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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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December 12: The last act of the 113th Congress was to reinstate tax provisions including the enhanced incentive for the donation of conservation easements — but just for 2014. The Land Trust Alliance is committed to renewing the push for permanence in 2015, and we will keep you updated about opportunities to benefit conservation, land trusts and the communities they serve. Learn more »

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Congress wrestles with tax breaks for open space

July 29, 2014 | Poughkeepsie Journal | NY

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

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

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The Time is Now for Congress to Act on Conservation

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

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