Free Checklists for Nonprofit Organizations
BoardSource recently released a comprehensive Compliance and Risk Checklist for Nonprofit Organizations. Below is a preview of two of the checklist’s 15 subtopics. The fundraising policies checklist helps nonprofit managers and board leaders consider leading practices and compliance related to fundraising. The Purpose-Driven Board Leadership checklist suggests reviewing important values and statements with the staff and board. To help you make the most of these checklists, we recommend starting with the Compliance and Risk sections to address any immediate priorities, then continuing to the Leading Practices section for strategies to enhance your organization’s effectiveness.
DISCLAIMER: This resource is provided for informational purposes only and offers general guidance on nonprofit organizational policies. It does not constitute legal advice. Readers should consult qualified legal counsel for advice tailored to their specific circumstances.
Fundraising Policies Checklist
Compliance and Risk Management
☐ Register and regularly report, as required, with each state and jurisdiction in which charity registration is required.
☐ Ensure appropriate donation “receipts,” including written acknowledgments that meet legal requirements for charitable contributions of $250 or more and written disclosures that meet legal requirements for quid pro quo contributions of more than $75.
☐ Ensure proper understanding and recording of restricted gifts and endowment funds, and the proper framing of fundraising communications relating to gifts to the organization’s endowment and other funds restricted as to use.
☐ Ensure proper understanding of federal funding and related requirements, including those regarding reporting and certifications by the organization’s officers, which may be tied to compliance with DEI-related laws or Executive Orders and funding requirements that might otherwise not be tied to existing laws or Executive Orders.
☐ Ensure proper understanding, tracking, and reporting of non-cash contributions (IRS Form 8283 for donors, IRS Form 8282 if sold within 3 years).
☐ Ensure compliance with all laws related to contracts or arrangements with professional fundraisers, charitable fundraising platforms, commercial co-venturers, and other regulated service providers in each applicable state.
☐ Ensure the organization has in place appropriate policies regarding its fundraising activities and a delivery system to ensure that every employee and volunteer engaged in fundraising receives a copy of such policies.
☐ Ensure that charitable solicitations are vetted for accuracy to prevent any misrepresentations, directed funds to an individual or other entity (e.g., “your gift will go directly to Jo Lee”), or unintended creations of restricted gifts based on the solicitation (e.g., “contribute to give Rover a home”).
☐ Adopt, implement, and observe an appropriate gift acceptance policy to prevent acceptance of a “bad” gift and to generally encourage immediate sales of noncash gifts that cannot be used by the organization and are at substantial risk of devaluation.
Leading Practice
☐ Ensure that an appropriate employee, consultant, or volunteer reviews the IRS Form 990 narratives for advancing the organization’s interests in an effective manner from a marketing perspective.
Purpose-Driven Board Leadership Checklist
Leading Practices
☐ Review with staff the organization’s purpose or mission statement as articulated in the articles/certificate of incorporation and bylaws and ensure consistency in public communications of the organization’s mission, including in the IRS Form 990.
☐ Review with staff the organization’s stated core values (e.g., equitable treatment of communities it serves) These, together with the mission, will inform the leadership team’s management decisions.
☐ Review with the board how the organization is sharing with, and obtaining guidance and feedback from, key communities (including board, staff, beneficiaries, donors, allied organizations, policy makers).
☐ Review the process of how the executive and staff support board members in fulfilling their governance roles.
The Full Checklist includes the following 15 subtopics:
Purpose-Driven Board Leadership
Governance Policies and Compliance
Management Planning and Operations
Insurance Policies
Human Resources Policies
Tax Law
Fundraising Policies
Technology, Data, Data Privacy, Intellectual Property
Affiliations & Strategic Alliances
Major Corporate Changes
Advocacy Policies
Communications Policies
Program Policies
Grantmaking Policies
Property Management and Contract Policies
Want to access the full checklist? Join BoardSource and become a Board Support Program member. Members gain access to 201 and 301-level resources, connect with peers on the BoardSource Exchange, and have access to the Ask-an-Expert email service. We’re here to help you and your entire board and staff get the essential board governance training and education you need to help further your impact.
Special thanks to Gene Takagi, Principal, NEO Law Group, who served as a thought partner and author for this resource.
101 Resource | Last Updated October 9, 2025