Thursday, June 30, 2011
Gmail - Google for Nonprofits Newsletter - June 2011 - gertiecranker@gmail.com
In the Beginning was the Leadership : Off Stage
un. 30, 2011 - In the Beginning was the Leadership
from theartdontstop.com
One of the clients of my consulting business is a large community foundation with lots of money to give away. In their eyes, the money has been a curse as well as a blessing—this foundation has pounded many resources into non-profit organizations requesting funds, often without much of a measurable return on its investment.
Often, requesting organizations are like that: they are well-meaning, and often comprised of folks who are passionate about a cause. They have energy and ideas—sometimes even brilliant ones. What they frequently DON’T have is the organizational structure to implement the ideas and the long-term vision to keep those initiatives going until the goal has been met.
Let’s say an organization has a game-changing idea, gets some funding, and happily scampers off to bring electricity to the light bulb. Maybe for a short time the bulb even glows. Then, gradually, it dims. Who thought about paying the ongoing power bill? Or changing the bulb when it dies? Was there a budget for needed long-term resources? A sustainability plan?
Probably not. A year or two later, we find it’s dark in here, and people are stumbling up and down the stairs just like they did before the light bulb was installed.
My client with the money said, “This isn’t good. We are not making a difference with our resources. Nothing has changed.” In response, the foundation built in some requirements for getting the money:
1. There had to be a demonstrable need
2. Nobody else was filling that need
3. The requesting group had to have performed a structural evaluation. Did it have the capacity to fill the need being described? Did it have a clear mission and a strategic initiative?
4. The project needs a business plan.
5. The requesting group needed leadership skill and commitment.
Then the foundation said: if an organization needs help meeting those requirements, we’ll provide that, too. We’ll help community organizations get stronger, and then we’ll give them some money to do their work. Our real mission won’t be the money, though: it will be helping the groups get stronger. Our money is just an incentive for building a strong service sector.
The take-away point here is that the foundation recognized its true mission statement—not to give away money, but to grow strong organizations. Having declared the mission, the group could then move ahead to carry it out.
The second lesson is that in planning to build strong organizations, the foundation began with training the leaders of the organization. I know, I know: in the Realtor organization, every level has a leadership session-- States, some regions, the NAR, many local boards. Incoming leaders are shipped off to conventions, retreats, seminars, and motivational ‘tent meetings’. Their heads spin.
I’ve been to more of these meetings than I care to think about—usually with new leaders who are enthusiastic and committed to ‘making MY year a memorable one’. Unfortunately, leaving one’s stamp on the association’s passport isn’t really what it takes to create an exceptional organization or carry a long-term game changing project to completion.
The training my client requires for leadership of organizations requesting funding involves specific leadership skillsets:
· An introductory seminar which covers assessing and building an organization’s capacity, management roles, effective meetings, legal responsibilities of boards, life cycles of the association, state and federal law and IRS requirements, income sources and expense measurements, best practices in similar associations, and 10 basic responsibilities of board members;
· An online assessment of the capacities of the organization, and a discussion of the results;
· Development of an association mission statement, business model, and strategic plan.
It’s only then, says the funding foundation, that an organization can begin to apply for our financial support. Envision, if you will, a community which has many non-profits (my small rural area has over 2,000), and the majority of these organizations have leaders and staff with access to the training and resources I’ve outlined.
The interesting part of this solution, though, is that the foundation’s process begins with a trained leadership and staff—not with the money or the strategic plan. Many of us have had the experience of hiring a consultant to conduct an audit, present findings, and write a plan. We’ve spent a lot of money to acquire some dusty pages on our bookshelves and we’ve subcontracted out the process to a distant ‘expert’. As a result, the Mission and The Plan are relegated to a checklist of ‘to-do’s’ managed by a paid assassin (the CEO), and far from the hearts and minds of the organization’s leadership resources and energy.
Leadership recruitment and training is the most important investment an association can make.: it should appear as a line item in an association’s budget and an entry in its annual calendar. Without good leadership, no project or program will be successful and no association will become exceptional (or even satisfactory). Good leadership skills are not a gift from God, either: they are a collection of tools and techniques which can be taught and learned.
Get busy.
Wednesday, June 29, 2011
Opportunity Knocks : Off Stage
Jun. 24, 2011 - Opportunity Knocks
Normal 0 false false false EN-US X-NONE X-NONE
On June 20, 2011, ICANN (the International Corporation for Assigned Names and Numbers, the Non-Governmental Organization that coordinates unique web identifiers/addresses across the World Wide Web) announced that it had approved a plan to increase the number of domain endings which can be used by websites as unique identifiers. At the time ICANN made its announcement, there were 22 identifiers and about 200 country codes, which are known as ‘top level domains’. A few are familiar to us: .com, .gov, .org, .edu and so on. These endings are known as Top Level Domains (TLDs).
The ICANN decision is huge, and will change the way the internet operates. The internet will go from 22 major web address categories to an infinite number. Imagine if every community in the entire world could have a zip code! That’s what the ICANN decision will mean for the internet.
The Chairman of ICANN put it best “Today’s decision respects the rights of groups to create new Top Level Domains in any language or script. We hope this allows the domain name system to better serve all of mankind”.
Pretty lofty stuff, eh? What it means that every country in the world, every language, and every brand name or product category will be able to apply for a top level domain. A soft drink company will be able to have .pepsi, for instance—and of course there will be a .apple and a .microsoft.
However, these TLDs will be regulated: the application process is thorough and rigorous, and the cash investment is steep--$100,000 or more to apply, and a $25,000 annual fee to maintain the domain rights. Clearly the corner grocery won’t be making a top level domain investment on its own. The new TLDs will be limited largely to large corporations and trade associations.
In addition, ICANN has stated that besides offering these new TLD's, it will also be in charge of enforcing trademark and cybersquatting issues to ensure that a business or individual doesn't take ownership of a rightful entity's name.
So why is there a gleam of opportunity in my eye? As a part of the Realtor organization for over 30 years, I’m familiar with our issues of brand recognition. The term “MLS” is the most troublesome—it’s never been registered or legally defined, and so it’s frequently misappropriated: “ByOwnerMLS.com” is a good example. “No fair,” Realtors cry. “We pay MLS fees, and invest in accuracy and credibility. Why can someone else use our name?”
The recent ICANN decision gives organized real estate the opportunity to solidify its brand. If a .mls top level domain is available ONLY to recognized MLS organizations, and if organized real estate invests in obtaining and enforcing the appropriate use of the MLS tld, the real estate profession could go a long way toward consumer awareness and brand recognition. Let’s face it: buyers begin their search on the internet. They want reliable data which is accurate and timely. In this scenario, a visit to a .mls site will assure consumers and inspire their confidence. Further, a top level domain address like .mls is very likely to improve search engine ratings of those organizations which can use it.
With all this in mind, two years ago a group of MLSs from around the US formed an organization to obtain the .mls top level domain. They pooled money, hired professional organizational management and recognized legal advisors, and began to solicit members and raise funds. You can read the story of their progress on their website, and you can check there to see if your MLS (and your MLS vendor) is supporting this effort.
The slogan of the MLS Domains Association is “Take Back MLS!” Says the website, “Consumers have come to understand that those three letters represent the gold standard for accurate, up-to-date property information.” Real estate needs to control its brand and its reputation, and the June 20 decision by ICANN give us an unprecedented opportunity to do just that!
Tuesday, June 28, 2011
SEO Tip: Use "The Periodic Table of SEO Ranking Factors" to Improve Your Site - Web Building - Welcome to the TechSoup Community - TechSoup
SEO Tip: Use "The Periodic Table of SEO Ranking Factors" to Improve Your Site
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Posted by yannHow does your site measure up against important SEO ranking factors?
Search Engine Land recently introduced a useful Periodic Table of SEO (Search Engine Optimization) Ranking Factors. You can download the PDF of this table for free.
As covered in the chart, site owners should pay attention to these 4 major groups of ranking factors:
- On-Page Ranking Factors
- Off-Page Ranking Factors
- Violations
- Blocking
Why should you care about these factors?Because search engines like Google and Bing use these criteria (in their complex "search algorithms") to determine the quality of your site and where the site should appear within the search results.
The Periodic Table of SEO Ranking Factors will help you understand what areas of your site are doing well, and more importantly, what areas need improvement. For example, maybe your site is missing good descriptive HTML titles or it lacks quality content. Identifying your site's weak spots and putting your focus on improving these areas will help boost your visibility in the search engines, and this will also drive more visitors to your site.
Be sure to read the accompanying guide which explains all the factors in the table and more.
Got a question or comment about these ranking factors or SEO in general? Please post them here!
Yann Toledano, Web Marketing Strategist
YTConsulting.com
Host, Web Building Forum, TechSoup.org
Excellent Resource!
Monday, June 27, 2011
Better Association Websites : Off Stage
Jun. 27, 2011 - Better Association Websites
Most organizations have a website these days. Probably they’ve had one for several years—somebody told them it would be ‘cool’ to have a site, and so they found an inexpensive (or even free) way to create their presence on the web. These days, it might even be a Facebook page that satisfies the requirement of entry into the digital age and the need to have a ‘social network’.
“Visit us on the web,” you can say to members. Or, if you’re really really cool, you can say “Follow our QR Code to learn more!” and other cool people are directed to your website via their cell phone app.
However, the real problem is this: the website in question really sucks (that’s a well-recognized technical term). It’s a digital brochure. There was little reason to visit it in the first place, and there’s even less reason to go back. But who cares? There’s a website, a Facebook page, a QR code. We’ve seen our duty, and we done it! We may have even spent a lot of money making it visually interesting with slide presentations and things that flash and bounce.
But websites aren’t just passive electronic brochures, and social media is much more than an occasional tweet or (heaven forbid!) a sales pitch on a Facebook page. Today’s communication depends on the dimension of interactivity, of real time call and response, of dialogue.
A successful website features interactivity. Here are some suggestions for building that dimension into your organization’s online presence:
1. Blog. People want the backstories, the insights, and the conversation. And they don’t want to be talked to; they want to talk back, to share ideas, to rate usefulness of information, to contribute their own insights. Remember, blogs are a two-way street.
2. Make use of networks. One of the best users of Twitter I know is a state AE who is constantly reporting on real estate legislative matters—he’s faster than newscasts, and more reliable. The final measure of his success: he has well over 2500 followers!
3. Ask. Ask people to guest post to your site. Did a member go on a trade mission to another country? Attend an interesting seminar? Go to a state or national meeting? Ask them to write a personal account. Ask people to ‘like’ your Facebook site, and follow your tweets. Make it easy for them to subscribe to your blogs through FeedBurner and/or an RSS feed.
4. Feature products. Set up a regular product review feature on your website: your readers want to know about books (link to Borders or Amazon for easy purchase), software, new mobile applications. Give readers an opportunity to post their own experience with products. Of course, your association has many products for members and for the public: offer special sales and discounts, merchant coupons for affiliate members’ services. Finally, think about setting up a service quality rating program which allows the public to give input on member service or the members to give their reaction to association initiatives.
5. Make ‘contact us’ your theme. Set up your site so visitors—members and the public—can easily ask questions with the idea that someone will respond by the end of the next business day. I’ve even been on websites where it’s easy to speak to a representative online during business hours. And tracking consumer questions provides ideas for future seminars, blogs, or other content.
The point is this: websites are about the conversation, not just about the information. It’s important to weave conversation into the web design, and to respect and encourage both sides of the dialogue.
New blog post
Friday, June 24, 2011
Opportunity Knocks : Off Stage
un. 24, 2011 - Opportunity Knocks
Normal 0 false false false EN-US X-NONE X-NONE
On June 20, 2011, ICANN (the International Corporation for Assigned Names and Numbers, the Non-Governmental Organization that coordinates unique web identifiers/addresses across the World Wide Web) announced that it had approved a plan to increase the number of domain endings which can be used by websites as unique identifiers. At the time ICANN made its announcement, there were 22 identifiers and about 200 country codes, which are known as ‘top level domains’. A few are familiar to us: .com, .gov, .org, .edu and so on. These endings are known as Top Level Domains (TLDs).
The ICANN decision is huge, and will change the way the internet operates. The internet will go from 22 major web address categories to an infinite number. Imagine if every community in the entire world could have a zip code! That’s what the ICANN decision will mean for the internet.
The Chairman of ICANN put it best “Today’s decision respects the rights of groups to create new Top Level Domains in any language or script. We hope this allows the domain name system to better serve all of mankind”.
Pretty lofty stuff, eh? What it means that every country in the world, every language, and every brand name or product category will be able to apply for a top level domain. A soft drink company will be able to have .pepsi, for instance—and of course there will be a .apple and a .microsoft.
However, these TLDs will be regulated: the application process is thorough and rigorous, and the cash investment is steep--$100,000 or more to apply, and a $25,000 annual fee to maintain the domain rights. Clearly the corner grocery won’t be making a top level domain investment on its own. The new TLDs will be limited largely to large corporations and trade associations.
In addition, ICANN has stated that besides offering these new TLD's, it will also be in charge of enforcing trademark and cybersquatting issues to ensure that a business or individual doesn't take ownership of a rightful entity's name.
So why is there a gleam of opportunity in my eye? As a part of the Realtor organization for over 30 years, I’m familiar with our issues of brand recognition. The term “MLS” is the most troublesome—it’s never been registered or legally defined, and so it’s frequently misappropriated: “ByOwnerMLS.com” is a good example. “No fair,” Realtors cry. “We pay MLS fees, and invest in accuracy and credibility. Why can someone else use our name?”
The recent ICANN decision gives organized real estate the opportunity to solidify its brand. If a .mls top level domain is available ONLY to recognized MLS organizations, and if organized real estate invests in obtaining and enforcing the appropriate use of the MLS tld, the real estate profession could go a long way toward consumer awareness and brand recognition. Let’s face it: buyers begin their search on the internet. They want reliable data which is accurate and timely. In this scenario, a visit to a .mls site will assure consumers and inspire their confidence. Further, a top level domain address like .mls is very likely to improve search engine ratings of those organizations which can use it.
With all this in mind, two years ago a group of MLSs from around the US formed an organization to obtain the .mls top level domain. They pooled money, hired professional organizational management and recognized legal advisors, and began to solicit members and raise funds. You can read the story of their progress on their website, and you can check there to see if your MLS (and your MLS vendor) is supporting this effort.
The slogan of the MLS Domains Association is “Take Back MLS!” Says the website, “Consumers have come to understand that those three letters represent the gold standard for accurate, up-to-date property information.” Real estate needs to control its brand and its reputation, and the June 20 decision by ICANN give us an unprecedented opportunity to do just that!
Wednesday, June 22, 2011
Instructions for Form 1023 (6/2006)
Appendix A: Sample Conflict of Interest Policy
Note: Items marked Hospital insert - for hospitals that complete Schedule C are intended to be adopted by hospitals.
Article I Purpose
The purpose of the conflict of interest policy is to protect this tax-exempt organization's (Organization) interest when it is contemplating entering into a transaction or arrangement that might benefit the private interest of an officer or director of the Organization or might result in a possible excess benefit transaction. This policy is intended to supplement but not replace any applicable state and federal laws governing conflict of interest applicable to nonprofit and charitable organizations.
Article IIDefinitions
1. Interested PersonAny director, principal officer, or member of a committee with governing board delegated powers, who has a direct or indirect financial interest, as defined below, is an interested person. [Hospital Insert - for hospitals that complete Schedule C
If a person is an interested person with respect to any entity in the health care system of which the organization is a part, he or she is an interested person with respect to all entities in the health care system.]
2. Financial InterestA person has a financial interest if the person has, directly or indirectly, through business, investment, or family:
a. An ownership or investment interest in any entity with which the Organization has a transaction or arrangement, b. A compensation arrangement with the Organization or with any entity or individual with which the Organization has a transaction or arrangement, or c. A potential ownership or investment interest in, or compensation arrangement with, any entity or individual with which the Organization is negotiating a transaction or arrangement.
Compensation includes direct and indirect remuneration as well as gifts or favors that are not insubstantial.A financial interest is not necessarily a conflict of interest. Under Article III, Section 2, a person who has a financial interest may have a conflict of interest only if the appropriate governing board or committee decides that a conflict of interest exists.
Article IIIProcedures
1. Duty to Disclose
In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors and members of committees with governing board delegated powers considering the proposed transaction or arrangement.
2. Determining Whether a Conflict of Interest Exists
After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists.
3. Procedures for Addressing the Conflict of Interest
a. An interested person may make a presentation at the governing board or committee meeting, but after the presentation, he/she shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest. b. The chairperson of the governing board or committee shall, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. c. After exercising due diligence, the governing board or committee shall determine whether the Organization can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest. d. If a more advantageous transaction or arrangement is not reasonably possible under circumstances not producing a conflict of interest, the governing board or committee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in the Organization's best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination it shall make its decision as to whether to enter into the transaction or arrangement.
4. Violations of the Conflicts of Interest Policy
a. If the governing board or committee has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose. b. If, after hearing the member's response and after making further investigation as warranted by the circumstances, the governing board or committee determines the member has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action.
Article IVRecords of Proceedings
The minutes of the governing board and all committees with board delegated powers shall contain:
a. The names of the persons who disclosed or otherwise were found to have a financial interest in connection with an actual or possible conflict of interest, the nature of the financial interest, any action taken to determine whether a conflict of interest was present, and the governing board's or committee's decision as to whether a conflict of interest in fact existed. b. The names of the persons who were present for discussions and votes relating to the transaction or arrangement, the content of the discussion, including any alternatives to the proposed transaction or arrangement, and a record of any votes taken in connection with the proceedings.
Article VCompensation
a. A voting member of the governing board who receives compensation, directly or indirectly, from the Organization for services is precluded from voting on matters pertaining to that member's compensation. b. A voting member of any committee whose jurisdiction includes compensation matters and who receives compensation, directly or indirectly, from the Organization for services is precluded from voting on matters pertaining to that member's compensation. c. No voting member of the governing board or any committee whose jurisdiction includes compensation matters and who receives compensation, directly or indirectly, from the Organization, either individually or collectively, is prohibited from providing information to any committee regarding compensation. [Hospital Insert - for hospitals that complete Schedule C
d. Physicians who receive compensation from the Organization, whether directly or indirectly or as employees or independent contractors, are precluded from membership on any committee whose jurisdiction includes compensation matters. No physician, either individually or collectively, is prohibited from providing information to any committee regarding physician compensation.]Article VI Annual Statements
Each director, principal officer and member of a committee with governing board delegated powers shall annually sign a statement which affirms such person:
a. Has received a copy of the conflicts of interest policy, b. Has read and understands the policy, c. Has agreed to comply with the policy, and d. Understands the Organization is charitable and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes. Article VII Periodic Reviews
To ensure the Organization operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status, periodic reviews shall be conducted. The periodic reviews shall, at a minimum, include the following subjects:
a. Whether compensation arrangements and benefits are reasonable, based on competent survey information, and the result of arm's length bargaining. b. Whether partnerships, joint ventures, and arrangements with management organizations conform to the Organization's written policies, are properly recorded, reflect reasonable investment or payments for goods and services, further charitable purposes and do not result in inurement, impermissible private benefit or in an excess benefit transaction. Article VIII Use of Outside Experts
When conducting the periodic reviews as provided for in Article VII, the Organization may, but need not, use outside advisors. If outside experts are used, their use shall not relieve the governing board of its responsibility for ensuring periodic reviews are conducted.
The following states have adopted legislation satisfying the requirements of section 508(e) relating to private foundation governing instruments. Information derived from Revenue Ruling 75-38, 1975-1 C.B. 161.
ALABAMA — except where otherwise provided by a decree of a court of competent jurisdiction or by a provision in the private foundation's governing instrument which in either case has been entered or made after October 1, 1971, and expressly limits the applicability of State law.
ALASKA — except for such private foundations which expressly provide in their governing instruments that the applicable sections of Alaska law do not apply to them.
ARKANSAS — except for such private foundations which expressly provide in their governing instruments that the applicable sections of Arkansas law do not apply to them and except in the case of trusts where otherwise provided by decree of a court of competent jurisdiction.
CALIFORNIA — except where otherwise provided by a court of competent jurisdiction.
COLORADO — with respect to trusts that are private foundations except where otherwise provided by a court of competent jurisdiction.
CONNECTICUT — except where otherwise provided by a court of competent jurisdiction.
DELAWARE — except for such private foundations which expressly provide in their governing instruments that the applicable sections of Delaware law do not apply to them.
DISTRICT OF COLUMBIA — except for such corporations which expressly provide in their governing instruments that the applicable sections of District of Columbia law do not apply to them and except in the case of trusts where otherwise provided by a court of competent jurisdiction. (For purposes of this statute, corporations include corporations organized under any Act of Congress applicable to the District of Columbia as well as corporations organized under the laws of the District of Columbia.)
FLORIDA — except for such trusts which file a proper election not to be subject to the applicable provisions of Florida law and for such corporations as to which a court of competent jurisdiction has otherwise determined.
GEORGIA — except for such private foundations which file a proper election not to be subject to such law.
HAWAII — no exceptions.
IDAHO — except for such private foundations which expressly provide in their governing instruments that the applicable sections of Idaho law do not apply to them.
ILLINOIS — except for such corporations which have express provisions to the contrary in their articles of incorporation and except for trusts where it is otherwise provided by a court of competent jurisdiction.
INDIANA — except where otherwise determined by a court of competent jurisdiction with respect to private foundations organized before January 1, 1970.
IOWA — except for such private foundations which expressly provide in their governing instruments that the applicable sections of Iowa law do not apply to them.
KANSAS — except where otherwise provided by a court of competent jurisdiction.
KENTUCKY — except, with respect to corporations in existence on July 1, 1972, to the extent that such a corporation provides to the contrary by amendment to its articles of incorporation adopted after July 1, 1972, and, with respect to trusts in existence on July 1, 1972, where action is properly commenced on or before December 31, 1972, in a court of competent jurisdiction to excuse the trust from compliance with the requirements of section 508(e) of the Code.
LOUISIANA — except for such private foundations which expressly provide in their governing instruments that the applicable sections of Louisiana law do not apply to them.
MAINE — except where otherwise provided by a court of competent jurisdiction.
MARYLAND — except where otherwise provided by a court of competent jurisdiction.
MASSACHUSETTS — except where otherwise provided by a court of competent jurisdiction.
MICHIGAN — with respect to trusts that are private foundations except for such private foundations which file a notice of inconsistency under Michigan law.
MINNESOTA — except for private foundations that have been held by a court of competent jurisdiction not to be affected by such State statute.
MISSISSIPPI — except where otherwise provided by a court of competent jurisdiction.
MISSOURI — except for private foundations that have been held by a court of competent jurisdiction not to be affected by such State statute.
MONTANA — except in the case of trusts where otherwise provided by court decree entered after March 28, 1974, and except in the case of a corporation which has an express provision to the contrary in its articles of incorporation.
NEBRASKA — except for such trusts which effectively elect to be excluded from the applicable sections of Nebraska law, for such corporations which have governing instruments expressly providing to the contrary, and except as a court of competent jurisdiction has otherwise determined in any given case.
NEVADA — no exceptions.
NEW HAMPSHIRE — except where it is otherwise provided by a court of competent jurisdiction.
NEW JERSEY — except for such private foundations which expressly provide in their governing instruments that the applicable sections of New Jersey law do not apply to them.
NEW YORK — except where such law conflicts with any mandatory direction of an instrument by which assets were transferred prior to June 1, 1971, and such conflicting direction has not been removed legally.
NORTH CAROLINA — except for such private foundations which expressly provide in their governing instruments that the applicable sections of North Carolina law do not apply to them and except for trusts that have their governing instruments reformed by a decree of the Superior Court of North Carolina.
NORTH DAKOTA — with respect to trusts that are private foundations except where otherwise provided by a court of competent jurisdiction.
OHIO — except in the case of trusts where it is provided otherwise by a court of competent jurisdiction and except in the case of corporations in existence on September 17, 1971, which expressly adopt contrary provisions in their governing instruments after September 17, 1971.
OKLAHOMA — except for such private foundations which file a proper election not to be subject to such law.
OREGON — no exceptions.
PENNSYLVANIA — except where otherwise provided by a court of competent jurisdiction.
RHODE ISLAND — except where otherwise provided by a court of competent jurisdiction.
SOUTH CAROLINA — except for private foundations which expressly provide in their governing instruments that the applicable sections of South Carolina law do not apply to them.
SOUTH DAKOTA — except where otherwise provided by a court of competent jurisdiction.
TENNESSEE — except where otherwise provided by a court of competent jurisdiction.
TEXAS — except for such private foundations which file a proper election not to be subject to such law.
UTAH — with respect to trusts that are private foundations except where otherwise provided by a court of competent jurisdiction.
VERMONT — except where otherwise provided by a court of competent jurisdiction.
VIRGINIA — except for private foundations whose governing instruments contain express provisions to the contrary or which have filed a proper election not to be subject to such law.
WASHINGTON — except for such private foundations which expressly provide in their governing instruments that the applicable sections of Washington law do not apply to them.
WEST VIRGINIA — with respect to trusts that are private foundations except for such trusts which provide in their governing instruments that the applicable sections of West Virginia law do not apply to them.
WISCONSIN — except as may otherwise be provided by decree of a court of competent jurisdiction.
WYOMING — except where otherwise provided by a court of competent jurisdiction.
Adjusted net income (for Schedule D) Adjusted net income includes: gross income from any unrelated trade or business; gross income from functionally related businesses; interest payments received on loans; amounts received or accrued as repayments of amounts taken as qualifying distributions for any tax year; amounts received or accrued from the sale or other disposition of property to the extent acquisition of the property was treated as a qualifying distribution for any tax year; any amounts set aside for a specific project to the extent the full set aside was not necessary for the project; interest on government obligations normally excluded under section 103 of the Code; net short-term capital gains on sale or other disposition of property; and income received from an estate if the estate is considered terminated for income tax purposes because of a prolonged administration period. It does not include: gifts, grants, and contributions received; long-term capital gains or losses; net section 1231 gains; capital gain dividends; the excess of fair market value over adjusted basis of property distributed to the U.S. or a possession or political subdivision, a state or its political subdivision, a charitable trust or corporation for public purposes, or income received from an estate during the administration period.
In computing adjusted net income, deduct the following: ordinary and necessary expenses paid or incurred for the production or collection of gross income, or for the management, conservation, or collection of gross income (includes operating expenses such as compensation of officers, employee wages and salaries, interest, rent, and taxes); straight-line depreciation and depletion (not percentage depletion); and expenses and interest paid or incurred to carry tax-exempt obligations. Do not deduct net short-term capital losses for the year in which they occur (these losses cannot be carried back or carried over to earlier or later tax years); the excess of expenses for property used for exempt purposes over the income received from the property; charitable contributions made by you; net operating losses; and special deductions for corporations.
Advance ruling A written determination by us on your public charity status that treats you as a publicly supported organization during a 5-year period beginning, generally, from the date of your formation. At the end of the 5-year period, you will qualify for a definitive ruling (defined below) if you were publicly supported based on the support you received during the 5-year period. Affiliated Created by, controlled by, or closely related to a governmental unit, including a State, a possession of the United States, or any political subdivision of a State or a possession of the United States, or the United States, or the District of Columbia. Arm's length A transaction between parties having adverse (or opposing) interests; where none of the participants are in a position to exercise substantial influence over the transaction because of business or family relationship(s) with more than one of the parties. Authorized representative By submitting Form 2848, an attorney or certified public accountant who is permitted to represent you before us regarding your application for tax-exempt status. Bingo A game of chance played with cards that are generally printed with 5 rows of 5 squares each, on which participants place markers to form a pre-selected pattern to win the game. Bingo is gambling. Business relationships Employment and contractual relationships, and common ownership of a business where any officers, directors, or trustees, individually or together, possess more than a 35% ownership interest in common. Ownership means voting power in a corporation, profits interest in a partnership, or beneficial interest in a trust. Bylaws The internal rules and regulations of an organization. Certification of filing Articles of incorporation for your organization showing evidence that on a specific date they were filed with and approved by an appropriate state authority. Charitable risk pool An organization described in section 501(n), which is organized and operated to pool insurable risks (other than medical malpractice) of its section 501(c)(3) members. Close connection A relationship between organizations that may include: control of one organization by another through common governance or through authority to approve budgets or expenditures; coordination of operations as to facilities, programs, employees, or other activities; or common persons exercising substantial influence over all of the organizations. Common control You and one or more other organizations have (1) a majority of your governing boards or officers appointed or elected by the same organization(s), or (2) a majority of your governing boards or officers consist of the same individuals. Common control also occurs when you and one or more commonly controlled organizations have a majority ownership interest in a corporation, partnership, or trust. Ownership means voting power in a corporation, profits interest in a partnership, or beneficial interest in a trust. Community The local or regional geographic area to be served by an organization. Compensation All forms of income from working, including salary or wages; deferred compensation; retirement benefits, whether in the form of a qualified or non-qualified employee plan (for example: pensions or annuities); fringe benefits (for example: personal vehicle, meals, lodging, personal and family educational benefits, low interest loans, payment of personal travel, entertainment, or other expenses, athletic or country club membership, and personal use of your property); and bonuses. Conflict of interest policy A conflict of interest arises when a person in a position of authority over an organization, such as a director, officer, or manager, may benefit personally from a decision he or she could make. A conflict of interest policy consists of a set of procedures to follow to avoid the possibility that those in positions of authority over an organization may receive an inappropriate benefit. Controlled by disqualified persons As a section 509(a)(3) supporting organization, you may not be controlled directly or indirectly by disqualified persons. You are controlled if disqualified persons can exercise 50% or more of the total voting power of your governing body. You are also controlled if disqualified persons have authority to affect significant decisions, such as power over your investment decisions, or power over your charitable disbursement decisions. You are also controlled if disqualified persons can exercise veto power. Although control is generally demonstrated where disqualified persons have the authority over your governing body to require you to take an action or refrain from taking an action, indirect control by disqualified persons will also disqualify you as a supporting organization. Cooperative hospital service organization An organization described in section 501(e) is organized and operated on a cooperative basis to provide its section 501(c)(3) hospital members one or more of the following activities: data processing, purchasing (including purchasing insurance on a group basis), warehousing, billing and collection (including purchasing patron accounts receivable on a recourse basis), food, clinical, industrial engineering, laboratory, printing, communications, record center, and personnel (including selecting, testing, training, and educating personnel) services. Cooperative service organization of operating educational organizations An organization described in section 501(f) is organized and operated to provide investment services to its members. Those members must be organizations described in section 170(b)(1)(A)(ii) or (iv), and either tax exempt under section 501(a) or whose income is excluded from taxation under section 115(a). Corporation An entity organized under a Federal or state statute, or a statute of a federally recognized Indian tribal or Alaskan native government. Definitive ruling A written determination by us on your public charity status that classifies you as a publicly supported organization if you have completed your first tax year, consisting of at least 8 full months, and you meet one of the public support tests. A definitive ruling may also be issued at the end of your 5-year advance ruling period if you were issued an advance ruling and you meet one of the public support tests. Develop Develop means the planning, financing, construction, or provision of similar services involved in the acquisition of real property, such as land or a building. Disqualified person Any individual or organization that is:
a. A substantial contributor to you (see substantial contributor). b. An officer, director, trustee, or any other individual who has similar powers or responsibilities. c. An individual who owns more than 20% of the total combined voting power of a corporation that is a substantial contributor to you. d. An individual who owns more than 20% of the profits interest of a partnership that is a substantial contributor to you. e. An individual who owns more than 20% of the beneficial interest of a trust or estate that is a substantial contributor to you. f. A member of the family of any individual described in a, b, c, d, or e above; g. A corporation in which any individuals described in a, b, c, d, e, or f above hold more than 35% of the total combined voting power; h. A trust or estate in which any individuals described in a, b, c, d, e, or f above hold more than 35% of the beneficial interests; and i. A partnership in which any individuals described a, b, c, d, e, or f above hold more than 35% of the profits interest. Earmark Donations or other contributions given to you to assist particular individuals or specific identified groups. Economic development Organizations formed to combat community deterioration by assisting businesses located in a particular geographic area whose economy is economically depressed or deteriorating. Economic development activities include grants, loans, provision of information and expertise, or creation of industrial parks. Economic development organizations may also be formed to eliminate prejudice and discrimination or lessen the burdens of government through involvement with business development. Elderly housing Generally, the primary beneficiaries of the tax-exempt housing are age 62 and older. The elderly are treated as appropriate charitable beneficiaries for certain purposes regardless of socio-economic status because, as a group, they face many barriers to their basic needs as they age. The elderly, as a class, face forms of distress other than financial, such as the need for suitable housing, physical and mental health care, civic, cultural, and recreational activities, and an overall environment conducive to dignity and independence. Expenses Financial burdens or outlays; costs (of doing business); business outlays chargeable against revenues. For purposes of this form, expenses mean direct and indirect expenses. Fair market value The price at which property or the right to use property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy, sell, or transfer property or the right to use property, and both having reasonable knowledge of relevant facts. Family Includes an individual's spouse, ancestors, children, grandchildren, great grandchildren, siblings (whether by whole or half blood), and the spouses of children, grandchildren, great grandchildren, and siblings. Foreign country A country other than the United States, its territories and possessions, and the District of Columbia. For-profit A business entity whose activities are conducted or maintained to make a profit (e.g. revenues greater than expenses). Foundation manager Officers, directors, or trustees, or an individual having powers or responsibilities similar to those of a foundation's officers, directors, or trustees. Fundraising The organized activity of raising funds, whether by volunteers, employees, or paid independent contractors. Gainfully employed Employed or actively looking for work. Gaming The term gaming includes activities such as Bingo, Beano, lotteries, pull-tabs, pari-mutuel betting, Calcutta wagering, pickle jars, punch boards, tip boards, tip jars, certain video games, 21, raffles, keno, split-the-pot, and other games of chance. Gross investment income As defined in section 509, gross investment income means the gross amount of income from interest, dividends, payments with respect to securities loans, rents, and royalties, but not including any such income to the extent included in computing the tax imposed by section 511. Gross receipts For purposes of Part IX-A. Statement of Revenues and Expenses, gross receipts includes monies earned from activities related to your charitable or other section 501(c)(3) activities, such as selling admissions or merchandise, performing services, or furnishing facilities. Handicapped Persons with physical or mental disabilities with special needs for suitable housing, physical and mental health care, civic, cultural, and recreational activities, transportation, and an overall environment conducive to dignity and independence. Hospital Hospital or medical care includes the treatment of any physical or mental disability or condition, whether on an inpatient or outpatient basis. A hospital includes:
a. Hospitals and rehabilitation institutions, outpatient clinics, or community mental health or drug treatment centers if the principal purpose or function is the providing of medical or hospital care or medical education or research. b. Medical research organizations, if the principal purpose or function is the continuous active conduct of medical research in conjunction with a hospital. Independent contractors Persons who are not treated as employees for employment tax purposes. Influence legislation The act of directly contacting or urging the public to contact members of a legislative body for the purpose of proposing, supporting, or opposing legislation. You are also attempting to influence legislation if you advocate the adoption or rejection of legislation. Intellectual property A type of property (distinct from real or personal property) which includes:
a. Patents (for inventions). b. Copyrights (for literary and artistic works such as novels, poems, plays, films, musical works, drawings, paintings, photographs, sculptures, architectural designs, performances, recordings, film, and radio or television programs). c. Trade names, trade marks, and service marks (for symbols, names, images, and designs). d. Formulas, know-how, and trade secrets. Joint ventures A legal agreement in which the parties jointly undertake a transaction for mutual profit. Generally, each person contributes assets and shares risks. Like a partnership, joint ventures can involve any type of business transaction and the “persons” involved can be individuals, groups of individuals, companies, or corporations. Limited liability company A limited liability company (LLC) combines attributes of both corporations and partnerships (or, for one-person LLCs, sole proprietorships). The corporation's protection from personal liability for business debts and the pass-through tax structure of partnerships and sole proprietorships. Low-income housing Rental or ownership housing provided to persons based on financial need. Mailing address Address where you wish all correspondence to be sent. Manage Manage means to direct or administer. Medical care The treatment of any physical or mental disability or condition, whether on an inpatient or outpatient basis. Medical research organization An organization whose principal purpose or function is the continuous active conduct of medical research in conjunction with a hospital. Net income (for Schedule D) See adjusted net income. Non-fixed payments A non-fixed payment means a payment that depends on discretion. For example, a bonus of up to $100,000 that is based on an evaluation of performance by the governing board is a non-fixed payment because the governing body has discretion over whether the bonus is paid and the amount of the bonus. Organizing document The organizing document depends on the form of the organization. For a corporation, the document is the articles of incorporation. For a limited liability company (LLC), the document is the articles of organization. For an unincorporated association, the document is the articles of association or constitution. The organizing document of a trust is the trust agreement. Political You participate in a political campaign if you promote or oppose, through political literature, brochures, pamphlets, hosting or participating in events, etc., the candidacy of an individual for public office. Debates and nonpartisan voter education are not considered political. Predecessor An organization whose activities or assets were taken over by another organization. Private foundations Organizations that are exempt under section 501(c)(3) are private foundations unless they are: churches, schools, hospitals, governmental units, entities that undertake testing for public safety; organizations that have broad financial support from the general public; or organizations that support one or more other organizations that are themselves classified as public charities. Private operating foundation A type of private foundation that lacks general public support, but makes qualifying distributions directly for the active conduct of its educational, charitable, and religious purposes. “Directly for the active conduct” means that the distributions are used by the foundation itself to carry out the programs for which it is organized and operated. Grants made to assist other organizations or individuals are normally considered indirect. Public charity Organizations that are exempt under section 501(c)(3) and are not private foundations because they are: churches, schools, hospitals, governmental units, entities that undertake testing for public safety; organizations that have broad financial support from the general public; or organizations that support one or more other organizations that are themselves classified as public charities. Public charity status is a more favorable tax status than private foundation status. Reasonable compensation Reasonable compensation is the amount that would ordinarily be paid for like services by like organizations under like circumstances as of the date the compensation arrangement is made. Reasonable compensation is important because excessive benefits in the form of compensation to disqualified persons may result in the imposition of excise taxes and jeopardize the organization's tax-exempt status. Related The family or business relationships between persons. Relationship A relationship between you and the recipient organization includes the following situations:
a. You control the organization or it controls you through common officers, directors, or trustees, or through authority to approve budgets or expenditures. b. You and the organization were created at approximately the same time and by the same persons. c. You and the organization operate in a coordinated manner with respect to facilities, programs, employees, or other activities. d. Persons who exercise substantial influence over you also exercise substantial influence over the other organization. Revenue Revenue means gross revenue amounts. Revenue Procedure An official statement of a procedure published in the IRS Cumulative Bulletin that either affects the rights or duties of taxpayers or other members of the public under the Internal Revenue Code and related statutes, treaties, and regulations or, although not necessarily affecting the rights and duties of the public, should be a matter of public knowledge. Revenue Ruling An official interpretation by the IRS of the Internal Revenue laws and related statutes, treaties, and regulations, that has been published in the Cumulative Bulletin. Revenue Rulings are issued only by the National Office and are published for the information and guidance of taxpayers, IRS officials, and others concerned. SS-4 Application for Employer Identification Number. School A school is an educational organization whose primary function is the presentation of formal instruction and which normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on. A school may include a:
a. Primary, secondary, preparatory, or high school. b. College or university. c. Trade or technical school. d. Nursery or preschool. e. School that you operate as an activity, such as school that is operated as an activity of a museum, historical society, or church. Similarly situated Similarly situated organizations means tax-exempt or taxable organizations of a comparable size, purpose, and resources. Substantial contributor Any individual or organization that gave more than $5,000 to you from the date you were formed or other date that your exemption would be effective, to the end of the year in which the contributions were received. This total amount contributed must also be more than 2% of all the contributions you received. A creator of a trust is treated as a substantial contributor regardless of the amount contributed. Successor An organization that took over:
a. More than a negligible amount of the activities that were previously conducted by another organization; b. Twenty-five percent or more of the fair market value of the net assets of another organization; or c. Was established upon the conversion of an organization from for-profit to non-profit status. Trust A trust is an entity that may be formed by a trust agreement or declaration of trust. A trust may also be formed through a will. Unincorporated association An unincorporated association formed under state law must have at least two members who have signed a written document for a specifically defined purpose. Unusual grants Substantial contributions and bequests from disinterested persons that by their size adversely affect classification as a public charity. They are:
a. Unusual; b. Unexpected; and c. Received from an unrelated party.
A sample conflict of interest policy for organizations...no need to reinvent the wheel.
Tuesday, June 21, 2011
Wild Apricot Blog : SEO Keywords for Small Non-Profits
SEO Keywords for Small Non-Profits
Your non-profit website is supposed to help new people – prospective donors, members, and advocates – find your organization online. But what if it’s not showing up in the search engines?
I just spoke to someone yesterday - new website, doesn't show up for any of the obvious keywords in google search
~ Beth Brodovsky @bethbrodovskyA new website may take a little time to get indexed by the search engines and to build up some backlinks – those incoming links from other websites that help the search engines know your site is a valuable source of information in your area of expertise – but there two other reasons why any site, new or established, might not show up readily in the search results pages:
- Search Engine Optimization (SEO)
- Keyword Choice
Search Engine Optimization
Search engine optimization (SEO) isn’t magic or mysterious. It isn’t even particularly hard to do, once you learn the ropes. At root, SEO is simply a matter of helping the search engines, such as Google and Bing, decide when one of your web pages should by highly ranked as a relevant result for a specific search query.
You’ll find a lot of great resources online to help you learn more about SEO, but here are few aimed specifically at the not-for-profit sector :
- Some time ago, Wild Apricot posted a 30 Day Guide to Search Engine Optimization, a 4-part series by Lance Trebesch and Taylor Robinson; most of the information you’ll find there is still current.
- Google’s own 32-page SEO Starter Guide [PDF] has been updated for 2011, making it much easier for the layperson to read, understand, and take action on. If you prefer to get your information “straight from the horse’s mouth,” this guide’s for you.
- Aaron Wall’s SEOBook.org is a comprehensive online Non-profit’s Guide to SEM that covers the basics of SEO and keyword research, then delves into broader areas of using “search engine marketing” and social media to connect – cheaply and effectively – with your donors and supporters.
- Or, if you prefer to learn in audiovisual mode, Ventureneer offers a free recorded webinar that you can access online at your convenience: Search Engine Optimization (SEO): What Every Small Business and Nonprofit Needs to Know.
Too much information, and not enough time to take it all in?
Get a jumpstart with SEO CHecklist for Local Small Business Websites by Rae Hoffman-Dolan (@sugarrae) – equally appropriate for small local non-profit websites–or Jonathan Colman's 4-page Quick Guide to Search Engine Optimization (SEO) for Beginners.
View more presentations from Jonathon D. ColmanYou can “optimize” your site to the hilt, however, and still not get found in the search engine results pages. Why? As Keith Holloway (Why SEO? A primer for association and non-profit web sites) explains:
[S]earch engine optimization is an extremely valuable marketing device for any organization with an online presence. The key to making it work effectively is to choose your keywords carefully, and blend it in with a strategically sound content development plan that addresses the information needs of your organization's primary audience...
Keyword Choice
“Keywords” are nothing more than the words and phrases that people type into search engines – questions in search of answers – so Job #1, in choosing the specific keywords for which to optimize your non-profit’s website, is to get into the mind of the person who’s doing the searching.
Large non-profits may have the budget to hire professionals for keyword research, but smaller member-driven organizations usually will have to take the do-it-yourself route. Fortunately, small non-profits – especially a local community-based group with a very specific mission and constituency – can actually have a bit of an advantage in search engine optimization:
You don’t need to compete with the whole world for attention.
You just have to reach the right people.
What keywords are working?
Check your website analytics reports (we like Google Analytics and Clicky, both free, but any comprehensive tracking tool will do) for the keywords that are bringing in the most traffic to your site. Ask yourself:
- Is it important that this piece of information ranks well?
- Is this what we want to be known for, first and foremost?
- And is that search query bringing in people who really want to know more about your group and its cause?
(One client was getting big traffic to his association’s website, briefly, because its online Annual Report included a detailed write-up of a celebrity look-alike contest, held as a fundraising event. As you can imagine, the people who came to the website looking for Lady Gaga were very quick to bounce away again!)
Coming at it from the other angle -- search engine, versus searchers -- you can enter your URL in Google Adwords’ free keyword tool to check what your site appears to be all about in the eyes of the search engine.
- Do the suggested keywords seem to be on-topic and appropriate for your organization?
- Who are the people you want to be able find your organization online?
Odds are that your primary target is not your board members or colleagues! Of course you want your existing donors and supporters to be able to find your website easily, but the real challenge for most non-profits is to attract new people – prospective supporters and advocates for your cause – by way of search engine traffic.
If your keywords don’t seem quite on target to draw the right audience – especially if your analytics show a high “bounce” for search engine visitors – it’s time to brainstorm for better keywords and tweak your web content accordingly.
3 Tips for Nonprofit Keyword Research
Brainstorm for Fresh Keywords
SEObook’s free, web-based keyword list generator lets you quickly generate a large number of keyword phrases by mixing and matching a set of individual keywords you enter.
And, again, Google’s Adword keyword tool can help out with suggestions – type in a promising keyword phrase to see what related keywords come up. If you like, you can also take a look at the search volume numbers in the Adwords tool, to get a rough idea of how many people are actually using those keywords in search queries. Filter by country and language, to get a slightly more useful gauge of who’s doing the searching – but don’t get too concerned about search volume. Small non-profits have an advantage here, remember: we don’t need to reach the whole world.
Location, Location, Location
“Children’s charities” has a higher search volume than “children’s nonprofits” – more people per month are searching for the first of those terms, according to search engine traffic tools. But if you’re running a local branch of the Boys & Girls Club – a nonproft organization that serves children – does that mean you should “target” either of those keyword phrases in your website content?
The competition for such broad keyword phrases is very stiff, and almost anyone could be typing in those search terms for any purpose. For the local branch of a youth group, it makes much more sense to go after the local crowd. And the same applies to any location-based organization:
You may be the Association of Widget Professionals, but where are you located? If you're in Toronto that's great news for me because I am too! But, if I'm searching for "widget professional networking events in Toronto" and you haven't put "Toronto" in your event title or description, I may not find it among the many other widget professional networking events taking place across the globe.
~ Jay Moonah: 3 (more) Search Engine Writing Tips for AssociationsWatch Your Language
In its funding proposals, your animal rescue group may talk about “population control in feral cat colonies” in its funding proposals – but how do your volunteers talk about your mission to their friends? Are you “fixing stray cats,” in the real world?
For purposes of SEO, as Katie Powell (@phillypowells) pointed out in a recent #smnpchat Twitter chat, “nonprofits need to learn what words visitors associate with your agency, don't just rely on inside-agency lingo”!
Snoop around on Facebook and Twitter, take a look at outside press coverage of your organization, and read through some of the emails and letters you get from members, supporters, and the general public.
What kind of words do people outside the organization use to talk about your organization, its mission, the work you do, and the community you serve? Nail this down, and you’ve got “keyword research” pretty much licked – because those are the very terms that prospective supporters are most likely to type into the search engines, when they’re trying to find your non-profit online.
Excellent Article!





