This page is the same as Infrastructure Required.
Communication
Evaluation
Financial Management
Fundraising
Governance
Human Resources
Information Technology
Planning
Public Policy & Advocacy
Strategic Alliances
Transparency & Accountability
| Compliance with legal reporting, tax law, financial requirements (Internal Revenue Code §6033; 990) US
|
| Obtain Employer Identification Number (EIN) from the IRS. US
|
| Document retention & destruction policy (Sarbanes-Oxley Act of 2002; 990) US
|
| IRS Form 1023 & IRS determination letter, publicly available US
|
| IRS Form 990 and variants US
|
| Whistleblower policy (Sarbanes-Oxley Act of 2002; 990) US
|
| Articles of incorporation (Neb. Rev. Stat. §21-1921, §21-1922; Iowa Code §504.202 Minimum Code Requirements) NE, IA
|
| File biennial report (by April 1st, in odd years) with Secretary of State (Neb. Rev. Stat. §21-125; Iowa Code §504.1613) NE, IA
|
| Obtain liquor license (Neb. Rev. Stat. §53-138.03; Iowa Code §123.30(3) (a)) NE, IA
|
| Obtain gaming license to conduct bingo, a lottery by the sale of pickle cards, a lottery with gross proceeds in excess of $1,000, or a raffle with gross proceeds in excess of $5,000. (Neb. Rev. Stat. §9-232.01(1) (2); Neb. Rev. Stat. §9-424(1)) NE
|
| Obtain license for games of skill and chance, bingo operations, raffles, and social gambling activities from the Iowa Department of Inspections & Appeals, Social and Charitable Gambling Unit IA
|
| Professional commercial fundraisers must register with the Iowa attorney general and obtain a registration permit. May be required to update registration quarterly. (Iowa Code §13C.2) IA
|
Be prepared to provide financial disclosure information to any person requesting it (Iowa Code §13C) IA
- Be aware of the requirements for sales tax/exemptions, as it varies from state to state.
Iowa has a very broad policy of exempting nonprofits from taxes and Nebraska exempts very few.
|
Volunteer Engagement
