Useful Documents

403(b) Plans

AICPA EBPAQC Tools and Resources for 403(b) Plans
The AICPA Employee Benefit Plan Audit Quality Center has developed various tools and resources to address 403(b) audits
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.
Employee Benefits Security Administration Field Assistance Bulletin No. 2010-01
This Bulletin supplements FAB 2009-02.

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.

2009 Form 990 - Significant Changes
The 2009 Form 990, schedules, and instructions have been revised to modify and clarify certain reporting requirements.
IRS Publication 1771, Charitable Contributions - Substantiation and Disclosure Requirements
Explains the federal tax law for organizations such as charities and churches that receive tax-deductible charitable contributions and for taxpayers who make contributions.
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 Assocaition of Independent Schools (CAIS)
CAIS is a nonprofit organization of 190 elementary, middle and secondary schools in California.
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.
National Association of College and University Business Officers (NACUBO)
NACUBO membership offers many benefits and opportunities for higher education business professionals.
National Association of Independent Schools (NAIS)
NAIS represents approximately 1,300 independent schools and associations in the United States.
National Business Officers Association
NBOA gives the business officer in every stage of her or his career tools to be an effective leader.

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.

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.

Senators critical of salary expenses at Boys & Girls Clubs of America
by Susan Kinzie, Washington Post Staff Writer
Saturday, March 13, 2010
Catch the Warning Signs of Fraud in NPOs
by Kyle Anne Midkiff, Journal of Accountancy
January 2004

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