Nonprofit organizations often wonder if they need to post a federal minimum wage poster even though everyone in their organization is making more than the minimum wage. The answer is yes. Actually, there are 10-12 different postings that employers must display in a prominent place to comply with federal and New York State regulations. Share […]

The New York State Department of Labor offers a program called Shared Work whereby full-time employees of organizations facing a “decline in business” may be eligible for partial unemployment insurance payments to supplement a reduction in wages. Share this: Click to share on Twitter (Opens in new window) Click to share on Facebook (Opens in […]

Employers in New York City should be aware that its anti-discrimination laws are more comprehensive than in many other jurisdictions, and that the New York City Commission on Human Rights pursues violations vigorously. Discrimination in the workplace is one of the main areas of the Commission’s focus. Share this: Click to share on Twitter (Opens […]

This note summarizes some considerations that should be kept in mind by employers. In New York State, employees are considered “at-will” employees, and can be fired “for any reason or for no reason” but not for a “bad” reason (i.e., discrimination: There is a saying,, “You don’t have to be fair, you just have to […]

Given all of the recent sexual harassment cases in the media and news, this subject is timely and the bar for tolerance has been lowered. Discrimination is differential treatment of a person or group on the basis of an attribute that is a prohibited ground of discrimination. Share this: Click to share on Twitter (Opens […]

Attorney Allen Breslow recently led an NPCC workshop about employee handbooks noting that a draft of a handbook sitting on the executive director’s desk won’t do any good. If it’s not in the employees’ hands, how do they know what to do? A well-crafted handbook that establishes uniform policies and benefits, thereby helping to eliminate […]

Personnel costs — salaries, benefits, etc. — are often the biggest piece of the expense side of the financial equation for many nonprofits. While many organizations have always been creative in finding ways to cut personnel costs, today’s economic reality is stressing many groups to the extreme and managers need to be careful not to […]

Effective communication can be the key to resolving conflict; ineffective communication often may be the cause of, and exacerbate, conflict. Thinking of conflict often arouses strong, negative emotions (such as anger, resentment, confusion, etc.) that impact communication and impedes resolution. Share this: Click to share on Twitter (Opens in new window) Click to share on […]

Do you need to give your employees time off to vote on Election Day? For most nonprofits, the answer will be no. According to New York State Election law an employee must have four consecutive hours in which to vote, either between the opening of the polls and the beginning of work or between the […]

As of October 31, 2017, employers in New York City cannot ask about or rely on salary history during the hiring process. This regulation was instituted by the New York City Commission on Human Rights, which states “The law is aimed at disrupting the cycle of wage inequality for women and people of color and […]

Employers must be cognizant of various laws and regulations. For example, an organization with three or fewer employees that is not planning on increasing in staff size could probably get by without an employee handbook. However, even for small groups, New York State law requires certain things to be in writing: pay dates, vacation, sick […]

A brand, as defined by the American Marketing Association, is “a name, term, sign, symbol, or any other feature that identifies one seller’s good or service as distinct from those of other sellers.” The concept of a brand identity and branding is just one component of marketing and an organization shouldn’t be thinking about brand […]

Everybody wants positive media coverage about their organization and their cause, yet many have concerns about speaking with the media. This fear can be eased if you know what to do and how to handle an interview. Top Ten Rules for Media Coverage Stay On-the-Record Always stay on-the-record with every reporter. Share this: Click to […]

Marketing Strategy vs. a Campaign or Press/Public Relations The purpose of a marketing strategy is to support and promote the mission of an organization, its programs, services and the benefits that it provides. It’s a way of defining how an organization will effectively reach its desired target market and produce the wanted results. Share this: […]

Press & Marketing: differences and similarities A program to get press coverage and a marketing program are similar in that they are done to gain visibility for an organization. Both are undertaken to reach a larger audience in order to help your organization become more effective in what it does. Share this: Click to share […]

Many people rate themselves poorly when judging their own networking skills. We know that networking is something that we have to and should do, but often it seems like a burden. Or, like some people feel, it is daunting and we are inept and fumble it. Share this: Click to share on Twitter (Opens in […]

Every organization needs a crisis communications plan because no organization is immune from some type of crisis, whether a power outage, a fire, a storm, or an internal problem of consequence such as a lawsuit. Complacency and the belief that a serious problem can’t happen to “my organization” are unwise and dangerous. Share this: Click […]

Storytelling is a powerful tool and the most fundamental form of communication. Some of the aspects that help make stories compelling include history, culture and memory and using stories will help get across the message about the good work your nonprofit does. Share this: Click to share on Twitter (Opens in new window) Click to […]

The New York Press Association (NYPA), the CUNY Graduate School of Journalism and NPCC, with the support of the Charles H. Revson Foundationand The New York Community Trust, held two workshops in 2013 on how nonprofits can work with New York’s community and ethnic press. Share this: Click to share on Twitter (Opens in new […]

Branding A for-profit company gives money to a nonprofit in order to be associated with its brand. In order to attract corporate sponsors, the key is to have a strong, clearly defined and positive brand. Branding isn’t something to be intimidated by. Share this: Click to share on Twitter (Opens in new window) Click to […]

Some websites only require one piece of identifying information, or a single password. However, most use multi-factor, or two-step authentication. An example of multi-factor authentication is: something you know (a username (often your email address) and a password); something you have (a smartphone or a usb key); or, something you are (your fingerprint and voice […]

From a technology standpoint, organizations aren’t that much different, in that: everyone needs a computer, an email account, internet access, etc. But, from the perspective of technology planning, every organization is different and unfortunately, there’s no one-size-fits-all approach in planning for tech because the variables are so different. Share this: Click to share on Twitter […]

A database is a computer application that allows users to store, organize and retrieve data. Essentially, a database is a collection of information. Data can be anything from a name, address, contributions received, dates of clients’ visits, etc. Share this: Click to share on Twitter (Opens in new window) Click to share on Facebook (Opens […]

Why connect with others on a social media platform? Ultimately, to drive traffic to your website or another platform such as Facebook to get people to engage with your organization, however you define engage: to sign a petition, buy a ticket, make a donation, join a conversation, etc. Share this: Click to share on Twitter […]

Expectations Have Changed During the past several years, new online services have been introduced that allow organizations to outsource their information technology to the cloud, so that they can access their email, files and applications without a physical office space. Share this: Click to share on Twitter (Opens in new window) Click to share on […]

If you’re like many people, you either use the same password repeatedly or have a string of passwords and their variations written on a piece of paper, probably with their corresponding websites. Not really safe and secure, as you might surmise. Share this: Click to share on Twitter (Opens in new window) Click to share […]

A network is a group of computers linked together either physically with cables or one that uses wireless communication (radio waves). While wireless is evolving rapidly, at present it is best for large, open spaces such as universities and not in offices with walls. Share this: Click to share on Twitter (Opens in new window) […]

Some computer professionals estimate that over 70 percent of email floating around is spam. By definition, spam has two primary characteristics: it is unsolicited and it is sent to multiple recipients. To read a more detailed definition, click here. How to Avoid Sending SPAM If you send emails to multiple recipients who haven’t asked you […]

While it was noted that the absence of universal access on most sites is an oversight and is not intentional, the question to think about is why would you create a site that may lock out a portion of your customers? There are no laws mandating that most websites be accessible to all. Share this: […]

If your organization has registered multiple domain names, you need to keep track of these variants to ensure that they don’t expire and become available to a website creator whose content you wouldn’t want your organization affiliated with. Share this: Click to share on Twitter (Opens in new window) Click to share on Facebook (Opens […]

National Council of Nonprofits This article provides a brief description about why gift acceptance policies matter for nonprofit organizations and also provides a list of sample policies. Resource: https://www.councilofnonprofits.org/tools-resources/gift-acceptance-policies Share this: Click to share on Twitter (Opens in new window) Click to share on Facebook (Opens in new window) Click to share on LinkedIn (Opens […]

Planned giving is a way for an individual to make a gift, which usually involves some forethought and consideration on the part of the donor. It’s about offering your donors’ additional ways of giving besides writing a check, and in particular, ways for people to donate without touching their asset base. Share this: Click to […]

Part IV of the IRS Form 990 (Checklist of Required Schedules) asks the following two questions: #29: Did the organization receive more than $25,000 in non-cash contributions, and #30: Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If an organization answers “yes” to either question, it must […]

Did you 99start your fiscal year with a fundraising plan that listed the amounts you hoped to raise in the coming year along with a list of who was responsible for the various tasks and a calendar or timeline? If you did, have you achieved what you planned and are you on target? If you […]

Not known to many people is that prior to 1994 raffles conducted by nonprofits were an illegal form of gambling. They’re legal today, but a nonprofit that plans to conduct a raffle is required to register with the State and file reports with both the State and the City. Share this: Click to share on […]

501(c)(3) organizations that actively solicit contributions, whether via mail, phone or in person, are required to register with each state where the individuals they are soliciting reside. This, as most groups know, is long-standing practice. Where the issue becomes less clear is with email solicitations and “donate” buttons on websites. Share this: Click to share […]

Crowdfunding refers to the use of an external company’s online platform to publicize, solicit and collect donations. Typically, a crowdfunding campaign will solicit numerous small donations via a third-party platform such as ioby. To garner the most impact, campaigns are usually for a specific, discrete project with a concrete deadline by which you need to […]

Even if an application doesn’t call for this format, you should see how you might incorporate aspects of it into a proposal to bring clarity and improve your chances of winning a grant. The Needs/Purpose Statement identifies the proposed beneficiaries of the project and their specific needs. Share this: Click to share on Twitter (Opens […]

To some people, the thought of a planned giving program can seem somewhat ominous. For an organization without a full-time development director–where the executive director wears numerous hats–it may also seem overwhelming. The thing to realize is that a planned giving program is not the same thing as just asking to be included in a […]

Do you have a compelling need? It’s no longer enough to have a brilliant idea. You need to show that there is an actual, convincing reason for funding. Most proposals include a “needs statement” where you document the problem you are trying to solve. Share this: Click to share on Twitter (Opens in new window) […]

The key to fundraising is to build relationships with people who care about your organization. But, what do you do when it comes time for them to ask other people for money? First, you may need to get your fundraising house in order. This includes message development, developing a donor FAQ, identifying prospects, identifying and […]

At an NPCC workshop, Jon Deveaux, former executive director and Bill Higgins, former director of development and communications at Literacy Partners discussed their practices and thoughts on the components of fundraising. Deveaux and Higgins believe that the key to successful fundraising is access. Share this: Click to share on Twitter (Opens in new window) Click […]

Lawyers Alliance for New York This resource provides a comprehensive list of frequently asked questions regarding the New York Nonprofit Revitalization Act (“NPRA” or “Act”). It provides information on the NPRA and its latest amendments. Share this: Click to share on Twitter (Opens in new window) Click to share on Facebook (Opens in new window) […]

What nonprofits have to remember is that if a donor gives funds with a stipulation on purpose or time frame — whether or not there is an actual gift instrument (i.e., a written document), oral contracts will probably count as much as a written grant letter — those funds should be segregated in the organization’s […]

Benefits Preparing a budget enables an organization to set program and operational goals which keeps the organization focused on its annual goals. It provides the organization control over revenue and expenses. A budget provides accountability for managers as they develop and maintain their respective budgets. Share this: Click to share on Twitter (Opens in new […]

Michel Smalley and Jacalyn Yang from Wachovia Bank talked to a group of NPCC members about what a nonprofit will have to provide to a bank when trying to secure a loan, and what specific financial items a lender will examine. Michel Smalley notes that the most important aspect of a loan is your relationship […]

Regardless of the number of employees or the annual operating budget, a manual that addresses an organization’s accounting and internal control procedures should serve as a guide for new and temporary staff as well as for current employees. A manual should be the “bible” of how financial transactions are recorded and it should help strengthen […]

According to the Association of Certified Fraud Examiner’s Report to the Nations on Occupational Fraud & Abuse, worldwide estimates of fraud losses show that more than three and a half trillion dollars is embezzled annually and median losses for nonprofits are around $100,000 per occurrence. Share this: Click to share on Twitter (Opens in new […]

The typical responsibilities of a nonprofit audit committee encompass, but are not limited to the following: Oversight of the independent audit function. The primary duties of the Committee in this area include: A review of the proposed scope of the annual audit with the independent auditors. Share this: Click to share on Twitter (Opens in […]

Generally speaking, all nonprofits conducting activities in New York fall under the jurisdiction of the New York State Attorney General (AG) and all must register with his office. In addition, most must file annual reports with the AG. This memo lays out these reporting requirements for corporations. Share this: Click to share on Twitter (Opens […]

Effective July 1, 2014, the thresholds for filing certain financial reports with the New York State Attorney General are as follows: Total annual gross revenue & support Report required $500,000+ (*) Independent CPAs Audit $250,000 to $500,000 (**) CPA Review Report up to $250,000 No Audit or Review is required * the audit threshold will […]

According to labor relations attorney Allen Breslow, employers should not advance pay to employees because they may not be able to recoup the payments. A fair number of nonprofits have a practice of advancing wages to their employees. New York State law has always stated that there are only limited circumstances when an employer can […]

A contract is a voluntary agreement between two or more parties that creates an obligation to do, or not to do, a particular thing. A contract can include a T1 line, an office lease, a line of credit, a lease for office equipment, as well as an agreement with a government agency for services or […]

Development staff members are frequently faced with the question of how much of a donor’s in-kind donation is really tax-deductible. A nonprofit organization is not supposed to provide appraisal values, fair market values and any reference to value for donated materials except to acknowledge the receipt of the specific item and when it was given. […]

From time to time an individual may want to contribute appreciated stock to your organization rather than cash, since doing so may have some tax advantages for the contributor. In order to capture the tax advantages, it is necessary that the contributor transfer the appreciated stock to your organization rather than selling the stock and […]

All 501(c)(3) organizations that solicit contributions of $25,000 or more and whose total gross revenue is $500,000 or more are required to have an annual audit conducted by a certified public accountant. The audit requirement is set by New York State, but funders are also looking for it, so grin and bear it. Share this: […]

A nonprofit that wishes to cease functions is required by law to complete a set of steps. The New York State Attorney General has written guidance to assist a nonprofit organization that is winding up its activities. The Charities Bureau of the New York State Department of Law has developed procedures to assist nonprofit corporations […]

So, your nonprofit has annual audited financial statements. What about during the rest of the year? Is your finance team producing these reports monthly? Even internal financial statements should break out net assets into unrestricted, temporarily restricted and permanently restricted classes. Share this: Click to share on Twitter (Opens in new window) Click to share […]

Banks have underwriting standards to help them determine the risks of making a loan. Considerations may include: Does the borrower have an established operating history? Does the borrower have a strong financial statement and credit history? Does the borrower have the means to repay the loan? Is there collateral or a second way to repay […]

The following are some suggestions to help ensure smooth operations between finance and development. Collaboration Ultimately, it boils down to communication and collaboration. The development, finance, and program staff need to work together in the beginning when developing the budget and they work together along the way in monitoring that budget. Share this: Click to […]

Below are five practices that nonprofit executive directors should employ to help keep an eye on their finances. It is important to note that fraud isn’t limited to people cutting checks for themselves, but also encompasses people altering the books to make the organization look better. Share this: Click to share on Twitter (Opens in […]

Many nonprofit organizations provide 403(b) retirement plans to employees, a valuable benefit. But sponsorship of such plans entails the assumption of substantial responsibilities to administer them properly—far from a simple task. The Plan Document which establishes a 403(b) is typically more than 100 pages long, and goes into great detail about the proper handling of […]

Most organizations will have little trouble finding their last Form 990, but what about your approved application for tax exemption—IRS Form 1023? Unless your agency applied for tax exemption within the last few years you may have trouble locating your 1023 and all of the supporting materials. Share this: Click to share on Twitter (Opens […]

Journal of Accountancy This article provides tips and strategies for making sure IT needs are part of the budgeting process. It discusses the importance of shifting a culture of viewing IT as an added expense separate to one that recognizes IT as a critical tool to achieving an organization’s mission. Share this: Click to share […]

For most nonprofits, building a cash reserve is a distant dream. But what if you have some success in building a reserve fund, whether through a successful fundraising event or a few years of surpluses. Is there a point at which your organization’s net assets are too large? According to the BBB Wise Giving Alliance, […]