Financial Stability Resources

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Financial Reports

What Kind of Charities Do We Evaluate

Charity Navigator

Charity Navigator works to promote intelligent giving; to do so, it evaluates the financial health of charities. They explain their methodology, the seven performance categories they evaluate, and provide a glossary of terms. Museums may find their ratios useful tools for evaluating their own operations.

Statement No. 164, Not-for-Profit Entities: Mergers and Acquisitions

Financial Accounting Standards Board

Financial Accounting Standards Board (FASB) issued FASB Statement No. 164, Not-for-Profit Entities: Mergers and Acquisitions for nonprofit entities that provide financial reports regarding a combination with one or more other not-for-profit entities.

Forms and Publications

Internal Revenue Service

The Internal Revenue Service (IRS) website has the forms and instructions for the 990 and 990T (for reporting unrelated business income).

Exempt Organization Public Disclosure and Availability Requirements

Internal Revenue Service

The Internal Revenue Service (IRS) answers 14 FAQs about public disclosure requirements for tax-exempt organizations, including what tax documents are affected by the regulations and whether names of contributors must be disclosed.

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