Legal Compliance
From Guidelines & Principles
This page is the same as Infrastructure Required.
Contents
Communication
Evaluation
Financial Management
Fundraising
Governance
Yes | No | In Progress | Not Applicable | Not Sure | |
---|---|---|---|---|---|
Conflict of interest policy, procedures & signed forms for board, staff, & volunteers—updated annually (Sarbanes-Oxley Act of 2002; 990) US | |||||
IRS Form 1023 & IRS determination letter—publicly accessible for accountability purposes US | |||||
Articles of incorporation (Neb. Rev. Stat. §21-1921, §21-1922; Iowa Code §504.202) NE, IA | |||||
Establish within 60 days and continuously maintain a registered office and registered agent (Neb. Rev. Stat. §21-1934, §21-1935, §21-1937; Iowa Code §504.501; Iowa Code §504.1421) 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 | |||||
Hold an organizational meeting after incorporation to elect directors (if not named in the articles) appoint officers, adopt bylaws, and carry on other business (Neb. Rev. Stat. §21-1924; Iowa Code §504.205) NE, IA | |||||
Required officers—president, secretary and treasurer, or as indicated in bylaws (Neb. Rev. Stat. §21-1990; Iowa Code §504.841) NE, IA | |||||
Minimum of three board members (Neb. Rev. Stat. §21-1970) NE | |||||
Notify NE Secretary of State if registered agent or registered office has been changed or discontinued within 120 days (Neb. Rev. Stat. §21-19,137) NE | |||||
Minimum of one board member (Iowa Code §504.803) IA | |||||
Notify IA Secretary of State if registered agent or registered office has been changed or discontinued within 60 days (Iowa Code §504.1421) IA | |||||
Articles of incorporation must include provisions not inconsistent with law for how assets will be distributed in case of corporate dissolution (Neb. Rev. Stat. §21-1921, §21-1922; Iowa Code §504.202) NE, IA (required for IA corporations incorporated after January 1, 2005; recommended for all others) |
Human Resources
Employment Laws & Postings
Required Compliance with Employment Laws
Required Employment Postings
Yes | No | In Progress | Not Applicable | Not Sure | |
---|---|---|---|---|---|
EEOC, with ADA and GINA US, NE, IA | |||||
Emergency Phone Numbers NE
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Employee Polygraph Protection Act Poster US | |||||
E-Verify poster (if participating in the program) US | |||||
Fair Labor Standards Act poster US, NE, IA | |||||
Family Medical Leave Act poster (with 50+ employees) US | |||||
OSHA poster US | |||||
Payday Notice NE | |||||
Unemployment Compensation NE | |||||
Unemployment Insurance IA | |||||
Uniformed Services Employment & Reemployment Rights Act poster US | |||||
Safety & Health Protection on the Job IA | |||||
Summary of Work-Related Injuries and Illnesses (with more than 10 employees) IA | |||||
Whistleblower’s Protection Act poster US |
Personnel Files (for each employee)
Required
Yes | No | In Progress | Not Applicable | Not Sure | |
---|---|---|---|---|---|
Form I-9 (required), filed separately from other HR documentation (recommended practice) US | |||||
Immigration & Naturalization Services (INS) documentation US | |||||
Tax forms W-4, annual W-2 US, NE |
Information Technology
Planning
Yes | No | In Progress | Not Applicable | Not Sure | |
---|---|---|---|---|---|
All necessary/appropriate insurance (i.e., D&O, general liability, etc.) US, NE, IA | |||||
Mission statement (990) US | |||||
Workers’ compensation insurance (Neb. Rev. Stat. §§48-101 through 48-118.05; Iowa Code §87.1, §87.14A) NE, IA
|
Public Policy & Advocacy
Yes | No | In Progress | Not Applicable | Not Sure | |
---|---|---|---|---|---|
501(h) election, if conducting any lobbying (Internal Revenue Code §501(c) (3), §501(h)) US | |||||
Compliance with lobbying reporting requirements ( Lobbying Disclosure Act of 1995; Neb. Rev. Stat. §49-1483.03; Iowa Code §68B.37; 990) US, NE, IA | |||||
Compliance with prohibition on supporting/opposing candidates or elected officials (Internal Revenue Code §501(c) (3); 990) US | |||||
Compliance with prohibition on using federal funds to lobby (Office of Management & Budget Circular A-122; 990) US | |||||
Federal lobbyist registration, if you have lobbyists at the Federal level ( Lobbying Disclosure Act of 1995, 2 U.S.C. §1605) US | |||||
Iowa lobbyist registration, if you have lobbyists in IA (Iowa Code §68B.36) IA | |||||
Nebraska lobbyist registration, if you have lobbyists in NE (Neb. Rev. Stat. §49-1480.01) NE, US | |||||
Understand that nonprofits may support/oppose legislation (subject to lobbying limitations) (Internal Revenue Code §501(c) (3), §501(h); 990) US |
Strategic Alliances
Transparency & Accountability