Local 990-NAC

As you begin thinking about activities, keep in mind the main goals: improving the quality of reporting by not-for-profits on the Form 990, making recommendations to the Project Office about the Form 990 and educating the public about the Form 990. Suggested activities include:

1. Adopt or endorse the Quality Form 990 Resolution (Appendix I) and work to implement the recommendations that apply to your NAC members. Read background articles that will provide more information about the history of the Form 990 and the issues and challenges that nonprofits face.

2. Work to ensure compliance with the new IRS Form 990 disclosure rules.

A. Write articles that local not-for-profits can use in their newsletters or other communications. See sample articles that organizations have already written about the new Form 990 disclosure regulations and the Form 990 Accountability Project.

B. Hold a forum for not-for-profits and other interested parties on how to comply with the new regulations, inviting representatives from a state nonprofit association, state charity agency, or the IRS to assist with the presentation.

C. Develop a short brochure or handbook for distribution to local not-for-profits.

D. Create a workshop script and materials for use by not-for-profits and associations in their own conferences and meetings.

E. Speak at trade shows and conferences on Form 990 issues.

3. Increase understanding of the use of technology and the Internet in the Form 990 reporting and disclosure processes.

A. Hold forum for not-for-profits on Internet disclosure requirements and what will be available on the Internet. Invite representatives from GuideStar, NCCS, state charity agency or other group to give a presentation.

B. Create a local NAC website (perhaps affiliated with another group) to act as local clearinghouse for information on Form 990 disclosure, project information, and other data. Link it to the national Project Office website (www.qual990.org).

C. Hold forum on Form 990 electronic filing, inviting representatives from a state charity agency or the IRS.

4. Improve quality, accuracy and timeliness of Form 990 reporting.

A. Invite representatives of the accounting profession, not-for-profit academic centers, technical assistance providers, and state charity agencies to speak about completing the Form 990 and avoiding common mistakes.

B. Develop recommendations on how the Form 990 could be made more efficient, effective, and simpler and submit to the Project Office.

C. Create materials for board members and other not-for-profit officials and staff on the importance of the Form 990 and their role in its completion.

D. Introduce the Uniform Electronic Government Grant Reporting Guide developed for the state of Tennessee and work for its use in your state. More information on the Uniform Electronic Government Grant Reporting Guide.

5. Increase public awareness of Form 990.

A. Hold public forum for donors to encourage use of the Form 990; discuss what the form says, what it doesn't say, and how the public can use it as an accountability tool. Invite nonprofits, accountants and state regulators to give presentations.

B. Develop workshop scripts and materials for series of forums in elderly housing, senior homes, and other demographic groups who receive large number of charitable solicitations;

C. Write op-ed's on the new disclosure rules, using background articles as guidelines.

D. Create one-page fact sheet or other short material that can be included in the thank-you letter of every contributor, explaining the new disclosure rules and where the public can get copies of the Form 990.

E. Hold forum for not-for-profits or create guidebook on how to use the Form 990 as a public relations tool and opportunity to tell a charity's story.

6. Reach out to the media.

A. Distribute releases to members of the local media, updating them on NAC projects and activities.

B. Invite members of local media to appropriate projects and meetings, especially those involving state charity officials or the IRS.

C. Develop story ideas for Form 990 as public accountability tool and use of the Internet as a way for the public to find information about the charities it supports.

7. Other Projects—After some preliminary projects are underway, NACs can use the contacts and infrastructure already created to examine other issues that affect the not-for-profit sector in the area.

A. Replicate the accountability, standards, and ethics projects of such groups as Minnesota Council of Nonprofits, Maryland Association of Nonprofit Organizations, and Colorado Association of Nonprofits.

B. Facilitate implementation by the state charities offices of Unified Registration and Annual Reporting for out-of-state charities and fund-raising counsel and paid solicitors, sponsored by the National Association of State Charity Official's Multi-State Filer Program.

C. Consider public disclosure and not-for-profit accountability legislation starting with the 1986 "Model Charitable Solicitations Law."

D. Participate in efforts to identify and eliminate multi-state and local fund-raising abuses.

E. Connect with and support efforts of the local Better Business Bureaus and other charity review groups, peer review groups and groups with a code of ethics.