Oregon Nonprofit Corporation Handbook

The 5th Edition provides essential guidance on nonprofit legal issues, Board governance and management, getting and keeping tax exempt status, financial management, raising funds and generating earned income, and working effectively with volunteers.

The Handbook is filled with over 800 pages of clear explanations, practical tips, checklists, and sample documents for nonprofits at all stages of development – from glimmer in the eye of founders to well established nonprofits grappling with complex management and governance issues.

News about the 6th Edition of the Oregon Nonprofit Corporation Handbook:

We are planning to publish the 6th edition of the Handbook in 2024. We will be posting the updated chapters prepared for the 6th edition to this website as they are completed. We anticipate that the revised nonprofit fund raising and financial management chapters (Chapters 22,23,24,25,26,27,28) will be available for download in January, 2024. Additional chapters will be posted for download as they are completed.

Update on Oregon Nonprofit Corporation Law: The Oregon legislature made important changes to Oregon nonprofit law effective January 1, 2020. Please download and review (by clicking here) our revised update before using sample documents and forms from the 5th edition. Be sure you have considered the impact of the 2020 changes as you draft your documents. We look forward to publishing revised versions of the forms and documents as we complete them and as part of the 6th edition. In the meantime, you may want to get legal advice to be sure you are up to date.

Update on Tax Exempt Status: The 6th edition will include updated guidance on submission of application for tax exempt status and requirements to maintain tax exempt status. If you are currently applying for tax exempt status, please be sure you are using the current forms and guidance from the IRS https://www.irs.gov/charities-non-profits/applying-for-tax-exempt-status.

in the 5th Edition

• Expanded guidance for Boards of Directors moving beyond a “one size fits all” to describe the duties and policies to fit your nonprofit

• 6 new sample policies to help your nonprofit comply with IRS governance recommendations

• Practical help with key questions on the IRS Form 990

• Step-by-step guidance to funding your organization – including earned income and contributed income

• New tools for fraud prevention and checklists for financial controls

• Plain language explanation of nonprofit accounting requirements and improved sample financial reports Caution – as noted above, some key changes in terminology for financial statements have been adopted for nonprofits since the 5th edition was published. We look forward to posting update samples and explanations of the language changes in the 6th edition.

While we work on the 6th Edition, we are reducing the price of the 5th Edition to $50.

Sample Content

• Table of Contents

• Chapter 13 Sample

• Chapter 26 Sample