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IRS publishes good governance practices
Nonprofit and Church Legal Trends - Free Edition - May June 2007 (free edition)
The IRS has issued a draft of Good Governance Practices for 501(c)(3) Organizations for public discussion and use by nonprofits to help them better run their operations and finances. While recognizing that adoption of any particular practice is not a requirement for charitable exemption, the IRS states: “we believe that an organization that adopts some or all of these practices is more likely to be successful in pursing its exempt purposes and earning public support.”
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