Take Action

Help Save the Enhanced Easement Incentive!

 

Learn More
Policy Principles
 
You are here: Home / Policy Action / Tax Matters / Follow the Rules / IRS Nonprofit Governance Guidelines

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 »

Document Actions
Bookmark and Share
Advocates Alerts

July 17: The House just voted 277-130 to pass the charities package! 56 Democrats joined their Republican colleagues to support charitable giving incentives, including the enhanced easement incentive - the second-highest number of defections after the research and development tax credit. Several others spoke on the floor in support of the conservation easement incentive, and other favorable charitable incentives. Thank you to organizations like Ducks Unlimited, CSF and others that reached out to Congressional offices over the last few days or alerted their membership of this important vote. Now, we pivot to the Senate.
Learn more »

View Past Alerts Sign-up Now
News
»
Congress wrestles with tax breaks for open space

July 29, 2014 | Poughkeepsie Journal | NY

»
House passes Gerlach conservation tax break bill, now up to Senate

July 18, 2014 | The Mercury News | Pottstown, PA

»
The Time is Now for Congress to Act on Conservation

July 15, 2014 | Politico | Washington, D.C.

eNews Sign-up » More News »
 

1660 L St. NW, Suite 1100, Washington, DC 20036 info@lta.org ©Copyright 2014 Land Trust Alliance

Privacy Policy | Photo Credits | Site Map | Contact Us