Nonprofit Policies and Procedures

What you’ll learn

• Identify the core policies every nonprofit needs — and which the IRS asks about
• Tell the difference between a policy and a procedure, and write each well
• Run a policy through its full lifecycle: draft, approve, communicate, review, retire
• Enforce policies consistently and fairly across the whole organization

Course outline

1. 1

   Policy vs. procedure: what each one is for

   5 min

2. 2

   The core policies every nonprofit needs

   7 min

3. 3

   What the IRS Form 990 actually asks

   6 min

4. 4

   Conflict of interest & whistleblower up close

   6 min

5. 5

   How to write and approve a policy

   6 min

6. 6

   The policy lifecycle: keeping policies alive

   5 min

7. 7

   Enforcing policies fairly and consistently

   4 min

Sources & further reading

• National Council of Nonprofits — Good Governance Policies for Nonprofits
• Internal Revenue Service — Exempt Organizations Annual Reporting Requirements — Governance (Form 990, Part VI)
• National Council of Nonprofits — Whistleblower Protections for Nonprofits
• BoardSource — Every Board’s Must-Have Documents
• Propel Nonprofits — Financial Policy Guidelines and Example