This guide is "designed to help directors understand their responsibilities as stewards of their organizations." It includes discussions about directors' duty of care, duty of loyalty, duty of obedience to state and federal laws and filing requirements.
"This online version of Publication 78, Cumulative List of Organizations, is intended to assist you in learning if an organization is exempt from federal taxation and, if so, determining how much of your contributions to that organization are tax deductible."
You can search for charities and non-profits here.
"Nonprofit leaders should look carefully at the provisions of Sarbanes-Oxley and determine whether their organizations ought to voluntarily adopt particular governance practices. ... [I]t is [also] important to note that two provisions of Sarbanes-Oxley apply to all corporate entities, including nonprofit organizations."
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