Nonprofit Organizations Articles

In April 2024, the Office of Management and Budget (OMB) published significant updates to Title 2 of the Code of Federal Regulations (CFR), which included 2 CFR Part 200 (Uniform Guidance). The revisions are the most substantial update to the Uniform Guidance since its development in 2013, and will reduce the administrative burden on many nonprofit and governmental entities.

Fiduciary duty requires nonprofit board members to act in the organization’s best interests through the duties of care, loyalty, and obedience. Strong governance means informed decisions, legal and policy compliance, and rigorous conflict management via disclosure, recusal, independent review, and clear documentation. Breaches can lead to personal liability and reputational or tax exempt risks, so onboarding, annual refreshers, and consistent financial, risk, and strategy oversight are essential.

View the 2025 Exempt Conference resources here.

Successful fundraising events should balance enjoyment with profitability. Start by setting realistic financial goals, create a detailed budget, and look for cost-saving opportunities without compromising quality. Secure strategic sponsors and follow the 30% rule to ensure expenses don’t exceed 30% of net proceeds, making your event both impactful and financially sustainable.

Emerging technologies like AI offer nonprofits powerful tools to improve efficiency, but they also introduce new cybersecurity risks. Engaging IT teams, tech-savvy board members, and expert advisors can help nonprofits strengthen controls while maximizing tech benefits.

Nonprofit boards typically follow one of three models: policy, working, or hybrid. Policy boards focus on governance and strategic oversight, working boards handle hands-on tasks for early-stage organizations, and hybrid boards combine both approaches for flexibility during growth or transitions. Choosing the right structure ensures effective leadership and alignment with your nonprofit’s mission.

For nonprofit organizations, matching gifts represent a powerful opportunity to boost fundraising and hit ambitious goals. Here’s how to make the most of it.

Development directors can boost recruitment by using social media platforms, mapping neighborhood resources, showcasing real volunteer stories, and creating easy pathways to get involved. Continued efforts during the holiday season can turn short-term volunteers into long-term supporters, building a sustainable network for your mission.

Nonprofits occasionally receive donations of tangible property such as real estate, jewelry, or business inventory. What's important about these donations, is knowing how to value these gifts for compliance and accurate reporting. Most items are valued at fair market value, but factors like restrictions, unrelated use, and donor cost basis can affect the calculation. 

Giving Tuesday is a global movement that inspires generosity during the holiday season, encouraging nonprofits, businesses, and individuals to give back through donations, advocacy, and volunteerism. It offers organizations a powerful opportunity to raise funds, build awareness, and engage their communities. With participation growing each year, planning ahead and setting clear goals can help maximize impact and strengthen connections with supporters.