Aidpage

To the attention of:

Barack Obama, US President;
Beverly Perdue, Governor of North Carolina;
US Senators from North Carolina: Kay R. Hagan, Richard Burr;
US Representatives from North Carolina: Brad Miller, David E. Price, G. K. Butterfield, Heath Shuler, Howard Coble, Larry Kissell, Melvin L. Watt, Mike McIntyre, Patrick T. McHenry, Renee L. Ellmers, Sue Wilkins Myrick, Virginia Foxx, Walter B. Jones;
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hello, i am a single mother of two my daughter 8 and my newphew i adopted 5 who has behavior issuses,hes mother abused him as well as used drugs and aclohol,me my safe has health issuse,i was living in a ruff and volet nieborhood,my neiobor came to me one day and basicly beged me to let her do my taxes so i can get the adopted earned credit,the irs kept ask for stuff to be send off and she said she did so the last of august they send me a certefied letter to my understanding,and the person that worked at a tax company that they was charging me a penelt for late information bottom line ,and that if i sign it they would take the, 2 thosand dollares out i owe them out of the 12thousands,and send me the ten thousand,i have been waiting on this money for a year everthing i have got in so much debt waitin on this money,i live off just my SSI ADOPTED fund i get nothing for my daughter,my sister through all our clothes away and my family turn they back on me my health is bad,i have fibmiag and artrites,i  am bout to be just 39,the weather has got cold i have no warm clothes to walk my kids to the bus stop if i get sick they have noone,i don't even have good she or a coat,ever one trys to help me gives me clothes sooooo big they want stay on me how can i get this money,cause now the saying i sign the letter sign yea i owe them,and they don't owe me I HAVE NO MONEY and sure no two thosands dollares HELP how can i get this money?

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Post Open Letter to your Elected Representatives

Please help me make my rent this month, I am willing to work for it! I could design you a simple website, a logo, or a 3D model. My 3D demo reel is at youtube.com/leilatheloony
I got an unexpected bill from the IRS for $2,000 and I spent my last money on a bartending license for a job I ended up losing before I could even make my money back, it even ended up that I overdrew my bank account for $95. I just need to worry about $300 for rent! Please help. I've been looking for jobs like mad in Milwaukee, but I just haven't been able to get one yet! I just need to be able to pay my rent and I know I'll get a job in time for next month's rent!
I could even give you nutrition or other recommendations on how to get you better if your'e ill! Please help me!

i went on as ite i got from here i think..... being challenged and looking for help..  financially i was not in need or the mood to be overly bothered by a company called irs.org ifelt mislead they wanted money 59 a month a duh i dnt have that..

Hi Everyone, I need some financial assistance. After 2 long years of a long distance relationship,  I am just about to move to California to be with my  recent fiance when the IRS  levied my bank account and took the last few thousand dollars I had to my name because I was late on a payment. Even though I called the IRS to tell them what happened they didn't care. All of the money I was going to use for my bills  and moving is gone. What timing :-(  I have not received a new job yet so I need every dime to hold me over until I get it.

Is there anything you can suggest to me or donate anything would help. I had some change that I took to the grocery store and cashed in for money and gas in the car. I have so much debt from school loans and accrued bills from the past year and it's just so overwhelming and all I want to do is finally be with the man I love and have prayed for my whole life. Thank you so much.

I like to have 10 families to have alot of problem paying that debts one of the requirement its bealive in God make you mind and work in this project educate your self again a tiranies I learning about I can share with yours all of my knowldege and provid some little info aboutsend to me and email and phone how can i contact you thans for you attention.

I RECENTLY GOT DIVORCED IN MARCH, I AM LIVING OFF OF 563.OO DOLLARS A MONTH DUE TO BE ON DISABILITY FROM LOSING THREE OF MY CHILDREN, TWO IN PREGNANCY AND TAKING MY SON OFF OF LIFE SUPPORT WHEN HE WAS THREE MONTHS AND 23 DAYS OLD. HE WAS TAKING OFF DECEMBER 26, 2006. I BECAME REALLY DEPRESSED, TRIED TO KILL MYSELF, MY HUSBAND CHOOSE TO LEAVE AND NOT BE THERE FOR ME. ON THE DAY OF MY SON'SONE YEAR OF TAKING HIM OFF LIFE SUPPORT MY EX HUSBAND WAS WITH HIS SISTER INSTEAD OF ME.WHEN HE GOT DIVORCED HE TOOK EVERYTHING FROM ME. WE HAD A BUISNESS THAT WE STARTED TOGETHER, I DID NOT GET HALF. WHENI SAY HE GOT EVERYTHING HE DID. I COULD NOT AFFORD A LAWYER AND THATS WHY WE PRETTY MUCH GOT EVERYTHING. WHEN WE DID OUR TAXES IN 2006 MY EX HUSBAND MESSED THEM UP, NOW THREE YEARS LATER THEY CAME AFTER US SAYING WE OWED THEM MONEY. IN 2006 I DID NOT WORK BECAUSE I WAS HIGH RISH PREGNANCY AND I SPENT EVERY DAY IN THE NICU WITH MY SON. JIMMY PUT IN THE DIVORSE DECREE THAT I WOULD HAVET TO PAY HALF KNOWING THAT ALL I MAKE IS 563.00 FROM DISABILITY. I HAVE NO MONEY TO PAY THIS, MY HALF OF THE TOTAL IS 1300.OO DOLLARS. I AM SO AFRAID THAT I AM GONNA GET IN TROUBLE AND THAT THE IRS WILL TAKE MY DISABILITY FROM ME FROM NOT BEING ABLE TO PAY THEM 1300.00. WHAT I AM ASKING FOR IS HELP. . I WILL BE SURE TO PAY IT FORWARD WITH LOVE AND COMPASSION FOR OTHERS. 

 IF YOU COULD SEND ANYTHING I WOULD GREATLY APPRECIATE IT. THANKS SO MUCH, 

TONYA M DREESE

5413 ENCLAVE CR

FT WORTH TX 76132

I RECENTLY GOT DIVORCED IN MARCH, I AM LIVING OFF OF 563.OO DOLLARS A MONTH DUE TO BE ON DISABILITY FROM LOSING THREE OF MY CHILDREN, TWO IN PREGNANCY AND TAKING MY SON OFF OF LIFE SUPPORT WHEN HE WAS THREE MONTHS AND 23 DAYS OLD. HE WAS TAKING OFF DECEMBER 26, 2006. I BECAME REALLY DEPRESSED, TRIED TO KILL MYSELF, MY HUSBAND CHOOSE TO LEAVE AND NOT BE THERE FOR ME. ON THE DAY OF MY SON'SONE YEAR OF TAKING HIM OFF LIFE SUPPORT MY EX HUSBAND WAS WITH HIS SISTER INSTEAD OF ME.WHEN HE GOT DIVORCED HE TOOK EVERYTHING FROM ME. WE HAD A BUISNESS THAT WE STARTED TOGETHER, I DID NOT GET HALF. WHENI SAY HE GOT EVERYTHING HE DID. I COULD NOT AFFORD A LAWYER AND THATS WHY WE PRETTY MUCH GOT EVERYTHING. WHEN WE DID OUR TAXES IN 2006 MY EX HUSBAND MESSED THEM UP, NOW THREE YEARS LATER THEY CAME AFTER US SAYING WE OWED THEM MONEY. IN 2006 I DID NOT WORK BECAUSE I WAS HIGH RISH PREGNANCY AND I SPENT EVERY DAY IN THE NICU WITH MY SON. JIMMY PUT IN THE DIVORSE DECREE THAT I WOULD HAVET TO PAY HALF KNOWING THAT ALL I MAKE IS 563.00 FROM DISABILITY. I HAVE NO MONEY TO PAY THIS, MY HALF OF THE TOTAL IS 1300.OO DOLLARS. I AM SO AFRAID THAT I AM GONNA GET IN TROUBLE AND THAT THE IRS WILL TAKE MY DISABILITY FROM ME FROM NOT BEING ABLE TO PAY THEM 1300.00. WHAT I AM ASKING FOR IS HELP. . I WILL BE SURE TO PAY IT FORWARD WITH LOVE AND COMPASSION FOR OTHERS. 

 IF YOU COULD SEND ANYTHING I WOULD GREATLY APPRECIATE IT. THANKS SO MUCH, 

TONYA M DREESE

FT WORTH TX 76132.

Due to a message from another Aidpage member, "Pizza for my Peeps" is on hold. I think my idea is on hold as well. I am considering, attempting, a real charity. Possibly finding a Pizza corporation to allow people to add a dollar to their bill, or something along that line. I'm really interested in this, but I would have to be very Organized. I just downloaded the IRS application. I would be the President, and I would need at least a Vice President, and a trustworthy accountant. For the IRS to be happy that I am organized. And possibly more... still researching. Volunteers Post here

I can not believe I am asking for help, but here goes. I own a small restaurant and I have gotten behind, very behind, on my taxes. In my foolishness, I used the money for my taxes to pay my employees and to keep my business running and take care of my children and now I owe the IRS 26,000.00.

I know this is hard to believe, but I think I found the only person working for the IRS that actually has a heart. She has been very kind to me and is letting me make payments, but now I am falling behind on everything else trying to pay this off. I am paying 2000.00 a week and I can not keep it up for much longer. I want to keep my employees with jobs and be able to support my family too.

I am not asking for free money, but for a loan. I will pay it off at 2000.00 a month with whatever interest you ask for. Now, I know that not one person can loan me that kind of money unless they are an absolute angel, but if anyone can help me, I do not care how many people I have to pay. 

Alos, if you could say a prayer for the IRS lady who has been so kind to me. Her name is Mary. God knows I am asking for help, so he will also know who Mary is.

Thank you for any help you can give. 

After my divorce I was able to file as head of household on my 1040 tax return.  We lived apart for more than 6 months, even though we were still married,  I had two qualifying children also.  I worked full time and only earned about 18,000 per year.  So even though little tax was taken out of my check I still got more of a refund than what I paid in.  Those nice refund checks helped out a lot.  See:  http://www.irs.gov/faqs/faq-kw80.html 

I have since remarried, boy I wish I could still file like that! 

I owe 150,000 dollars to the IRS. You think you have problems? This wasnt a case of fraud or anything like that. I owned a business and fell on hard times. (Making bad business decsions is aparently my specialty). I tried to keep as many people employed as possible and in doing so was unable to pay some employer taxes. Am I worried? yeah maybe a little. ( ok im shaking in my boots). The irs is going to  take everything, My house, cars, well pretty much everything. Sometimes I get severly depressed and angry. And then it happens.  As I am sitting there in my chair in one of those depressed states, a  five year old little boy walks in and asks me whats wrong. And for that moment absolutly nothing is wrong. We will spend whats left of the day together doing things that are fun to a 5 year old. (This usually involves me on the ground in excrutiating pain).  Later I get a booster shot from a 3 year old little boy jetting across the backyard in a superman or spiderman costume while he sings the Indiana Jones Theme??? Dont know where he got that from.  And still again my loving and supportive wife is never far away.  You see Ive learned something. Believe it or not, I didnt for a long time. MONEY is not what you should be worried about. As a matter a fact it should rank way low on your list of priorities. ( right below a good piece of cheese cake).  I know that eventually I will pay out of this IRS problem. Could take me 50 years but 50 years i will spend wisely on my credit card of life.  I consider myself very lucky that I learned my money lesson very early in life. Iam 33 years old now. I may have to start over a few times and I my have much less than what I use to have. And by much less I mean close to nothing. But I have a secrect weapon, I have two little boys, a little girl on the way, and a wife all that will always love me no matter what. (By federal  ccr code 11.9934x, the irs can not seize any living family members. This includes dogs cats and fish but may exclude mother in laws). I may come out ahead after all. 

I will always teach my children what I know is right and I will always give them as much of my time as they need. but most of all I will keep trying for them. And as long as I do that, the rest kinda falls in place. I can handle No air conditiong, no cable tv, 1 shared car and a cramp apartment. What I cant handle is giving up. 

I know most people who read this are looking for a sympathetic ear and you have it. If i were a rich man I would help as many people as I could. But for now all I can do is share this small journey that I am going through in my life. I am 33 years old I have maybe 40 years left to care about what really matters. Thats almost half my life that has gone by. I am going to make the best of it no matter what happens. 

I'm a very hard working single mom. I'm what you would consider one of the working poor. I support myself and my daughter and work very hard just to make my ends meet every month. Every month it seems like we just scrape by. I have had to take out payday loans just to pay my gas bill every month for my car. I have to commute 100 miles every day to get to work. The cost of gas is killing me and now my car that has over 130K miles is starting to have alot of problems. Because of the high interest on my payday loans, I get deeper in the whole every month. I also have a hideous bill with the IRS for which I make monthly payments. All I want is to be debt free for once in my adult life.

The IRS has more information on their site about the anticipated rebate checks.

 IRS

http://www.irs.gov/newsroom/article/0,,id=177937,00.html 

The following is a re-publishing of the Executive Summary of a report prepared by The Panel on the Nonprofit Sector. This report (prepared by the nonprofit sector itself) will help the ongoing Congressional hearings in the effort to develop new legislation addressing the ongoing problems with the image, credibility, and accountability of the nonprofit sector. The report's recommendations "underscore the importance of transparency, of providing the information that allows the public to make informed choices and government officials to root out problems."

Some interesting snippets from the report:

The United States is now home to an estimated 1.3 million public charities, private foundations, and religious congregations.

Though funding for individual organizations varies substantially, the majority of support for the sector as a whole comes from consumers of services and voluntary contributions: 38 percent from dues, fees, and other charges for goods and services, 17 percent from individual contributions, and an additional 3 percent from private foundations and corporate giving programs. Government grants and contracts provide 31 percent of the sector’s revenues, and other sources, such as income from assets, supply the remaining 11 percent.

Charities and foundations are created and sustained by people who want to give their time and resources to solve problems and enrich their communities. Nearly half of all adults volunteer each year, and nine out of 10 households make charitable contributions. Individual donations total more than $207 billion, which comes on top of the $41 billion given each year by corporations and foundations created from private money. These contributions of time and money reflect the public’s commitment to and appreciation of this distinctive feature of American life: people coming together through charitable organizations to improve the lives of others and meet needs that government and business do not. (Here is my plug... we created Aidpage so that people come together to improve the lives of each other and meet needs that government and business do not... notice the small difference... not "through charitable organizations". Surely, Aidpage won't replace the 12 mln paid employees of the nonprofit sector, but we believe that web enabled "peer-to-peer" mutual micro-helping will meet needs not readily met by nonprofits, government, or business.)

America’s charitable community produces its results because of the commitment and talent of the people who have dedicated their lives to helping others. Part of that service comes from volunteers, who collectively provide the equivalent of 9 million full-time staff members. The sector’s programs also are supported by its 11.7 million paid employees, 9 percent of the entire national workforce and a number greater than the finance, insurance, and real estate industries combined (wow...!!!, E.S.) - see Lester M. Salamon (editor), The State of Nonprofit America, Washington, D.C.: Brookings Institution Press, 2002.

Here is the report's EXECUTIVE SUMMARY:

The Panel on the Nonprofit Sector is dedicated to ensuring that Americans continue to benefit from the richly varied programs provided by the charitable community. Formed at the encouragement of the leaders of the Senate Finance Committee, the Panel has led to an unparalleled collaboration on how to strengthen the sector’s accountability, transparency, and governance. The participants in this effort—thousands of people representing diverse organizations from every part of the country— recognize that to serve their missions effectively, they must demonstrate that they are ethical, responsible stewards of Americans’ generosity.

The Panel developed eight overarching principles to guide its recommendations:

The Role of Charitable Organizations in American Life

1. A vibrant charitable community is vital for a strong America.
2. The charitable sector’s effectiveness depends on its independence.

The Responsibilities of the Charitable Community

3. The charitable sector’s success depends on its integrity and credibility.
4. Comprehensive and accurate information about the charitable sector must be available to the public.
5. A viable system of self-regulation and education is needed for the charitable sector.

The Need for Balanced Government Oversight

6. Government should ensure effective enforcement of the law.
7. Government regulation should deter abuse without discouraging legitimate charitable activities.
8. Demonstrations of compliance with high standards of ethical conduct should be commensurate with the size, scale, and resources of the organization.

Recommendations

The recommendations of the Panel on the Nonprofit Sector are a carefully integrated package that calls for improvement within the sector, more effective oversight, and changes in the law. No single action can achieve the necessary results by itself. The recommendations underscore the importance of transparency, of providing the information that allows the public to make informed choices and government officials to root out problems. Most important, the recommended actions offer a guide to maintaining the essential balance between adequate oversight that keeps potential abusers from using the sector to benefit themselves and safeguarding the independence of organizations in facilitating the opportunity for them to contribute to the wellbeing of society.

Summary of Recommendations

The detailed discussions in the report note important exceptions for organizations of particular types and sizes and other conditions that must be considered in the implementation of these recommendations.

1. Federal and State Enforcement—Effective oversight of the charitable sector requires vigorous enforcement of federal and state law. Congress should increase the resources allocated to the Internal Revenue Service for overall tax enforcement and oversight of charitable organizations, and it should create a federally funded program to help states establish or increase oversight and education programs for charitable organizations. Congress should also eliminate statutory barriers that prevent the IRS from sharing information about investigations of possible wrongdoing with state charity officials.

2. Internal Revenue Service Reporting—The annual information returns filed by charitable organizations (Forms 990, 990-EZ, and 990-PF) should be improved so they provide more accurate, complete, and timely information for federal and state regulators, managers of charitable organizations, and the public. Electronic filing will increase accuracy and compliance in completing the returns, and Congress and the IRS should remove the legal barriers to requiring electronic filing of the returns by all charitable organizations. Congress should impose penalties on preparers who willfully omit or misrepresent information on the returns. Congress also should direct the IRS to require the organization’s highest ranking officer to sign and certify the Form 990, as well as institute a new, brief annual reporting requirement for organizations with less than $25,000 in annual revenues. The IRS should make a number of changes in the format and instructions for Form 990 series returns, and suspend the tax-exempt status of any charitable organization that fails to correct incomplete or inaccurate returns for two consecutive years. The board of a charitable organization, or an appropriate committee, should review its organization’s Form 990 series return.

3. Periodic Review of Tax-Exempt Status—Congress should not implement a new periodic review system to verify that a charitable organization continues to meet the qualifications for tax-exemption. The IRS should focus its resources on review and investigation of the current returns filed by charitable organizations. In addition, boards of directors are encouraged to undertake a full review of their organizations’ governing documents and policies at least once every five years.

4. Financial Audits and Reviews—Having financial statements prepared and audited in accordance with Generally Accepted Accounting Principles and auditing standards improves the quality of financial information available to governing boards, government officials, and the public. Congress should require charitable organizations with at least $1 million or more in annual revenues to conduct an audit and attach audited financial statements to their Form 990 series returns, and those with annual revenues between $250,000 and $1 million to have their financial statements reviewed by an independent public accountant.

5. Disclosure of Performance Data—Every charitable organization should, as a recommended practice, provide more detailed information about its operations, including methods it uses to evaluate the outcomes of programs, to the public through its annual report, website, and other means. The Form 990 returns are not useful as a tool for reporting complex program evaluation information. Congress should not require charitable organizations to report more detailed statements of program evaluations or performance measures as part of their Form 990 series returns.

6. Donor-Advised Funds—Laws and regulations governing donor-advised funds should be strengthened to ensure that donors or related parties do not receive inappropriate benefits from these funds. Congress should amend tax laws to define and regulate donor-advised funds, including requiring sponsoring charities to make minimum distributions of 5 percent of aggregate donor-advised fund assets and enforcing minimum fund activity requirements. Congress also should prohibit sponsoring charities from making payments to a private foundation or directly or indirectly to the fund’s donors, advisors, or related parties. Further, tax deductions for contributions to donor-advised funds should be allowed only if the donor has a written agreement with the sponsoring charity clarifying these restrictions. Penalties should be imposed on donors, advisors, and managers who violate these prohibitions. More information about the assets held by and disbursements made from donor-advised funds will improve both enforcement and understanding of these funds, and each sponsoring charity should be required to disclose aggregate information about its donoradvised funds on its Form 990. Sponsoring charities are encouraged to provide further information about their donor-advised funds to help others learn more about how the funds are distributed.

7. Type III Supporting Organizations—Type III supporting organizations add value to the charitable sector that cannot and should not be replaced by other types of organizations. To curb abuse in these organizations, Congress should establish minimum distribution requirements, prohibit payments to or for the benefit of donors or any related party, and institute rules to increase the voice of the supported organizations in the governance of the Type III organization. A Type III supporting organization should be prohibited from supporting more than five qualified entities or from supporting any organization that is controlled by the donor or a related party. It should be required to provide certain documents to, and confirm the agreement of, its supported organizations at the time it files for recognition as a 501(c)(3) organization and when it files its annual Form 990 returns. Every supporting organization should be required to indicate on its Form 990 whether it is operating as a Type I, II, or III supporting organization.

8. Abusive Tax Shelters—Congress should make clear that all tax-exempt organizations, including those not currently required to file tax returns, are subject to the same requirements as taxable entities with regard to reporting their participation in potentially abusive “listed” and other “reportable” tax shelter transactions, and should impose penalties on organization managers for failure to report if they knew or had reason to know that the transaction was a reportable transaction. Congress should impose penalties on taxable participants and material advisors who fail to notify tax-exempt participants that they would be engaging in a reportable transaction, and should ensure that appropriate sanctions are imposed on tax-exempt entities that knowingly participate in abusive tax shelters. Education will be key to both compliance with and enforcement of tax laws governing these complex transactions, and the IRS should be required to provide the clear, up-todate, readily accessible information that charitable organizations need to determine whether a transaction is potentially abusive and whether they are under an obligation to disclose participation in a transaction.

9. a. Non-Cash Contributions: Appreciated Property—Congress should strengthen the rules for the appraisals taxpayers can use to substantiate deductions claimed for property donated to charitable organizations and increase penalties on (1) taxpayers who claim excessive deductions based on an overstated value for the donated property and (2) appraisers who knowingly provide overstated appraisals. The Forms 8282 and 8283, which are filed, respectively, by taxpayers who claim tax deductions for donated items valued at $5,000 or more and by charitable organizations that dispose of those items within two years of the donation, could be a useful enforcement trigger for the IRS, and Congress should require those forms to be filed electronically.

9. b. Non-Cash Contributions: Conservation and Historic Façade Easements—A conservation easement or historic façade easement donation requires ongoing enforcement of the terms of the easement agreement by the charitable organizations who accept such donations. Congress should increase penalties on taxpayers who claim excessive deductions for donations of conservation or historic façade easements and should only permit a deduction for an easement if it is made to a qualified charity or government entity under the terms of a written agreement that specifies the restrictions the easement imposes on future use of the property. A charitable organization that accepts easement donations should be required to provide more information on its annual Form 990 about the easements it holds and to certify that it has implemented reasonable procedures for monitoring compliance with the terms of its easement agreements. Congress should impose penalties on charities that fail to enforce conservation or historic façade easement agreements.

9. c. Non-Cash Contributions: Clothing and Household Items—Congress should not limit deductions for contributions of clothing or household items to an arbitrary ceiling without a clear basis for establishing the amount of the ceiling and an assessment of the impact of the change on the level of charitable contributions. To assist taxpayers in valuation, the IRS should establish a list of the value that taxpayers can claim for specific items of clothing and household goods, based on the sale price of such items identified by major thrift store operations or other similar assessments.

10. Board Compensation—Compensation to board members of charitable organizations is discouraged. Charitable organizations that do provide compensation to board members should be required to disclose the amount of and reasons for the compensation, as well as the method used to determine its reasonableness. Congress should prohibit public charities from providing loans to board members (such loans are already illegal for private foundations). Congress should also increase penalties on board members of charitable organizations who receive or approve excessive compensation.

11. Executive Compensation—Charitable organizations should be required to disclose more clearly the compensation paid to their chief executive officer and other “disqualified persons” and to the five highest compensated employees. Congress should require officers and other disqualified persons who receive compensation that the IRS alleges is excessive to demonstrate that their compensation is reasonable, and should increase penalties imposed on individuals who receive and managers who approve excessive compensation. Members of boards or other authorized bodies who followed the rebuttable presumption procedures in determining the reasonableness of compensation should not ordinarily be subject to penalties, even if the compensation is later found to be excessive, but penalties should be imposed on board members and managers who approved such compensation if they did not follow those procedures nor otherwise exercised reasonable care in approving the transaction. As a matter of good practice, the full board of charitable organizations should approve any change in the compensation of the CEO annually and in advance and review the organization’s full staff compensation program periodically.

12.Travel Expenses—Charitable organizations that pay for or reimburse travel expenses of board members, officers, employees, consultants, volunteers, or others traveling to conduct the business of the organization should establish and enforce policies that provide clear guidance on their travel rules, including the types of expenses that can be reimbursed and the documentation required to receive reimbursement. With the exception of de minimis expenses of those attending an activity of the organization (such as a meal function), charitable organizations should not pay for nor reimburse travel expenditures for a spouse, dependents, or others who are accompanying an individual conducting business for the organization unless the additional person is also conducting business for the organization. Charitable organizations should be required to disclose on their Form 990 series returns whether they have a travel policy. The IRS should provide information in the instructions to the Forms 990 about travel costs that are not permitted or that should be reported as taxable income.

13. Structure, Size, and Composition of Governing Boards—To qualify for recognition as a 501(c)(3) tax-exempt organization, an organization should generally be required to have a minimum of three members on its governing board. Further, to qualify as a public charity (rather than a private foundation), at least one-third of the members of the organization’s governing board should be independent: that is, individuals who have not received compensation or material benefits directly or indirectly from the organization in the previous 12 months, whose compensation is not determined by other board or staff members, and who is not related to someone who received such compensation from the organization. Every charitable organization should be required to disclose on its Form 990 series return which of its board members are independent. Individuals barred from service on corporate boards or convicted of crimes related to breaches of fiduciary duty should be prohibited from serving on the boards of charitable organizations. Federal tax laws or regulations should not set a maximum number of members for the governing boards of charitable organizations. Every charitable organization should, as a matter of recommended practice, review its board size periodically to determine the most appropriate size to ensure effective governance and to meet the organization’s goals. All boards should establish strong and effective mechanisms to ensure that the board carries out its oversight functions and that board members are aware of their legal and ethical responsibilities in ensuring that the organization is governed properly.

14. Audit Committees—Charitable organizations should include individuals with some financial literacy on their boards of directors in accordance with the laws of their state or as a matter of recommended practice. Every charitable organization that has its financial statements independently audited, whether legally required or not, should consider establishing a separate audit committee of the board. If the board does not have sufficient financial literacy, and if state law permits, it may form an audit committee comprised of non-staff advisors who are not board members.

15. Conflict of Interest and Misconduct—As a matter of recommended practice, charitable organizations should adopt and enforce a conflict of interest policy consistent with its state laws and organizational needs. The IRS should require every charitable organization to disclose on its Form 990 series return whether it has such a policy. Charitable organizations should also adopt policies and procedures that encourage and protect individuals who come forward with credible information on illegal practices or violations of adopted policies of the organization. There should be a vigorous sectorwide effort to educate and encourage all charitable organizations, regardless of size, to adopt and enforce policies and procedures to address possible conflicts of interest and to facilitate reporting of suspected malfeasance and misconduct by organization managers.

The full report is over 100 pages long. 
Click here to download the full report (PDF file, 740 kb).