposed on donors, advisors, and managers who violate these prohibitions. More information about the assets held by and disbursements made from donor-advised funds will improve both enforcement and understanding of these funds, and each sponsoring charity should be required to disclose aggregate information about its donoradvised funds on its Form 990. Sponsoring charities are encouraged to provide further information about their donor-advised funds to help others learn more about how the funds are distributed.

7. Type III Supporting Organizations—Type III supporting organizations add value to the charitable sector that cannot and should not be replaced by other types of organizations. To curb abuse in these organizations, Congress should establish minimum distribution requirements, prohibit payments to or for the benefit of donors or any related party, and institute rules to increase the voice of the supported organizations in the governance of the Type III organization. A Type III supporting organization should be prohibited from supporting more than five qualified entities or from supporting any organization that is controlled by the donor or a related party. It should be required to provide certain documents to, and confirm the agreement of, its supported organizations at the time it files for recognition as a 501(c)(3) organization and when it files its annual Form 990 returns. Every supporting organization should be required to indicate on its Form 990 whether it is operating as a Type I, II, or III supporting organization.

8. Abusive Tax Shelters—Congress should make clear that all tax-exempt organizations, including those not currently required to file tax returns, are subject to the same requirements as taxable entities with regard to reporting their participation in potentially abusive “listed” and other “reportable” tax shelter transactions, and should impose penalties on organization managers for failure to report if they knew or had reason to know that the transaction was a reportable transaction. Congress should impose penalties on taxable participants and material advisors who fail to notify tax-exempt participants that they would be engaging in a reportable transaction, and should ensure that appropriate sanctions are imposed on tax-exempt entities that knowingly participate in abusive tax shelters. Education will be key to both compliance with and enforcement of tax laws governing these complex transactions, and the IRS should be required to provide the clear, up-todate, readily accessible information that charitable organizations need to determine whether a transaction is potentially abusive and whether they are under an obligation to disclose participation in a transaction.

9. a. Non-Cash Contributions: Appreciated Property—Congress should strengthen the rules for the appraisals taxpayers can use to substantiate deductions claimed for property donated to charitable organizations and increase penalties on (1) taxpayers who claim excessive deductions based on an overstated value for the donated property and (2) appraisers who knowingly provide overstated appraisals. The Forms 8282 and 8283, which are filed, respectively, by taxpayers who claim tax deductions for donated items valued at $5,000 or more and by charitable organizations that dispose of those items within two years of the donation, could be a useful enforcement trigger for the IRS, and Congress should require those forms to be filed electronically.

9. b. Non-Cash Contributions: Conservation and Historic Façade Easements—A conservation easement or historic façade easement donation requires ongoing enforcement of the terms of the easement agreement by the charitable organizations who accept such donations. Congress should increase penalties on taxpayers who claim excessive deductions for donations of conservation or historic façade easements and should only permit a deduction for an easement if it is made to a qualified charity or government entity under the terms of a written agreement that specifies the restrictions the easement imposes on future use of the property. A charitable organization that accepts easement donations should be required to provide more information on its annual Form 990 about the easements it holds and to certify that it has implemented reasonable procedures for monitoring compliance with the terms of its easement agreements. Congress should impose penalties on charities that fail to enforce conservation or historic façade easement agreements.

9. c. Non-Cash Contributions: Clothing and Household Items—Congress should not limit deductions for contributions of clothing or household items to an arbitrary ceiling without a clear basis for establishing the amount of the ceiling and an assessment of the impact of the change on the level of charitable contributions. To assist taxpayers in valuation, the IRS should establish a list of the value that taxpayers can claim for specific items of clothing and household goods, based on the sale price of such items identified by major thrift store operations or other similar assessments.

10. Board Compensation—Compensation to board members of charitable organizations is discouraged. Charitable organizations that do provide compensation to board members should be required to disclose the amount of and reasons for the compensation, as well as the method used to determine its reasonableness. Congress should prohibit public charities from providing loans to board members (such loans are already illegal for private foundations). Congress should also increase penalties on board members of charitable organizations who receive or approve excessive compensation.

11. Executive Compensation—Charitable organizations should be required to disclose more clearly the compensation paid to their chief executive officer and other “disqualified persons” and to the five highest compensated employees. Congress should require officers and other disqualified persons who receive compensation that the IRS alleges is excessive to demonstrate that their compensation is reasonable, and should increase penalties imposed on individuals who receive and managers who approve excessive compensation. Members of boards or other authorized bodies who followed the rebuttable presumption procedures in determining the reasonableness of compensation should not ordinarily be subject to penalties, even if the compensation is later found to be excessive, but penalties should be imposed on board members and managers who approved such compensation if they did not follow those procedures nor otherwise exercised reasonable care in approving the transaction. As a matter of good practice, the full board of charitable organizations should approve any change in the compensation of the CEO annually and in advance and review the organization’s full staff compensation program periodically.

12.Travel Expenses—Charitable organizations that pay for or reimburse travel expenses of board members, officers, employees, consultants, volunteers, or others traveling to conduct the business of the organization should establish and enforce policies that provide clear guidance on their travel rules, including the types of expenses that can be reimbursed and the documentation required to receive reimbursement. With the exception of de minimis expenses of those attending an activity of the organization (such as a meal function), charitable organizations should not pay for nor reimburse travel expenditures for a spouse, dependents, or others who are accompanying an individual conducting business for the organization unless the additional person is also conducting business for the organization. Charitable organizations should be required to disclose on their Form 990 series returns whether they have a travel policy. The IRS should provide information in the instructions to the Forms 990 about travel costs that are not permitted or that should be reported as taxable income.

13. Structure, Size, and Composition of Governing Boards—To qualify for recognition as a 501(c)(3) tax-exempt organization, an organization should generally be required to have a minimum of three members on its governing board. Further, to qualify as a public charity (rather than a private foundation), at least one-third of the members of the organization’s governing board should be independent: that is, individuals who have not received compensation or material benefits directly or indirectly from the organization in the previous 12 months, whose compensation is not determined by other board or staff members, and who is not related to someone who received such compensation from the organization. Every charitable organization should be required to disclose on its Form 990 series return which of its board members are independent. Individuals barred from service on corporate boards or convicted of crimes related to breaches of fiduciary duty should be prohibited from serving on the boards of charitable organizations. Federal tax laws or regulations should not set a maximum number of members for the governing boards of charitable organizations. Every charitable organization should, as a matter of recommended practice, review its board size periodically to determine the most appropriate size to ensure effective governance and to meet the organization’s goals. All boards should establish strong and effective mechanisms to ensure that the board carries out its oversight functions and that board members are aware of their legal and ethical responsibilities in ensuring that the organization is governed properly.

14. Audit Committees—Charitable organizations should include individuals with some financial literacy on their boards of directors in accordance with the laws of their state or as a matter of recommended practice. Every charitable organization that has its financial statements independently audited, whether legally required or not, should consider establishing a separate audit committee of the board. If the board does not have sufficient financial literacy, and if state law permits, it may form an audit committee comprised of non-staff advisors who are not board members.

15. Conflict of Interest and Misconduct—As a matter of recommended practice, charitable organizations should adopt and enforce a conflict of interest policy consistent with its state laws and organizational needs. The IRS should require every charitable organization to disclose on its Form 990 series return whether it has such a policy. Charitable organizations should also adopt policies and procedures that encourage and protect individuals who come forward with credible information on illegal practices or violations of adopted policies of the organization. There should be a vigorous sectorwide effort to educate and encourage all charitable organizations, regardless of size, to adopt and enforce policies and procedures to address possible conflicts of interest and to facilitate reporting of suspected malfeasance and misconduct by organization managers.

The full report is over 100 pages long. 
Click here to download the full report (PDF file, 740 kb).

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