RESOURCES

FINANCIAL RESOURCES FOR NONPROFIT

Federal cost allocation and indirect cost rate information

State tax information: Minnesota Department of Revenue

Financial Accounting Standards Board: FASB

American Institute of Certified Public Accountants: AICPA

Federal tax forms, guidelines and exemption information: US Internal Revenue Service

Information on Form 990 accounting and reporting issues: Quality 990

Panel on the Non-Profit Sector convened by Independent Sector

Office of Management and Budget (OMB) circulars

Catalog of Federal Domestic Assistance (CFDA) numbers

GENERAL NONPROFIT RESOURCES

Minnesota statutes and rules: Revisor of Statutes

State charities information: Minnesota Attorney General

IRS charities and nonprofits information

IRS search for charities (online version of Publication 78)

Life Cycle of a Public Charity – flowcharts the procedures and operational aspects underlying creation, application for tax-exemption, changes in status, merger, dissolution, etc. of 501(c)(3)-qualified organizations http://www.irs.gov/charities/charitable or http://www.irs.gov/charities/nonprofits

Subscription e-mail service for exempt organization notices/developments – sign up by sending email to: eo-update-subscribe@lists.qai.irs.gov

NONPROFIT ORGANIZATIONS HELPING NONPROFIT

LOCAL (MINNESOTA)

Charities review information: Minnesota Charities Review Council

Technical and financial assistance: Minnesota Nonprofits Assistance Fund

Nonprofit financial management tips and links: Minnesota Council of Nonprofits

MAP for Nonprofits

Center for Nonprofit Management

County Office

NATIONAL

Independent Sector

National Center for Charitable Statistics

BOOKS & PUBLICATIONS

Financial and Accounting Guide for Not-For-Profit Organizations by Gross, Larkin and McCarthy, John Wiley & Sons, Inc.

Miller Not-For-Profit Reporting Guide, CCH (formerly Aspen Publishers)

Nonprofit Financial and Accounting Manual, Practitioners Publishing Company (PPC)

Not-for-Profit Organizations – AICPA Audit and Accounting Guide, AICPA

Not-for-Profit Organizations – Audit Risk Alert, AICPA

Please send suggested additions or corrections to this list to Peter Olsen.