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Reserve Funds

Charity Watch Criteria

American Institute of Philanthropy

American Institute of Philanthropy (AIP) rates nonprofits using a variety of criteria, one of which is the size of the reserve fund. In AIP’s view, a reserve of less than 3 years is reasonable; it reduces the grade for a nonprofit with more than 5 years of reserves.

Operating Reserves with Nonprofit Policy Examples

Propel Nonprofits 

Propel Nonprofits shares guidance on operating reserves and developing operating reserve policies.

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