- The FUSION Foundation is a 501c3 community engagement model focused on educating, empowering and inspiring local actions with a global vision. Our goal is to transform communities of conflict into communities of collaboration and creativity using the tools of the heart with stories, traditional ceremonies, rituals, and local food, arts & culture - to build bridges matching needs with resources and resources with needs in our communities.
- IRS Identifies Organizations that Have Lost Tax-Exempt Status
- Here is a helpful link
National Council of Nonprofits has resources posted on its website:
Clients in the News!
- Severson Sisters Foundation
- Carrie Severson is interviewed on TV show Sonoran Living about bullying
- Review Non-Profits 990 and other data:
- Economic Research Institute
- Learn the latest on the tax credit for businesses who now pay for health insurance
Information on Arizona Health Insurance Premium Tax Credit -
Application for Certificate of Eligibility for the Health Insurance Premium Tax Credit - Small Business Only -
- YouTube Wants Non-Profits To Make Amazing Videos
- Most of you are involved with nonprofits in one way or another. The following article came out recently in Mashable, and if you are interested in doing videos for your organizations, you might be interested in the grants You Tube is offering. It's just an idea. Maybe not this year, but how about next? You never know!
Health Care Tax Credit (pdf)
- IRS News Release (Word doc)
- IRS News Release 2010-96, IRS Releases Form to Help Small Businesses Claim New Health Care Tax Credit.
- Distinctions between Compilation Review Audit(pdf)
- Thanks to our friend Sandra Turner for providing this valuable document.
Example Accounting and Cash Policy (Word doc)
Memorandum: Gaming & Raffles (pdf)
Automatic Revocation of Nonprofits' Tax-Exempt Status by Guidestar (pdf)
Article: Arizona Non-Profit (Tax-Exempt) Organizations Registration & Reporting Word doc | PDF
Hire Act Information
- Download the tax form and information here.
Documentation of Hire Act (Word doc)
IRS Form W-11 (pdf)
Hiring Incentives to Restore Employment Act of 2010
Board of Directors Guide to Form 990
Raffles in Arizona (pdf)
IRS: Announcement 2009-62
Procedures for Section 509(a)(3) Supporting Organizations to Change Public Charity
IRS agents will be using this form in the coming year to evaluate Good Governance of nonprofit organizations
IRS Non-Profit application fees are changing! (see pdf file)
Poker Tournaments, Charitable Gambling, Social Gambling (casino nights) for nonprofits in AZ
Value of Volunteer Time : The Estimated Dollar Value of Volunteer Time is $20.25/hour
Pay what you can afford - Computer Training
Where's my Refund?
Profile | Create Your Badge
ASCPA - The Nonprofit Budgeting Process
Federal Filing Requirements for Exempt Organizations
Tax Legislation: American Recovery and Reinvestment Act of 2009 is signed into law
Recent presentation on the new governance rules and 990 update for nonprofits
More Policies (Word documents)
Samples of required policies for Non-Profits (Form 990) - required before returns can be filed.
- RANDOM.ORG offers true random numbers to anyone on the Internet. The
randomness comes from atmospheric noise, which for many purposes is better
than the pseudo-random number algorithms typically used in computer
programs. People use RANDOM.ORG for holding draws, lotteries and
sweepstakes, to drive games and gambling sites, for scientific
applications and for art and music. The service has been operating since
1998 and was built and is being maintained by Mads Haahr who is a Lecturer
in the School of Computer Science and Statistics at Trinity College,
Dublin in Ireland.
- Audit rules are changing..
- Sandi on our team has provided some helpful hints..
Care & Training of a Successful Audit (pdf)
Questions for the Auditors (pdf)
- Form W-9
- This is a form issued to independent contractors and
attorneys (even if incorporated) so that you can complete their form 1099 at year
Employee vs. Contractor (pdf)
- Employer ID Number
- You can now complete an online application for your employer ID number
(form ss-4) using the link above.
- Investment Policy (Word doc)
- Useful template for organizational investment policy. Complements of Rebecca Kenyon
- Gift Acceptance Policy (Word doc)
- This gift acceptance policy template will provide guidelines to representatives of who may be involved in the acceptance of gifts. Complements of Rebecca Kenyon
- Virtual Office Documentation
Virtual CPA Office (Word document)
Leveraging with Technology - The impetus is a commitment to reducing costs while improving service, communications and quality of life.
Running a Virtual Office (Power Point presentation)
- New Annual Electronic Notice — e-Postcard (Form 990-N) (PDF file)
- Frequently Asked Questions
April 3, 2007
- Sample Whistleblower Policy
- Provided by: Jeffrey S. Tenenbaum, Esq.
...this policy aims to provide an avenue for employees to raise concerns and reassurance that they will be protected from reprisals or victimization for whistleblowing...
- Sample Whistleblower Tracking Report (Word Document)
- A key defense against fraud occurring in an organization is the availability of a means for employees and other constituents to anonymously report suspected wrongdoing (whistleblowing).
- Sample Request for Proposal Letter for CPA Services
- This tool contains sample language that may be used by an organization requesting a proposal letter from qualified CPA firms when seeking a new service provider. As such, the sample letter may be subject to audit committee review or discussion, if an audit committee exists.
- Stay Exempt
- This is a new irs site and resource center to help
nonprofits retain their status and understand the rules.
- A large resource of information for Tax, Business and Financial strategies.
- Residential Energy Credits
- Residential Energy Credits for this tax year such as insulation, windows/doors, solar, air conditioning, etc.
- Standards and Best Practices - Courtesy of the fine folks at ECFA and Dan Busby in particular
- Independent Contractor vs. Employee (pdf document)
- "IRS reminds businesses to to classify workers correctly." June, 2006
A great piece from the IRS with a test on how to classify the new person on your team.
- Conflict of Interest Policy (Word document)
- This is a sample document. If you have any questions, please let us know.
Go File Room
Technology tips and tools (Microsoft Word document)
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Audit Committee Toolkit for nonprofits
Read Carolyn's biography
Read about Carolyn in Business Week!
"Backyard Bean Counter"
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Drugstore on the net!
Articles published by Carolyn Sechler, CPA
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