Private Foundations

CHAPTER EIGHTEENNonprofit Governance and Private Foundations (New)

1. § 18.1 State Law Overview
   1. (a) Forms of Nonprofit Organizations
   2. (b) Nonprofit Corporation Acts
   3. (c) Nonprofit Trust Statutes
   4. (d) Unincorporated Associations
   5. (e) Charitable Solicitation Acts
   6. (f) Tax Exemption Laws
   7. (g) Charitable Deduction Laws
   8. (h) Other Statutory Law
2. § 18.2 Board of Directors Basics
   1. (a) Nomenclature
   2. (b) Number
   3. (c) Origin(s) of Positions
   4. (d) Control Factor
   5. (e) Scope of Authority
   6. (f) Other Considerations
   7. (g) Relationship to Officers
3. § 18.3 Principles of Fiduciary Responsibility
4. § 18.4 Duties of Directors
   1. (a) Duty of Care
   2. (b) Duty of Loyalty
   3. (c) Duty of Obedience
5. § 18.5 Board Composition and Federal Tax Law
6. § 18.6 Sources of Nonprofit Governance Principles
   1. (a) Governance Philosophy in General
   2. (b) Watchdog Agencies' Standards
   3. (c) Philanthropic Advisory Service Standards
   4. (d) BBB Wise Giving Alliance Standards
   5. (e) Evangelical Council for Financial Accountability Standards
   6. (f) Standards for Excellence Institute Standards
   7. (g) Other Watchdog Agencies
   8. (h) Senate Finance Committee Staff Paper
   9. (i) U.S. Treasury Department's Voluntary Best Practices
   10. (j) Committee for Purchase Proposed Best Practices
   11. (k) Draft of IRS Good Governance Principles
   12. (l) American National Red Cross Governance Modernization Act Principles
   13. (m) Independent Sector's Good Governance Principles
   14. (n) Redesigned Annual Information Return (Form 990)
   15. (o) IRS LifeCycle Educational Tool Principles
7. § 18.7 Relevant Nonprofit Governance Issues ...