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IRS Nonprofit Governance Guidelines

In February 2008, the Internal Revenue Service published a list of recommended governance policies and practices for tax-exempt organizations. These guidelines are consistent with Land Trust Standards and Practices and reflect many of the themes stressed by the IRS over the past years and incorporated into the Form 990, including transparency, financial oversight and accountability.

The guidelines address the following topic areas:

  • Mission
  • Organizational documents
  • Governing body
  • Governance and management policies
  • Financial statements and Form 990 reporting
  • Transparency and accountability

Internal Revenue Service Links

Governance Resources from the Land Trust Alliance

See the Standards and Practices Curriculum series on nonprofit governance in The Learning Center or purchase curriculum books online.

Governance Guidelines from Independent Sector

In addition to Land Trust Standards and Practices, the IRS guidelines complement the recommendations set forth in the Panel for the Nonprofit Sector’s “Principles for Good Governance and Ethical Practice,” released in October 2007. See the panel’s report »

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September 11: The Senate is back in session now for two weeks before recessing until after the midterm elections.there is still an opportunity to create a surge of support in the Senate for taking up the House-passed charitable giving package, which includes the tax incentive for conservation easement donations. Please ask your Senators to speak to leadership in support of the incentive, and to give a brief statement on the floor. please take a few minutes to read about our proposed 2015 work and answer our brief survey about how our team can better represent you in 2015
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