Reference Library

Austin nonprofit compliance covering TX periodic report, TX Comptroller exemptions, Travis County vendor registration, City of Austin vendor system, MBE/WBE documentation, and Austin Energy grants.

Baltimore nonprofit compliance covering MD SDAT annual report ($300), MD Attorney General COR-92 charitable registration, Baltimore City property tax exemption, Baltimore vendor registration, MD audit thresholds, and BCHD contracting.

Charlotte nonprofit compliance covering NC Secretary of State annual report, NC charitable solicitation license, Mecklenburg County property tax exemption, Charlotte vendor registration, and NC audit thresholds.

Cleveland nonprofit registration FAQ covering OH Attorney General charitable trust registration, OH Secretary of State biennial reporting, Cuyahoga County property tax, Cleveland city income tax exemption (2.5%), and Cleveland Foundation reporting.

Columbus nonprofit compliance covering OH Attorney General charitable trust registration ($200 initial), OH Secretary of State biennial report, Franklin County property tax, Columbus city income tax exemption, and OH audit thresholds.

Denver nonprofit registration covering CO Secretary of State periodic report, CO AG charitable solicitation registration, Denver business license, and Colorado tax exemption requirements.

Detroit nonprofit compliance covering MI Attorney General charitable solicitation license, MI LARA annual report, Wayne County property tax, Detroit city income tax exemption, and MI audit thresholds.

Houston nonprofit compliance covering TX Secretary of State periodic report, TX Comptroller sales tax exemption, Harris County vendor registration, HHSC pass-through reporting, and property tax exemptions.

Indianapolis nonprofit compliance covering IN Secretary of State biennial report, IN Attorney General charitable gaming/solicitation, Marion County property tax, Indianapolis UniGov vendor system, and IN audit thresholds.

Miami nonprofit compliance covering FL FDACS Solicitation of Contributions registration, FL DOS annual report, Miami-Dade vendor registration, Children's Trust compliance, and FL DR-5 sales tax exemption.

Nashville nonprofit compliance covering TN Secretary of State annual report, TN Attorney General charitable solicitation, Davidson County property tax, Metro Nashville business tax, and TN audit thresholds.

Phoenix nonprofit registration FAQ covering AZ Corporation Commission annual report, no Arizona charitable solicitation registration requirement, Maricopa County property tax exemption, Phoenix TPT exemption, and AZ DOR income tax.

Portland nonprofit registration covering OR Secretary of State annual report, OR DOJ charitable solicitation registration, Portland business license, Multnomah County property tax exemption, and TriMet payroll tax.

San Antonio nonprofit compliance covering TX periodic report, TX Comptroller exemptions, Bexar County vendor system, City of San Antonio vendor registration, JBSA/DoD contracting, and no TX solicitation registration.

Seattle nonprofit compliance covering WA Secretary of State annual report, WA AG charitable solicitation registration, Seattle business license, King County property tax exemption, and B&O tax.

Specific answers to 14 California nonprofit compliance questions covering Attorney General registration, RRF-1 filing, the $2M audit threshold.

Plain answers to 22 California nonprofit compliance questions covering Attorney General registration, the $2M audit threshold, FTB filings, sales tax

RRF-1 deadlines, CT-TR-1 thresholds, AG Registry of Charitable Trusts registration, and how single-audit obligations stack on top of California state requirements.

Federal grant compliance for DC nonprofits — single audit, Uniform Guidance pass-through, DC OAG charitable solicitation registration, and DHCF/HUD intersection.

Florida charitable solicitation registration with FDACS, Form CH-14 annual renewal, audit thresholds, and Florida Department of State filings.

Georgia charitable solicitation registration with the Secretary of State Charities Division, annual renewal cadence, audit thresholds, and Georgia DOR sales tax exemption.

Illinois charitable registration with the AG Charitable Trust Bureau, AG990-IL annual reports, audit thresholds, and the cross-cutting state-federal compliance map.

Massachusetts nonprofit compliance — Form PC, AG Non-Profit Organizations/Public Charities Division, Schedule A-2 audit thresholds, and federal grant interaction.

Minnesota nonprofit compliance — AG Charities Division registration, annual reports, audit thresholds, and Minnesota Department of Revenue interaction.

What NYC nonprofits need to know about CHAR500, DCWP charitable registration, DOHMH permits, and the cross-cutting state and city filings that trip up finance staff.

Texas nonprofit compliance — Public Safety Solicitation Act, sales tax exemption, Comptroller franchise tax filings, and Secretary of State registration cadence.

Washington State charitable solicitation registration with the Secretary of State Charities Program, annual renewal cadence, audit thresholds, and federal grant interaction.

Specific answers to 13 Florida nonprofit compliance questions covering FDACS charitable registration, CH-14 renewal, the $1M audit threshold.

Plain answers to 22 Florida nonprofit compliance questions covering Solicitation of Contributions Act, sales-tax exemption, audits, and state grants.

Specific answers to 14 Georgia nonprofit compliance questions covering Secretary of State Charities Division registration, Form C-100, biennial renewal.

Plain answers to 22 Georgia nonprofit compliance questions covering Secretary of State charitable registration, audits, sales-tax exemption, and grants.

Specific answers to 13 Illinois nonprofit compliance questions covering 501(c)(3) requirements, Attorney General Charitable Trust Bureau registration.

Plain answers to 22 Illinois nonprofit compliance questions covering Charitable Trust Bureau registration, audits, sales-tax exemption, and state grants.

Specific answers to 14 Massachusetts nonprofit compliance questions covering AGO Public Charities Division registration, Form PC.

Plain answers to 22 Massachusetts nonprofit compliance questions covering Attorney General Public Charities, Form PC, audits, sales tax, and grants.

New York requires registration with the Attorney General Charities Bureau before solicitation, annual CHAR500 filings.

Plain answers to 22 New York nonprofit compliance questions covering Charities Bureau registration, CHAR500, the $750K audit threshold, NPRA, and state grants.

12 specific answers to North Carolina nonprofit compliance questions covering Secretary of State Charitable Solicitation Licensing, annual renewal.

Plain answers to 22 North Carolina nonprofit compliance questions covering Charitable Solicitation Licensing, audits, sales-tax refund, and state grants.

Specific answers to 14 Ohio nonprofit compliance questions covering Attorney General Charitable Law Section registration, the annual financial report.

Plain answers to 22 Ohio nonprofit compliance questions covering Attorney General registration, audits, sales-tax exemption, and state grants.

Specific answers to 13 Pennsylvania nonprofit compliance questions covering Bureau of Corporations and Charitable Organizations registration, BCO-10 filing.

Plain answers to 22 Pennsylvania nonprofit compliance questions covering Bureau of Corporations and Charitable Organizations, audits, sales-tax exemption

Texas does not require general charitable solicitation registration — but it does require Secretary of State filings.

Plain answers to 22 Texas nonprofit compliance questions covering Secretary of State filings, sales-tax exemption, audits, payroll, and grant programs.

Plain answers to 20 development operations questions covering CRM hygiene, gift processing, data integrity, donor segmentation, fundraising metrics, and the back-office systems that make a development team run.

Answers to 20 grant writing questions covering proposal structure, budget narratives, logic models, funder research, declines, and how to scale a writing pipeline without losing voice.

Answers to 19 major gifts questions covering qualification, cultivation, the ask, stewardship, portfolio sizing, and the moves management cycle for mid-sized US nonprofits.

Plain answers to 19 planned giving questions covering bequests, charitable gift annuities, charitable remainder trusts, beneficiary designations, donor cultivation, and how to start a legacy program at a mid-sized nonprofit.

Answers to 13 common questions about donor management software — what it tracks, how it handles soft credits, what integrations to expect, and what contract terms to read before you sign.

Specific answers to 18 grant compliance questions covering federal requirements, budget modifications, indirect costs, subrecipient monitoring, audit findings, and closeout — answers a grants manager can act on immediately.

Specific answers to 12 questions about the grant lifecycle — covering post-award start, 30-day actions, compliance calendars, reporting requirements, modifications, no-cost extensions, closeout, and records retention.

Answers to 12 common questions about grant proposal budgets — what to include, how to calculate indirect costs, how to budget for multi-year grants, and what makes a budget raise reviewer red flags.

Answers to 13 common questions about grant proposal writing — how long proposals should be, when to contact program officers, how to write about sustainability, and what budget items raise reviewer red flags.

Answers to 11 common questions about membership management software — what it does, how billing automation works, what integration with accounting looks like, and how it compares to NimbleAMS.

Answers to the 15 most common questions nonprofit finance staff ask when evaluating accounting software — from fund accounting basics to migration, payroll allocation, and indirect cost handling.

Specific answers to 14 questions about nonprofit audits — covering audit requirements, single audits, costs, PBC lists, auditor selection, management letters, findings, qualified opinions, and audit preparation.

Specific answers to 14 questions development directors ask before purchasing a nonprofit CRM — covering costs, implementation timelines, Salesforce NPSP, HubSpot, what to negotiate, and when to upgrade.

Specific answers to 13 questions about nonprofit financial statements — covering the four required statements, net asset classification, audit requirements, funder review, and what changed in 2018.

Answers to 11 common questions about nonprofit strategic planning — how long plans should be, who writes them, how to tie them to the budget, and what to do when reality diverges.

Specific answers to 12 questions about restricted funds in nonprofits — covering what makes a fund restricted, donor versus board restrictions, overhead costs, misuse consequences, audit documentation, and underwater endowments.

An annual fund is a recurring fundraising campaign that solicits unrestricted operating support from a broad base of donors on a fiscal year cycle.

Board governance refers to the systems and structures by which a nonprofit's board of directors oversees the organization — including strategic direction, financial oversight, and compliance.

A case for support is a document that articulates why a nonprofit deserves philanthropic investment — the problem it solves, how it solves it, and what results it achieves.

Donor attrition is the rate at which donors stop giving to an organization from one year to the next — the inverse of donor retention rate.

Fiscal sponsorship is an arrangement in which an established 501(c)(3) receives charitable contributions on behalf of a project without its own tax-exempt status.

A logic model is a visual framework that maps the relationship between a program's resources, activities, outputs, and intended outcomes.

Moves management is a systematic approach to major gift fundraising that tracks each step in a prospective donor's relationship with an organization.

A program officer is a foundation employee responsible for a portfolio of grants in a specific focus area — reviewing applications, recommending funding, and monitoring grantees.

Prospect research is the process of gathering and analyzing information about potential donors to assess giving capacity, interests, and connection to an organization.

A theory of change is a comprehensive description of how a nonprofit believes its work will lead to its desired long-term goals, mapping the causal relationships between activities, outcomes, and impact.

Grant administration is the post-award management of a grant award — financial tracking, compliance monitoring, reporting, documentation, and closeout — governed by 2 CFR 200 for federal awards.

The grant lifecycle covers all six phases of a grant award — pre-award, award, implementation, reporting, closeout, and post-closeout — each with distinct compliance obligations under 2 CFR 200.

Grantmaking is the process by which a funding organization awards financial resources for charitable purposes. Private foundation grantmaking is governed by IRC Section 4945 expenditure responsibility rules.

Nonprofit financial statements are the four FASB ASC 958-required reports — Statement of Financial Position, Statement of Activities, Statement of Functional Expenses, and Statement of Cash Flows — structured around net asset classifications.

Temporarily restricted net assets was the pre-2018 FASB classification for net assets with donor-imposed time or purpose restrictions, superseded by 'net assets with donor restrictions' under FASB ASU 2016-14.

The award period is the authorized start and end dates during which a grant recipient may incur costs. Expenditures outside this window are unallowable regardless of when they are paid.

Carryover is unspent grant funds from one project year that a grantee requests to use in the next year. Most federal grants require prior approval unless the award terms provide automatic carryover authority.

Grant closeout is the formal administrative process by which a funder determines that all required work and administrative actions have been completed — it formally ends the grant.

The OMB Compliance Supplement is the annual OMB publication that guides single auditors on what to test for each federal program — defining compliance requirements, audit procedures, and program characteristics.

A grant drawdown is a request by a grantee to receive federal grant funds from a payment system — the grantee draws funds as expenses are incurred or in advance of anticipated needs.

A grant expenditure report documents actual costs incurred and charged to a grant during a specified period — it is the basis for reimbursement requests and the primary financial document in funder reporting.

The Federal Audit Clearinghouse (FAC) at fac.gov is where organizations required to have a single audit submit their audit reports and SF-SAC data collection form. The clearinghouse makes submissions publicly searchable.

Fund accounting is the accounting method used by nonprofits and governments to track resources by designated purpose — each fund has its own accounts and restrictions, keeping restricted money separate from unrestricted money.

A grant award letter is the official document confirming a grant — specifying award amount, project period, approved budget, and the terms and conditions under which the funds are awarded.

Grant compliance is the set of legal, regulatory, and contractual obligations a grant recipient must meet from award through closeout — covering restricted use, reporting, documentation, and record retention.

A grant pipeline is the tracked set of grant opportunities at different stages of pursuit — from identification through application, award, active management, and closeout.

A subaward is an award from a pass-through entity to a subrecipient to carry out part of a federal program — distinct from a procurement contract. Defined at 2 CFR 200.1.

In-kind contributions are non-cash resources — goods, services, or space — donated to a nonprofit or grant project. When required as match, they must be documented and valued at fair market value.

A management decision is the federal agency's written decision on a single audit finding — it accepts, modifies, or disputes the finding and sets a corrective action timeline. Required under 2 CFR 200.521.

A NICRA is a formal agreement between a federal agency and a nonprofit establishing the organization's approved indirect cost rate for reimbursement on federal grants.

A no-cost extension is an approved extension to a grant's period of performance that provides additional time to complete the work without providing additional funds.

Post-award grant management covers everything a nonprofit does after receiving a grant award: setup, expenditure tracking, compliance monitoring, reporting, and closeout.

Program income is gross income earned by a grantee from activities supported by a federal award — such as service fees, admission charges, or proceeds from items produced under the grant. How it is treated affects your SF-425 and budget.

A restricted fund holds contributions or grant awards legally limited to specific purposes, time periods, or both. The nonprofit cannot use the money for any other purpose without releasing or reclassifying the restriction.

The SF-425 is the standard form used to report financial status on most federal grants — capturing cumulative expenditures, unliquidated obligations, program income, and unobligated balance.

A single audit is an independent audit required when a non-federal entity expends $1,000,000 or more in federal awards in a fiscal year — covering financial statements and compliance with federal program requirements.

Grant spend-down is the process of expending all obligated grant funds by the end of the award period in accordance with the approved budget and grant terms. Low burn rate is a compliance risk, not just a planning problem.

Time and effort certification is the documentation process federal grantees use to verify that employees' actual effort matches the salary charges allocated to federal grants — required under 2 CFR 200.430.

Uniform Guidance (2 CFR Part 200) is the OMB framework that standardizes federal grant administration requirements for non-federal entities — covering cost principles, administrative requirements, and audit requirements.

The Annual Comprehensive Financial Report (formerly CAFR) is the government/quasi-government equivalent of audited financial statements, published under GASB.

The CFDA number — now called the Assistance Listing Number (ALN) — uniquely identifies a federal assistance program in the SAM.gov catalog.

A cognizant agency is the federal agency assigned to negotiate and approve a nonprofit's indirect cost rate on behalf of all federal awards.

Cost share is the portion of project costs not borne by the federal government — committed either as mandatory match or voluntary contribution.

The de minimis indirect cost rate is a federally-authorized flat rate nonprofits can claim without negotiation — recently raised from 10% to 15% MTDC.

A donor-advised fund is a charitable giving account held by a sponsoring 501(c)(3) that allows donors to recommend grants over time.

IRS Form 990 is the annual information return tax-exempt organizations file disclosing financials, governance, and programs.

The indirect cost rate is the percentage of indirect costs recoverable under a federal award, expressed as a ratio against a direct-cost base.

Matching funds are non-federal resources — cash or in-kind — a grantee must contribute to a federally funded project, documented at the award rate.

Net assets with donor restrictions are contributions a donor has limited by purpose, time, or both — tracked separately under FASB ASC 958.

Net assets without donor restrictions are resources a nonprofit can use at its own discretion — including board-designated amounts.

NTEE codes classify nonprofits by mission area under the National Taxonomy of Exempt Entities — used by IRS, funders, and state regulators.

Planned giving encompasses charitable gifts structured to take effect later — bequests, charitable remainder trusts, life insurance, and retirement-plan designations.

Program service revenue is income from activities that directly further a nonprofit's exempt purpose — reported on Form 990 Part VIII Line 2.

A questioned cost is an expenditure flagged by an auditor as potentially unallowable, unsupported, or unreasonable — subject to federal-agency determination.

A restricted contribution is a gift with donor-imposed stipulations limiting use by purpose or time, recognized under FASB ASC 958.

Schedule A establishes a 501(c)(3) organization's public charity status via the one-third public support test or 10% facts-and-circumstances test.

The Unique Entity Identifier replaced DUNS in 2022 and is required for all federal grant recipients via SAM.gov registration.

Unallowable costs are expenses 2 CFR 200 prohibits from federal award charges — including alcohol, bad debt, contributions, and lobbying.

UBTI is income a tax-exempt organization earns from a regularly-carried-on trade or business not substantially related to exempt purposes.

Functional expense allocation classifies every nonprofit expense by purpose — program services, management and general, and fundraising — under FASB ASC 958-205 and 958-720.

MTDC is the direct-cost base used to apply a nonprofit's indirect cost rate under 2 CFR 200. Definition, mandatory exclusions, and worked examples.

A pass-through entity is a non-federal entity that provides a sub-award to a subrecipient to carry out part of a federal program, defined at 2 CFR 200.1 with responsibilities under 2 CFR 200.332.

How pass-through entities classify a second-tier relationship as subrecipient or contractor under 2 CFR 200.331, and why the distinction drives monitoring obligations.

Benchmarks for the Chicago metro nonprofit sector — registered organizations, sector revenue, MacArthur and Joyce Foundation concentrations, IL Attorney General registration counts, audit thresholds, and gala fundraising patterns drawn from IRS BMF, NCCS, and IL AG data.

Benchmarks for the Houston metro nonprofit sector — registered organizations, sector revenue, oil and gas corporate giving, disaster recovery funding flow, United Way of Greater Houston as anchor, and Houston Endowment's outsized role.

Benchmarks for the Los Angeles County nonprofit sector — registered organizations, sector revenue, homelessness service spending growth, Measure H allocation, foundation density, RRF-1 compliance, and entertainment philanthropy patterns.

Benchmarks for the New York City nonprofit sector — registered organizations, total revenue, employment, government contract dependency, audit thresholds, and donor retention drawn from IRS BMF, NCCS, NY Charities Bureau, and city budget documents.

Benchmarks for the Washington DC metro nonprofit sector — registered organizations, federal pass-through dependency, policy and advocacy nonprofit concentration, Combined Federal Campaign giving, and per-capita nonprofit density drawn from IRS BMF, NCCS, and DC government sources.

Donor retention benchmarks from AFP Fundraising Effectiveness Project data — overall rates, first-year vs. multi-year retention, retention by gift size, recapture rates, and the financial health implications.

Grant compliance benchmarks from the Federal Audit Clearinghouse and sector research — finding frequencies, disallowance amounts, repeat rates, and the correlation between compliance staffing and audit outcomes.

Benchmarks for grant revenue composition in 2026 — government vs. foundation vs. corporate grant mix, concentration risk thresholds, average grant sizes, renewal rates, and win rates by funder type.

Adoption rates, median costs, switching triggers, and audit outcomes for nonprofit accounting software — drawn from sector research and Federal Audit Clearinghouse data.

Single Audit and Yellow Book audit benchmarks from the Federal Audit Clearinghouse — findings rates, most common finding categories, remediation costs, and repeat finding rates for nonprofits.

CRM adoption rates, satisfaction scores, switching patterns, and data quality benchmarks for nonprofits — from NTEN Technology Survey and sector research.

Data-backed benchmarks for nonprofit financial health in 2026 — operating reserve levels, days cash on hand, structural deficit rates, and unrestricted net asset ratios by budget size.

Overhead rate benchmarks for nonprofits in 2026 — sector averages, what charity watchdog thresholds actually measure, the 2 CFR 200.414 de minimis 10% indirect cost rate, and why very low overhead often signals compliance risk.

Sync GrantPipe donors to Mailchimp audiences with tags, segments, and merge fields. Propagate unsubscribes, trigger automations from donation events, and keep email and CRM aligned.

Sync GrantPipe donors, pledges, and grant funds to QuickBooks Online via OAuth 2.0. Map donors to customers, push journal entries, and keep class and project dimensions aligned.

Sync GrantPipe donors, grants, and restricted funds to Sage Intacct using Web Services. Map funds to Intacct dimensions (Location, Department, Project, Grant, Class) and keep multi-entity books aligned.

Connect GrantPipe to 6,000+ apps through Zapier. Trigger Zaps on new donations, pledges, and grant status changes. Run actions like create contact, update custom field, and send notifications.