Employee Benefits Security Administration Field Assistance Bulletin No. 2009-02
This Bulletin provides guidance on certain Form 5500 Annual Return/Report requirements for tax-sheltered annuity
programs described in section 403(b) of the Internal Revenue Code (Code) with respect to contracts issued before
January 1, 2009.
FSP
FAS 117-1
Endowments of Not-for-Profit Organizations: Net Asset Clarification of Funds Subject to an Enacted Version
of the Uniform Prudent Management of Instituational Funds Act, and Enhanced Disclosures for All Endowment Funds
California Senate Bill No.
1329
Charitable institutions: fund management: dissolution. Existing law, the Uniform Management of Instituational
Funds Act (UMIFA), governs the management and use of endowed instituational funds held by charitable institutions.
Gaming Publication
For Tax-Exempt Organizations
All exempt organizations conducting or sponsoring gaming activities, whether for one night out of the
year or throughout the year, whether in their primary place of operation or at remote sites, must be
aware of the federal requirements for: Income Tax, Employment Tax and Excise Tax.
California
State Board of Equalization Publication 18
This publication is a general guide to the Sales and Use Tax Law and Regulations as they apply to sales
and purchases by nonprofit organizations, including schools, religious organizations and churches, charitable
organizations, and other nonprofit groups.
California Association of
Nonprofits (CAN)
CAN is a statewide membership network, creating sector-wide responses to the important issues facing nonprofit
organizations and providing valuable resources and tools that empower nonprofits to achieve their missions.
Employee Benefit Plan Audit
Quality Center (EBPAQC)
To help CPAs meet the challenges of performing quality audits in this unique and complex area, the AICPA has
established the EBPAQC, a firm-based voluntary membership center for firms that audit employee benefit plans.
Financial Accounting Standards
Board (FASB)
Since 1973, the Financial Accounting Standards Board (FASB) has been the designated organization in the private
sector for establishing standards of financial accounting
Internal Revenue Service
The Internal Revenue Service is the nation's tax collection agency and administers the Internal Revenue Code
enacted by Congress.
Office of the Attorney General
It is the duty of the Attorney General to see that the laws of the state are uniformly and adequately enforced.
California Nonprofit Integrity Act of 2004
Guide to the Nonprofit Integrity Act of 2004 concerns new requirements in the conduct of charities, commercial
fundraisers, fundraising counsel, unincorporated associations, and trusts.
Others
CompassPoint Nonprofit Services
CompassPoint Nonprofit Services is a consulting, research, and training organization providing nonprofits with
management tools, strategies, and resources to lead change in their communities.
GuideStar
Guidestar gathers and publicizes information about nonprofit organizations. IRS Form 990s are available at this
site.
Nonprofit Risk Management Center
The Nonprofit Risk Management Center was established in 1990 to provide assistance and resources for community-serving
nonprofit organizations. As a nonprofit, the Center is uniquely positioned to both understand and respond
to questions with practical, affordable suggestions for controlling risks that threaten a nonprofit's ability
to accomplish its mission.
