Resources
The Resources below are listed by categories.
Scroll down the page or click on a title below to go directly to that subject.
Advocacy and Lobbying
Background Information and Portals
Faith-Based Initiatives
Federal and state regulations
Grants
IRS and Nonprofits
Nonprofit Leadership
Nonprofit and Technology
Office of Management and Budget (OMB)
Ohio
Publications
Starting a Nonprofit
Taxes
Three-sector Partnerships
U.S. Post Office-Nonprofit Information
Volunteerism
ADVOCACY & LOBBYING
Alliance for Justice-Nonprofit Advocacy
The Alliance for Justice-Nonprofit Advocacy project works toward strengthening the voice of nonprofits in the area of public policy debate. They achieve this goal by working with tax-exempt organizations to better understand the laws that regulate them.
http://www.allianceforjustice.org/nonprofit/index.html
Center for Lobbying in the Public Interest (CLPI)
An organization that supports and promotes the rights of nonprofits to advocate and lobby in the public interest.
http://www.clpi.org/
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BACKGROUND INFORMATION & PORTALS
About.com-About Nonprofit Organizations
http://nonprofit.about.com/
America's Charities
Good for finding information on smaller charities, those with revenues of less than $25,000 per year.
http://www.charities.org/
ARNOVA-Association of Research on Nonprofit Organizations and Voluntary Action
An international organization whose research gives an understanding of the nonprofits, philanthropy and volunteerism.
http://www.arnova.org/index.php
BBB Information System (BIS)
http://search.bbb.org/
Charity Navigator - America's Largest Charity Evaluator
A nonprofit organization that seeks out and evaluates charities all over the country.
http://www.charitynavigator.org/
FirstGov.gov for Businesses and Nonprofits
http://www.firstgov.gov/Business/Nonprofit.shtml
GuideStar-The National Database of Non-Profit Organizations
Good for finding information on larger nonprofits, those with revenues of more than $25,000 per year.
http://www.guidestar.org/
National Center for Charitable Statistics (NCCS)
A national clearinghouse for nonprofit sector data.
http://nccsdataweb.urban.org/FAQ/index.php?category=31
National Council of Nonprofit Associations (NCNA)
The network of state and regional nonprofit associations serving over 22,000 members in 46 states and the District of Columbia. NCNA links local organizations to a national audience through state associations and helps small and mid-sized nonprofits.
http://www.ncna.org/index.cfm?fuseaction=Page.viewPage&pageId=2
Nonprofit Resource Guide Search
http://www.epodunk.com/nonprofits/
Nonprofit Sector Research Fund-The Aspen Institute
http://www.nonprofitresearch.org/
PNNOnline
A nonprofit news and information source
http://www.pnnonline.org/modules.php?op=modload&name=News&file=index
Social Science Research Network
http://www.ssrn.com/
The Chronicle of Philanthropy
The Newspaper of the Nonprofit World
http://philanthropy.com/
The Foundation Center-Researching Philanthropy
Literature of the Nonprofit Sector. 23,440 full bibliographic citations, 15,810 descriptive abstracts.
http://lnps.fdncenter.org/
The Hauser Center for Nonprofit Organizations
Based at the prestigious Kennedy School of Government at Harvard University, the Hauser Center is an interdisciplinary research center focused on studying nonprofits and nurturing students' participation in the philanthropic sector of society.
http://www.ksghauser.harvard.edu/
The NonProfit Times-The Leading Business Publication for Nonprofit Management
Lists America's top 100 nonprofits along with their financial information.
http://www.nptimes.com/
The Urban Institute-Center on Nonprofits and Philanthropy
http://www.urban.org/center/cnp/index.cfm
Center for Nonprofit Management-Articles and Reports
http://www.cnmsocal.org/AboutNonprofits/article.html
Yale Program On NonProfit Organizations (PONPO)
http://ponpo.som.yale.edu/
CharityChannel-Connecting Nonprofit Professionals Worldwide
http://www.charitychannel.com/
Welcome to Give.org
Collects and distributes information on hundreds of national charities across the country
http://www.give.org/
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IRS AND NONPROFITS
Certificate of Consolidation
http://www.sos.state.oh.us/SOSApps/Forms/Form.aspx?return=%2fSOSApps%2fSOS%2fFormRefBS.aspx&type=BusinessServices&code=550
Certificate of Dissolution
Instructions and form for a Certificate of Dissolution by Members or Directors
http://www.sos.state.oh.us/SOSApps/Forms/Form.aspx?return=/SOSApps/SOS2fFormRefBS.aspx&type=BusinessServices&code=560
Certificate of Merger
http://www.sos.state.oh.us/SOSApps/Forms/Form.aspx?return=%2fSOSApps%2fSOS2fFormRefBS.aspx&type=BusinessServices&code=551
How to Read the IRS Form 990 and Find Out What It Means
http://www.npccny.org/Form_990/990.htm
Internal Revenue Service (IRS)
www.irs.gov
Internet Nonprofit Center-Information for and about nonprofits
This site provides a Database of questions and answers regarding nonprofits that have been exchanged on the Internet.
http://www.nonprofits.org/
IRS-Tax Information for Charities and Other Non-Profits
http://www.irs.gov/charities/index.html
IRS-Free Online Workshop for Exempt Organizations. The workshop covers tax compliance issues.
http://www.irs.gov/charities/article/0,,id=166625,00.html
Nonprofit Organizations
http://nonprofit.about.com/
Sec. 501-Exemption from tax on corporations, certain trusts, etc.
http://www.fourmilab.ch/ustax/www/t26-A-1-F-I-501.html
Section 501 of the United States Tax Code.
Exemption from tax on corporations, certain trusts, etc.
http://www.fourmilab.ch/ustax/www/t26-A-1-F-I-501.html
"Charities and Nonprofits"
One of the best Web sites for information about federal tax-exemption and tax filings is under the "Charities and Nonprofits" section at
http://www.irs.gov/charities/index.html
What Is A Nonprofit Organization-Tax-Exempt Status
http://www.t-tlaw.com/np-01b.htm
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OFFICE OF MANAGEMENT AND BUDGET (OMB)
Circular A-122, Revised May 10, 2004
http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html
Circular A-133-Audits of States
http://www.whitehouse.gov/omb/circulars/a133/a133.html
OMB Circulars
http://www.whitehouse.gov/omb/circulars/index.html
OMB Watch-Nonprofit Issues-Latest Headlines
http://www.ombwatch.org/npadv
OMB Watch-Panel on Nonprofit Sector Makes Final Recommendations to Senate Committee
http://www.ombwatch.org/article/articleview/2892
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FAITH-BASED INITIATIVES
Faith-Based Initiatives and the Bush Administration
The Pew Forum on Religion & Public Life-Faith-Based Initiatives
http://pewforum.org/faith-based-initiatives/
OMB Watch-Nonprofit Issues-Faith-Based Initiative
http://www.ombwatch.org/article/archive/47
USA Freedom Corps-Nonprofits and Community Serving Organizations
http://www.usafreedomcorps.gov
White House Office of Faith-Based and Community Initiatives
http://www.whitehouse.gov/government/fbci/
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THREE-SECTOR PARTNERSHIPS
The Mandel Center for Nonprofit Organizations
Offers research papers and publications
http://www.cwru.edu/mandelcenter/index.html
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FEDERAL AND STATE REGULATIONS
Federal Department of Labor (DOL)
www.dol.gov
Federal Equal Employment Opportunity Commission (EEOC)
www.eeoc.gov
Internal Revenue Service (IRS)
www.irs.gov
Ohio Bureau of Workers' Compensation (BWC)
http://www.ohiobwc.com/
The fees charged and collected by the Ohio Secretary of State
Listed in Section 111.16 Ohio Revised Code
http://onlinedocs.andersonpublishing.com/oh/lpExt.dll/PORC/4f4/cb1/d01/d02?f=templates&fn=document-frame.htm&q=111.16&x=Advanced&2.0#LPHit1
Office of Unemployment Compensation
http://www.jfs.ohio.gov/ouc/
The Ohio Civil Rights Commission (OCRC)
http://crc.ohio.gov/
Ohio Wage Hour Bureau
http://198.234.41.198/w3/webwh.nsf?Opendatabase
Online Compendium of Federal and State Regulations for U.S. Nonprofit Organizations
Provided by the Connecticut Nonprofit Information Network.
http://www.ctnonprofits.org/ExternalLink.asp?Linkto=www.muridae.com/nporegulation/
The National Labor Relations Board
An independent federal agency created by Congress in 1935 to administer the National Labor Relations Act, the primary law governing relations between unions and employers in the private sector.
http://www.nlrb.gov
There are ongoing filing obligations in order to continue being a Nonprofit. Again, the Secretary of State's Web site is probably the best source for information.
http://www.sos.state.oh.us/SOSApps/Forms/Form.aspx?return=%2fSOSApps%2fSOS%2fFormRefBS.aspx&type=BusinessServices&code=522
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GRANTS
Grants, Etc.
University of Michigan-School of Social Work
http://www.ssw.umich.edu
Grants.gov.
http://www.grants.gov/
Internet Basics for Grantseekers-Technology for Nonprofits
Provided by the University of Wisconsin at Madison.
http://grants.library.wisc.edu/organizations/technology.html
Nonprofit Sector Research Fund-The Aspen Institute
The Nonprofit Sector Research Fund awards research grants, convenes leaders and disseminates research findings to expand knowledge of the nonprofit sector and philanthropy, improve nonprofit practices and inform public policy related to nonprofits.
http://www.nonprofitresearch.org/
The Society of Research Administrators International (SRA International)
A dynamic, nonprofit organization of more than 3,600 professional research administrators representing colleges and universities, hospitals and medical centers, industry, government, independent research organizations and voluntary agencies. Approximately 96 percent of its members are among those who manage and administer the multi-billion-dollar U.S. research enterprise. Canadian administrators represent the second largest contingency, with a growing representation from other nations.
http://www.srainternational.org/newweb/grantsweb/index.cfm
The Foundation Center
Founded in 1956, the Center is the nation's leading authority on philanthropy and is dedicated to serving grantseekers, grantmakers, researchers, policymakers, the media and the general public.
http://fdncenter.org/
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NONPROFIT LEADERSHIP
Background Check
http://www.background
Gateway available at:
checkgateway.com/
Cultural Competency Resource Pages
The Alliance for Nonprofit Management's Cultural Competency Initiative, offer a reservoir of resources relevant to nonprofit leadership and management, capacity building for nonprofit effectiveness and the work of transforming the sector to generate large-scale change.
http://www.allianceonline.org/about/cc_resources.page
Online Resources - The Center for Nonprofit Excellence
http://www.cfnpe.org
Rules of order
http://www.robertsrules.org/
http://www.jimslaughter.com/corporate.htm
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NONPROFITS AND TECHNOLOGY
Benton Foundation-Strategic Communications Toolkit
http://www.benton.org/publibrary/toolkits/stratcommtool.html
Internet Basics for Grantseekers-Technology for Nonprofits
Provided by the University of Wisconsin at Madison.
http://grants.library.wisc.edu/organizations/technology.html
Internet Nonprofit Center-Information for and about nonprofits
Provided byhttp://www.idealist.org and Action Without Borders.
http://www.nonprofits.org/
Nonprofit Technologies-A Miser's Guide to Technology and the Internet
http://nonprofit.about.com/od/npotechnology/a/technology.htm
The Nonprofit FAQ-Databases
Provided by http://www.idealist.org and Action Without Borders
http://www.nonprofits.org/if/idealist/en/FAQ/CategoryViewer/default?category-id=36&sid=32899641-286-neMDb
The Nonprofit FAQ-Internet Use
Provided by http://www.idealist.org and Action Without Borders
http://www.nonprofits.org/if/idealist/en/FAQ/CategoryViewer/default?category-id=41&sid=32899641-286-SmFXk
Tips on Using Database Software or Other Tech.
Tools Provided by Jayne Cravens and Coyote Communications
http://www.coyotecom.com/tech/index.html
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PUBLICATIONS
Philanthropy News Digest (PND)
http://fdncenter.org/pnd/
The Chronicle of Philanthropy
http://philanthropy.com/
Duties of Foundation Board Members
The Attorney General and the Ohio Grantmakers Forum published a guide for duties of foundation board members. Search for duties of foundation board members
http://www.ohiograntmakers.org
The NonProfit Times
The Leading Business Publication For Nonprofit Management lists America's top 100 nonprofits along with their financial information.
http://www.nptimes.com/
PNNOnline
is a nonprofit news and information resource
http://www.pnnonline.org/modules.php?op=modload&name=News&file=index
Researching Philanthropy
The Literature of the Nonprofit Sector Online provides a searchable database of the literature of philanthropy. It incorporates the unique contents of the Foundation Center's five libraries and contains more than 24,000 full bibliographic citations, of which more than 16,300 have descriptive abstracts. It is updated daily.
http://lnps.fdncenter.org/
In Print
Frierson, James G. "Preventing Employment Lawsuits An Employer's Guide to Hiring, Discipline and Discharge," The Bureau of National Affairs, Inc.,1994.
Fisher, Ury and Patten. "Getting To Yes. How to Comply With Federal Employee Laws," London, Sheldon I, Penguin, (revised), 1993.
London, Sheldon I. "A Complete Guide for Employers Written in Plain English" (Revised Edition), The VIZIA Group, 1998.
Pianko, Howard and Samuels, David G. "Nonprofit Compensation, Benefits and Employment Law," John Wiley & Sons, Inc., 1998.
Weiss, Donald H. "Fair, Square & Legal Safe Hiring, Management & Firing Practices to Keep You & Your Company Out of Court," (3rd Edition), American Management Association, 2000.
Alvarado, Donna. "The President's Book; Experiencing the Essentials with Six Board Presidents," Academy of Leadership and Governance, January 2001.
"The Board Member's Guide: Making a Difference on Your Board and in Your Community," Academy for Leadership and Governance.
Proctor, Allen J., "Finance for Nonprofit Board Members: Linking Mission to Money," Academy for Leadership and Governance
Phillips, Frances and Hutton Stan "Nonprofit Kit for Dummies," Hungry Minds Inc., New York, NY, 2001.
Heaton, Herbert. "Running a Nonprofit Organization," Cogent Publishing, 1996.
Lewis, Robert, JD. "Effective Nonprofit Management," Aspen Publishers, 2001.
Hopkins, Bruce R. "Nonprofit Law Made Easy," John Wiley & sons, 2005.
Hopkins, Bruce R. "The Law of Tax-exempt Organizations," J. Wiley & Sons, 1998.
Connors, Tracy Daniel. "The Nonprofit Management Handbook: Operating Policies and Procedures," John Wiley & Sons Inc, 1996
Hopkins, Bruce R. "The Law of Fundraising," John Wiley & sons, 2002.
Page, Stephen. "Best Practices in Policies and Procedures," Process Improvement Publishing, 2002.
Freeman, David F. "The Handbook on Private Foundations," Cabin John, Md.: Published for the Council on Foundations by Seven Locks Press, 1981.
Fisher, Roger and Patten. "Getting To Yes," Penguin Books, 1991.
Masaoka, Jan. "The best of the Board Café," Wilder Publishing, St. Paul, MN, 2003.
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STARTING A NONPROFIT
The Attorney General and the Ohio Grantmakers Forum published a guide to the duties of Foundation Board Members. Search for duties of foundation board members
http://www.ohiograntmakers.org
General information on many aspects of nonprofits
http://www.rmis.rmfamily.com/sites/genernonpr.php
Core Operating Standards for Startup Nonprofit Organizations
http://www.nrca.info/core_operating_standards.asp
Free Management Library for Nonprofits and Profits
Provided by Authenticity Consulting, LLC.
http://www.managementhelp.org/
MAP for Nonprofits-Online Resources
Provides management and board recruitment services to large and small nonprofit organizations in the Twin Cities.
http://www.mapfornonprofits.org/index.asp?Type=B_BASIC&SEC={9EF76B99-951D-4D24-B5FD-8F3BE9A64361}
Employment Law Guide
For Nonprofit Organizations' site about developing an employee manual:
http://www.probonopartnership.org/PBPGuide/frame.htm
Nonprofit laws
Listed in: Index of Chapter 1702 Ohio Revised Code, Nonprofit Corporation Law
http://onlinedocs.andersonpublishing.com/oh/lpExt.dll/PORC/da2c/dcc4?f=templates&fn=documentframe.htm&2.0#JD_1702
Nonprofit GENIE
C-MAP (California Management Assistance Partnership)
http://www.genie.org/
Nonprofit Good Practice Guide
Provided by the Dorothy A. Johnson Center for Philanthropy & Nonprofit Leadership
http://www.npgoodpractice.org/
Nonprofit Web Links
http://www.compasspoint.org
Ohio Attorney General
Supervises the activities of Nonprofit organizations. For proper forms and information visit the Ohio Attorney General's site.
http://www.ag.state.oh.us/online_publications/charitable_
law/char_trust_reg_info.pdf
Send the basic forms to the Ohio Secretary of State.
http://www.sos.state.oh.us/SOSApps/SOS/FormRefbs.aspx
Small Business Administration (SBA)
http://www.sba.gov/nonprofit/
The Ohio Secretary of State's Articles of Incorporation form and instructions
http://www.sos.state.oh.us/SOSApps/Forms/Form.aspx?return=/SOSApps/SOS/FormRefBS.aspx&type=BusinessServices&code=532
The Society for Nonprofit Organizations (SNPO)
Offers details about starting a nonprofit.
http://www.snpo.org
Specific SNPO information about starting a nonprofit.
http://www.snpo.org/resources/startup.php
Techology Resources and Links
Provided by the Rasmuson Foundation of Alaska
http://www.rasmuson.org/index.php?switch=viewpage&pageid=45
What You Need to Know Before Starting a
Nonprofit...Get Ready Get Set is a
project of the California Management Assistance Partnership (written by
Peter B. Manzo and Alice Espey with Nora Burton and Snow Tempest and
published by the Center for Nonprofit Management). A reminder that the
California laws listed in this publication may be different than Ohio laws,
however, the basic information is excellent and is available at
http://www.cnmsocal.org/Services/GetReadyGetSet
Internet Nonprofit Center
Has information for and about nonprofits. This site provides a database of questions and answers regarding nonprofits that have been exchanged on the Internet.
http://www.nonprofits.org/
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VOLUNTEERISM
Planning and Managing a Project with Volunteers in Mind:
http://www.prairienet.org/habitat/bldg_guide/planningvols.html
Ten Commandments for Effectively Using Volunteers
http://www.berea.edu/brushyforkinstitute/handoutpapers/projecttoolboxes/ tencommandmentsforvol.asp
ServiceLeader.org
A project of the RGK Center for Philanthropy and Community Service at the Lyndon B. Johnson School of Public Affairs of the University of Texas at Austin provides information on all aspects of volunteerism.
http://www.serviceleader.org/new/index.php
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OHIO
Certificate of Consolidation
http://www.sos.state.oh.us/SOSApps/Forms/Form.aspx?return=%2fSOSApps%2fSOS%2fFormRefBS.aspx&type=BusinessServices&code=550
Instructions and form for a Certificate of Dissolution by Members or Directors
http://www.sos.state.oh.us/SOSApps/Forms/Form.aspx?return=/SOSApps/SOS2fFormRefBS.aspx&type=BusinessServices&code=560
Certificate of Merger
http://www.sos.state.oh.us/SOSApps/Forms/Form.aspx?return=%2fSOSApps%2fSOS2fFormRefBS.aspx&type=BusinessServices&code=551
126th Ohio General Assembly-H.B 42
http://www.legislature.state.oh.us/bills.cfm?ID=126_HB_42
Nonprofit laws are listed in: Index of Chapter 1702 Ohio Revised Code, Nonprofit Corporation Law
http://onlinedocs.andersonpublishing.com/oh/lpExt.dll/PORC/da2c/dcc4?f=templates&fn=documentframe.htm&2.0#JD_1702
OANO-Ohio Association of Nonprofit Organizations
A statewide membership organization of over 700 nonprofit organizations.
http://www.oano.org/
The Ohio Attorney General has a pamphlet, which gives advice for persons serving as directors of nonprofit corporations.
http://www.ag.state.oh.us/business/pubs/char/05guide_boardmembers.pdf
Ohio Attorney General supervises the activities of Nonprofit organizations. For proper forms and information visit the Ohio Attorney General's site.
http://www.ag.state.oh.us/online_publications/charitable_law/char_trust_reg_info.pdf
Ohio Charitable Organizations Act information
www.house.gov/jct/s-2-05.pdf
The Ohio Secretary of State's Articles of Incorporation form and instructions
http://www.sos.state.oh.us/SOSApps/Forms/Form.aspx?return=/SOSApps/SOS/FormRefBS.aspx&type=BusinessServices&code=532
Ohio Secretary of State-Nonprofit Organizations
http://www.sos.state.oh.us/sos/businessservices/nonprof.aspx
Ohio Secretary of State
www.ohiospirit.org
Ohio Wage Hour Bureau
http://198.234.41.198/w3/webwh.nsf?Opendatabase
Online Resources-The Center for Nonprofit Excellence
http://www.cfnpe.org/base.cfm?page_id=1017
Ohio Bureau of Workers' Compensation (BWC)
http://www.ohiobwc.com/
The Mandel Center for Nonprofit Organizations is an Academic Center for Nonprofit Management at Case Western Reserve in Cleveland, Ohio
http://www.cwru.edu/mandelcenter/index.html
The Ohio Civil Rights Commission (OCRC)
http://crc.ohio.gov/
This site offers general links to a variety of Ohio municipal codes. Here is a link to the Bowling Green page, which gives an opportunity to view the solicitation code from Bowling Green.
http://www.amlegal.com/library/oh/bowlinggreen.shtml
The fees charged and collected by the Ohio Secretary of State are listed in Section 111.16 Ohio Revised Code
http://onlinedocs.andersonpublishing.com/oh/lpExt.dll/PORC/4f4/cb1/d01/d02?f=templates&fn=document-frame.htm&q=111.16&x=Advanced&2.0#LPHit1
An example of solicitation code section for Toledo listed under "Business Regulations."
http://www.amlegal.com/nxt/gateway.dll/ Ohio/toledo/toledomunicipalcodef=templates$fn=default.htm$3.0$vid=amlegal:toledo_oh$anc=
Ohio Wage Hour Bureau
http://198.234.41.198/w3/webwh.nsf?Opendatabase
There are ongoing filing obligations in order to continue being a Nonprofit. Again, the Secretary of State's Web site is probably the best source for information.
http://www.sos.state.oh.us/SOSApps/Forms/Form.aspx?return=%2fSOSApps%2fSOS%2fFormRefBS.aspx&type=BusinessServices&code=522
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TAXES
Advantages/Disadvantages of a nonprofit organization
http://www.mycorporation.com/nonprofitadv.htm
Internet site with information about taxes (and 501(c) information)
www.irs.gov
Additional tax exempt information is in section 501(c) of Internal Revenue Code
http://www.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000501----000-.html
There are 28 categories of tax-exempt organizations for Federal income tax purposes
http://www.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000501----000-.html
If you want to be to be considered a tax-exempt organization, a 501(c)(3), then you must file the IRS form 1023. For the form and directions
http://www.irs.gov/formspubs/index.html
From there, simply click on the form number (1023).
The different filing forms and requirements (for each type of nonprofit) are explained in the instructions for form 990 at the IRS Web site
http://www.npccny.org/Form_990/990.htm
Information on the rules for filing tax returns with the State of Ohio can be found at the Ohio Attorney General's Office Web site
http://www.ag.state.oh.us/
IRS-Free Online Workshop for Exempt Organizations. The workshop covers tax compliance issues.
http://www.irs.gov/charities/article/0,,id=166625,00.html
One of the best Web sites for information about federal tax-exemption and tax filings is under the "Charities and Nonprofits" section at
http://www.irs.gov/charities/index.html
Certain types of organizations need to be concerned about other taxes. Section 501(c)(3) (public charity) organizations and section 501(c)(4) (social welfare) organizations need to follow the laws about excise tax (commonly called "excess benefit transactions") in section 4958 of the IRS Code. Information about section 4958 is available at
http://www.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00004958----000-.html
Section 501 of the United States Tax Code.
Exemption from tax on corporations, certain trusts, etc.
http://www.fourmilab.ch/ustax/www/t26-A-1-F-I-501.html
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U.S. POST OFFICE NON-PROFIT INFORMATION
U.S.P.S-How to Apply for Authorization to Mail at Nonprofit Rates
http://www.usps.com/businessmail101/misc/nonprofitApplication.htm
U.S.P.S-Special Rates for Nonprofit Mailers
http://www.usps.com/businessmail101/rates/nonprofit.htm
U.S.P.S-Who Qualifies for Nonprofit Rates
http://www.usps.com/businessmail101/misc/nonprofitQualifications.htm
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An additional source of glossary words can be found at
http://nonprofit.about.com/od/nonprofitstartup/a/glossary.htm
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