This memorandum includes a sample whistleblower policy, as well as a discussion of the legal rationale and background for the policy and considerations for implementation. This policy and memo, designed …

This memorandum includes a sample policy for tax-exempt organizations to ensure they lawfully respond to requests for certain organizational documents as required by the Internal Revenue Code, as well as …

This is a memorandum for attorneys to use in advising nonprofit clients when answering Form 990 Part I, line 1 and Part III, line 1 (description of organization’s mission and …

This memorandum includes a sample policy for nonprofit organizations engaging in joint ventures to ensure that they are complying with applicable IRS requirements, as well as a discussion of the …

This memorandum includes a sample nonprofit organization investment policy, as well as a discussion of the legal rationale and background for the policy and considerations for implementation. This policy and …

This memorandum includes a sample independent governing body policy, as well as a discussion of the legal rationale and background for the policy and considerations for implementation. The purpose of …

This memorandum includes a sample gift acceptance policy for California tax-exempt organizations, as well as a discussion of the legal rationale and background for the policy and considerations for implementation. …

This memorandum includes a sample fundraising policy for California nonprofits to ensure that the solicitation of donations complies with relevant state and federal laws, as well as a discussion of …

This memorandum includes a sample document retention and destruction policy for tax-exempt organizations, as well as a discussion of the legal rationale and background for the policy and considerations for …