March 4, 2024

I. INTRODUCTION

The date that is also a command: MARCH FOURTH! Your fave Iowa Nonprofit MUST Adopt these Ten (10) “must-have” polices.

II. IRS FORM 990

Every nonprofit, every year, must complete and file a version of Form 990, which the IRS calls its “Return of Organization Exempt From Income Tax.” The “long” version of Form 990 asks about many financial matters – donations, money on hand, non-cash assets, breakdown of expenses, and so on.

Form 990 goes even further, however, and asks nonprofits if they have certain policies in place. In fact, there are ten (10) specific policies that the IRS asks about on Form 990.

To be clear, the IRS does not mandate adopting these ten (10) policies. But the IRS, at least to me, is signaling what policies nonprofits should have in place. Again, my read of Form 990 is that the IRS is showing nonprofits what it considers to be “best practices.”

III. REASONS FOR THESE TEN (10) POLICIES AND THEIR BENEFITS

One might ask, if these policies are not absolutely required, why have them? These ten (10) policies provide substantial benefits, including but hardly limited to:

• Enhanced confidence of donors and other stakeholders
• Consistent framework for decision making
• Increased compliance with federal, state, and local laws
• Reduced risk to the nonprofit and its management and governing board

The existence of policies doesn’t mean compliance is always assured of course, but having policies in place provides a framework and sets expectations for a nonprofit’s Officers, Directors, donors, employees, volunteers, and other stakeholders. Such policies can be referenced if (when) issues arise.

Another major reason to invest in adopting these policies is because the IRS audits tax-exempt nonprofits, just as it audits companies and individuals. Having certain policies in place will only serve to benefit the nonprofit should it happen to be audited. Also, proper policies provide a foundation for soliciting, accepting, and facilitating charitable donations.

Last, but not least, Form 990 is made accessible to the public, meaning it can be used as a public relations tool if filled out diligently. Major donors can and often do review a nonprofit’s Form 990 to ensure the nonprofit is compliant, putting charitable donations to good use, and continuing to operate in alignment with its overall mission.

IV. WHAT POLICIES ARE WE TALKING ABOUT?

Let’s cover all ten (10) policies the IRS asks nonprofits to report on in its Form 990.

I’ll discuss each policy in alphabetical order.

1. COMPENSATION

Data related to compensation is reported in multiple sections on Form 990: Part I, Part VI, Part VII, Part IX, and Schedule J.

Competitive compensation is equally crucial for nonprofits as it is for for-profits. Not only does a Compensation Policy establish salary ranges, but it also outlines updated job descriptions, relevant salary administration, and performance management to establish equality and equity in the nonprofit’s compensation practices.

Additionally, a Compensation Policy should include a statement outlining the organization’s philosophy and strategy regarding compensation. This statement clarifies to both current and prospective employees, as well as Officers, Directors, donors, and other stakeholders, how the compensation structure aligns with and supports the nonprofit’s mission.

2. CONFLICT OF INTEREST

Found on Form 990 Part VI, Section B, Line 12 a-c.

A Conflict of Interest Policy serves two crucial purposes. Initially, it mandates that Officers and Directors disclose any conflicts or potential conflicts they may have. Subsequently, it prohibits individual Officers and Directors from participating in votes related to matters in which a conflict exists.

Form 990 inquires about the existence of a Conflict of Interest Policy and questions how the nonprofit determines and manages Officers and Directors who have an actual or perceived conflict of interest. This Policy is of considerable importance, as inadequately and unethically managed conflicts of interest can lead to sanctions against both the nonprofit and the individual(s) involved with the conflict(s).

3. DOCUMENT RETENTION AND DESTRUCTION

Found on Form 990 Part VI, Section B, Line 14.

The Document Retention and Destruction Policy (sometimes called “DRD Policy”) is like sanctioned spring cleaning. It clearly defines what is no longer needed and when.

A well drafted DRD Policy clarifies four (4) practices related to the handling of documents:

• What types should be retained;
• How they should be filed;
• For what duration; and
• Deletion and destruction techniques.

Such a Policy is very useful for ensuring important documents such as financial information, employment records, contracts, etc. are stored properly for the standard period of time as may be needed for tax, business, and other regulatory purposes. No doubt, a proper DRD Policy is incredibly important for both ease of operation and should litigation or governmental investigation arise.

4. FINANCIAL POLICIES AND PROCEDURES

While Form 990 doesn’t make a specific ask about a nonprofit’s financial policies, they are equally valuable. A Financial Policy guides a nonprofit in the organization, collection, and reporting of financial data.

Different than the Investment Policy (as discussed below), financial policies specifically address guidelines for making financial decisions, reporting the financial status of the nonprofit, managing funds, and developing financial goals. The financial management policies and procedures should also outline the budgeting process, investment reporting, what accounts may be maintained by the nonprofit, and when scheduled auditing will take place.

5. FORM 990 REVIEW

Found on Form 990 Part VI, Section B, Line 11.

Form 990 asks the following questions:

Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? Describe in Schedule O the process, if any, used by the organization to review this Form 990.

In posing these questions, the IRS is indicating that careful distribution and review of Form 990 prior to filing is highly advisable. This Policy proves highly beneficial in outlining the specific procedures for distribution and review by the governing body, such as the Board of Directors. It also acts as a reminder to nonprofit leaders that Form 990 is coming due!

6. FUNDRAISING

The topic of fundraising gets substantial attention on Form 990; fundraising income and expenses are asked about in Part I, Part IV, Part VIII, Part IX, and Schedules G and M.

Any nonprofit that conducts some type of charitable fundraising, which is most, needs a Fundraising Policy. This Policy should include provisions for compliance with local, state, and federal laws, as well as the ethical norms the nonprofit chooses to abide by in fundraising efforts. Remember that fundraising encompasses not only the solicitation of donations, but also the receipt of donations.

7. GIFT ACCEPTANCE

Gifts and contributions are referenced many times on Form 990: Part I, Part IV, Part V, Part VIII, Part IX, and Schedule M.

Don’t mistake the Gift Acceptance Policy with the Fundraising Policy. While related, they are completely separate, and both necessary. A well written Gift Acceptance Policy provides written direction on evaluating proposed non-cash donations. This Policy should also grant some much-needed guidance for kindly rejecting donations that can carry extraneous liabilities an obligations the nonprofit is not readily able to manage.

8. INVESTMENT

One way Officers and Directors may fulfill their fiduciary responsibilities to the nonprofit is through investing assets to further the nonprofit’s goals. As you can imagine, before investing, the nonprofit should have an Investment Policy in place to define who is accountable for the investment decisions. Additionally, this Policy should offer guidance on activities of growing/protecting the investments, earning interest, and maintaining access to cash if necessary.

A nonprofit’s Investment Policy should be written to give management personnel the authority to make investment decisions, as well as preserve the governing authority’s oversight ability. Beyond the specifics of investments, this Policy can also govern financial management decisions regarding situations like accepting charitable gifts of securities.

If a professional financial advisor or investment manager is hired to implement investments and offer advice, this person’s role can be accounted for in the Investment Policy as well. Form 990 does not ask if a nonprofit has a specific Investment Policy, but it does refer to investments in multiple places throughout the form, and the need for a defined policy is clear.

9. PUBLIC DISCLOSURE

Found on Form 990 Part VI, Section C, Lines 18-20.

Speaking broadly, nonprofits exist to serve the public in some way or another, and some nonprofit documents must be made available to the public upon request. Other documents can be kept entirely internal. This Policy should overview both what documents the nonprofit must disclose and also to what extent other non-required documents and information will be shared.

Form 990 specifically asks the filing nonprofit to report if certain documents are made available to the public, such as governing documents (like the bylaws), financial statements, and the Conflict of Interest Policy. Additionally, Form 990 asks for the name, address, and phone number of the individual(s) who possesses the financial “books” and records of the nonprofit.

10. WHISTLEBLOWER

Found on Form 990 Part VI, Section B, Line 13. 

All organizations, including nonprofits, are prohibited from retaliating against employees who “blow the whistle” against employer practices. A Whistleblower Policy will help protect a nonprofit from state and federal law violation and will encourage timely investigation and solutions to complaints. Overall, the Policy should set a process for complaints to be addressed and include protection for the whistleblower(s).

A Whistleblower Policy also serves as encouragement for staff, volunteers, and other stakeholders to come forward with credible information on illegal practices or violations of the nonprofit’s policies. It does this by specifying that the nonprofit will protect the individual from retaliation, and identifies those Officers, Directors, employees, or outside parties to whom such information can be reported.

 

If your organization is interested in adopting (or revisiting!) these ten (10) must-have policies, please don’t hesitate to reach out to Gordon Fischer Law Firm.

For the month of March, I’m offering a special to Iowa nonprofits. I will draft, revise, and edit the ten (10) policies expressly referenced by the IRS on Form 990 specific to the unique mission of your nonprofit.

My email is:
gordon@gordonfischerlawfirm.com

####

I. IRS FORM 990

Every nonprofit, every year, must complete and file a version of Form 990, which the IRS calls its “Return of Organization Exempt From Income Tax.” Just when the “long” version of IRS Form 990 asks about many financial matters – donations, money on hand, non-cash assets, breakdown of expenses, and so on.

IRS Form 990 goes even further, however, and asks nonprofits if they have in place certain policies. In fact, there are ten (10) specific policies which the IRS asks about on Form 990. To be clear, the IRS does not mandate adopting these ten (10) policies. But the IRS, to me, is at the least signaling what polices nonprofits should have in place. Again, my read of Form 990 is
that the IRS is showing nonprofits what it considers to be “best practices.”

II. REASONS AND BENEFITS TO ADOPT THESE TEN (10) POLICIES

One might ask, if these policies are not absolutely required, why have them?

Generally, these ten (10) policies provide substantial benefits, including but hardly limited to:

• Enhanced confidence of donors and other stakeholders
• Consistent framework for decision making
• Increased compliance with federal and state laws
• Reduced risk to the nonprofit and its management and governing board

The existence of a policy doesn’t mean compliance is assured, of course, but having policies in place provides a framework and sets expectations for a nonprofit’s board members, employees, donors, volunteers, and other stakeholders. Such policies can be referenced if (when) issues arise.

Another major reason to invest in adopting these policies is because the IRS audits tax-exempt nonprofits, just as it audits companies and individuals. Having certain policies in place will only serve to benefit the nonprofit should it happen to be audited. Also, proper policies provide a foundation for soliciting, accepting, and facilitating charitable donations.

Last, but not least, Form 990 is made accessible to the public, meaning it can be used as a public relations tool if filled out diligently. Major donors can and often do review a nonprofit’s Form 990 to ensure the nonprofit is compliant, putting charitable donations to good use, and continues to operate in alignment with its overall mission.

III. WHAT POLICIES ARE WE TALKING ABOUT?

The IRS made a major revision to Form 990 in 2008. The old version focused largely on financial data. Now, Form 990 reports extensive information on operations such as board governance, fundraising, non-cash assets, and more. Let’s cover all ten (10) policies the IRS asks nonprofits to report on in its Form 990. I’ll discuss each policy in alphabetical order.

1. COMPENSATION

Data related to compensation is reported in multiple sections on Form 990: Part I, Part VI, Part VII, Part IX, and Schedule J.

Competitive compensation is just as important for employees of nonprofits as it is for for-profit employees. Having a set policy in place that objectively establishes salary ranges for positions, updated job descriptions, relevant salary administration, and performance management is used to establish equality and equity in compensation practices. A statement of compensation philosophy and strategy, which explains to current and potential employees and board members how compensation supports the nonprofit’s mission, should be included in the compensation policy.

2. CONFLICT OF INTEREST

Found on Form 990 Part VI, Section B, Line 12 a-c.

A conflict of interest policy should do two important things. First, require board members with a conflict (or a potential conflict) to disclose said conflict. Second, exclude individual board members from voting on matters in which there is a conflict.

The Form 990 glossary defines a “conflict of interest policy” as follows:

A conflict of interest policy defines conflicts of interest, identifies the classes of individuals within the organization covered by the policy, facilitates disclosure of information that can help identify conflicts of interest, and specifies procedures to be followed in managing conflicts of interest. A conflict of interest arises when a person in a position of authority over an organization, such as an officer, director, manager, or key employee can benefit financially from a decision he or she could make in such capacity, including indirect benefits such as to family members or businesses with which the person is closely associated. For this purpose, a conflict of interest doesn’t include questions involving a person’s competing or respective duties to the organization and to another organization, such as by serving on the boards of both organizations, that don’t involve a material financial interest of, or benefit to, such person.

Form 990 asks whether the nonprofit has a conflict of interest policy, as well as how the nonprofit determines and manages board members who have an actual or perceived conflict of interest. This policy is hugely important, as conflicts of interest that are not successfully and ethically managed can result in sanctions against both the nonprofit and the individual with the conflict(s).

3. DOCUMENT RETENTION AND DESTRUCTION

Found on Form 990 Part VI, Section B, Line 14.

This policy should clarify what types of documents should be retained, how they should be filed, and for what duration. It should also outline proper deletion and or destruction techniques. The document retention and destruction policy (sometimes called, simply, a “DRD policy”) is useful for a number of reasons. The principle rational as to why any nonprofit would want to adopt such a policy is that it ensures important documents—financial information, employment records, contracts, information relating to asset ownership, etc.—are stored for a period of time for tax, business, and other regulatory purposes. No doubt document retention is incredibly important should litigation or governmental investigation arise.

A strong, clear DRD policy also allows nonprofits to save time, space, and money associated with both hard copy and digital file storage, by determining what is no longer needed and when…it’s like sanctioned spring cleaning!

4. FINANCIAL POLICIES AND PROCEDURES

Different than the investment policy (as discussed below), financial policies specifically address guidelines for making financial decisions, reporting financial status of the nonprofit, managing funds, and developing financial goals. The financial management policies and procedures should also outline the budgeting process, investment reporting, what accounts may be maintained by
the nonprofit, and when scheduled auditing will take place. Form 990 does not make a specific ask about a nonprofit’s financial policies, but this type of policy will serve as an indispensable guide to organizing, collecting, and reporting financial data.

5. FORM 990 REVIEW

Found on Form 990 Part VI, Section B, Line 11.

Form 990 asks the following questions:

Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? Describe in Schedule O the process, if any, used by the organization to review this Form 990.

In asking these questions, the IRS is indicating that careful distributing and reviewing Form 990
prior to filing is optimal. This policy is extremely useful in clarifying the specific process for
distribution and procedure review by the governing body (such as the board of directors). It also
acts as a reminder to nonprofit leaders that Form 990 is coming due!

6. FUNDRAISING

The topic of fundraising gets substantial attention on Form 990; fundraising income and expenses are asked about in Part I, Part IV, Part VIII, Part IX, and Schedules G and M.

Almost every nonprofit needs a fundraising policy, as so many nonprofits engage in some sort of
charitable fundraising. This policy should include provisions for compliance with local, state,
and federal laws, as well as the ethical norms the nonprofit chooses to abide by in fundraising
efforts. Remember that fundraising doesn’t just include solicitation of donations, but also receipt
of donations.

7. GIFT ACCEPTANCE

Gifts and contributions are referenced many times on Form 990: Part I, Part IV, Part V, Part VIII, Part IX, and Schedule M.

While related to the fundraising policy, the gift acceptance policy is different, as it relates to how nonprofits will handle certain types of assets. This policy provides written protocols for nonprofit board members and staff to evaluate proposed non-cash donations. The policy can also grant some much-needed guidance in how to kindly reject donations that can carry extraneous
liabilities and obligations the nonprofit is not readily able to manage.

8. INVESTMENT

One way a board of directors can fulfill their fiduciary responsibility to the nonprofit is through investing assets to further the nonprofit’s goals. But, before investment vehicles are used, the nonprofit should have an investment policy in place to define who is accountable for the investment decisions. The policy should also offer guidance on activities of growing/protecting
the investments, earning interest, and maintaining access to cash if necessary.

Beyond the specifics of investments, this policy can also govern financial management decisions regarding situations like accepting charitable gifts of securities.

The policy should be written to give the nonprofit’s management personnel the authority to make investment decisions, as well as preserve the board’s oversight ability.

Many nonprofits hire a professional financial advisor or investment manager to implement investments and offer advice. This person’s role can be accounted for in the investment policy. Form 990 does not ask if a nonprofit has a specific investment policy, but it does refer to investments in multiple places throughout the form, and there is an obvious need.

9. PUBLIC DISCLOSURE

Found on Form 990 Part VI, Section C, Lines 18-20.

Speaking broadly, nonprofits exist to serve the public in some way or another, and some nonprofit documents must be made available to the public upon request. Other documents can be kept entirely internal. This policy should overview (1) what documents the nonprofit must disclose, and (2) to what extent does it want to make other non-required documents and
information available to the public.

Form 990 specifically asks the filing nonprofit to report if certain documents are made available to the public, such as governing documents (like the bylaws), financial statements, and the conflict of interest policy. Additionally, Form 990 asks for the name, address, and phone number of the individual(s) who possesses the financial “books” and records of the nonprofit.

10. WHISTLEBLOWER

Found on Form 990 Part VI, Section B, Line 13. 

Nonprofits, along with all organizations, are prohibited from retaliating against employees who call out, draw attention to, or “blow the whistle” against employer practices. A whistleblower policy should set a process for complaints to be addressed and include protection for whistleblowers. Ultimately this policy can help insulate your nonprofit from the risk of state and
federal law violation and encourage sound, swift responses of investigation and solutions to complaints.

A whistleblower policy encourages staff and volunteers to come forward with credible information on illegal practices or violations of adopted policies of the nonprofit, specifies that the nonprofit will protect the individual from retaliation, and identifies those staff or board members or outside parties to whom such information can be reported.

IV. CONCLUSION

With nonprofits passion should always lead the way, but good policy will guide and protect your efforts. You can have a huge impact by having your favorite nonprofit adopt the ten (10) policies referenced on IRS Form 990.

I’ll draft these ten (10) policies for only $990. Email me right now at:
gordon@gordonfischerlawfirm.com

####

 

ABOUT THE NFL PLAYOFFS, I CAN PREDICT ONE THING
WITH ABSOLUTE CERTAINTY:

ALL IOWA NONPROFITS CAN LEARN AN IMPORTANT
LESSON!

For the twelve formidable teams who made the playoffs, it’s the culmination of incredibly hard work towards a singular goal. It’s been a grueling schedule with tons of variables from pre-season training camp to the regular season kick-off to the playoffs.

This weekend has a packed schedule, starting off strong on Saturday, with the Cleveland Browns playing the Houston Texans and the Miami Dolphins clashing with the Kansas City Chiefs.

On Sunday, football fans cheer on the Pittsburgh Steelers against the Buffalo Bills, the Green Bay Packers play the Dallas Cowboys, and the Los Angeles Rams take on the Detroit Lions.

The final wild card game is Monday night, when the Philadelphia Eagles play the Tampa Bay Buccaneers.

I won’t be missing out on these games, and your favorite Iowa nonprofit shouldn’t miss out on my current exclusive offer: a flat fee of $990 for the ten (10) policies referenced on IRS Form 990. 

WHY 10 POLICIES?

With absolute certainty, I can predict one thing about this weekend’s Big Games. That is, each team will have proper equipment, including helmets, cleats, shoulder pads, knee pads, gloves, mouth guards, and so on. And the referees, too, will be sure to have zebra shirts, whistles, yellow flags, and chain markers.

For a nonprofit to operate without having proper policies and procedures in place, is like playing professional football without any equipment! The Form 990 signals these policies provide a playbook for good governance, transparency, and accountability.

Without certain policies in place, a nonprofit cannot run properly. You can’t pass, let alone score, without plans. Board members, officers, staff, donors, volunteers, and other stakeholders need a playbook to ensure they’re scoring and not fumbling. Give your stars the protection they need, and the tools they require, to be a winning team.

WHERE TO START?

From working with a wide range of nonprofit clients, I’ve learned that many want proper policies and procedures in place, but like a rookie football player confronted with new play schemes, are simply stymied about where to start. That’s where an attorney well-versed in nonprofit law (me) can come in.

Nonprofits generally are required to fill out an annual form, IRS Form 990, which is the “tax return” for nonprofits.

IRS Form 990 is unique in that it not only asks about financial information, but many of its questions directly ask about policies and procedures. There are at least ten (10) major policies referenced on IRS Form 990.

SPECIAL OFFER!

I offer to draft or redraft the ten (10) policies which appear on IRS Form 990 for just $990 for any Iowa nonprofit. This includes consultations and a full review round(s) to make sure the policies and procedures fit the needs and operations of your particular nonprofit.

Adopting the policies will ultimately save your nonprofit organization time, energy, and resources, and you can feel great about having a set of high-quality documents to both guide internal operations and present to the public.

ALL NONPROFITS NEED THESE 10 POLICIES

Whether a nonprofit is large or small, new or decades-old, or has a narrow or multi-faceted mission, all nonprofits should have these policies in place.

Yes, these policies are asked about on Form 990, but even if a tax-exempt organization is not required to submit a variation of the 990, the benefits are still immense. In general, having policies in place provides a framework and the expectations for an organization’s executives, employees, volunteers, and board members. Such policies can also be referenced if/when issues arise.

Another major reason to have proper policies and procedures in place is that they provide a foundation for soliciting, accepting, and facilitating charitable donations.

Additionally, investing in strongly written, organization-specific policies is a practice in preparation in case of an audit. (The IRS audits tax-exempt organizations, just as it audits companies and individuals).

POLICY HIGHLIGHT

Among the major policies and procedures included in my special 10 for 990 offer are the following: (You can also download my free guide with more extensive information and explanations regarding these policies and procedures.)

COMPENSATION

The IRS recommends a three-step process for determining appropriate compensation: conduct a review of compensation at (1) similarly-sized peer organizations, (2) in the same or similar geographic location, (3) with comparable positions.

In the private sector, salaries and bonuses can be essentially unlimited. Not so for nonprofits! Federal and state law requires nonprofits to pay salaries which are reasonable.

CONFLICT OF INTEREST

A conflict of interest policy should do two important things: (1) require board members with a conflict (or a potential conflict) to disclose it, and (2) exclude individual board members from voting on matters in which there is a conflict.

If consistently adhered to, this policy can inspire internal and external stakeholder confidence in the organization, as well as prevent potential violations of federal and state laws.

DOCUMENT RETENTION AND DESTRUCTION

The document retention policy should specify what types of documents should be retained, how they should be filed, and for what duration. This policy should also outline proper deletion/destruction techniques.

FINANCIAL POLICIES & PROCEDURES

This specifically addresses guidelines for making financial decisions, reporting the financial status of the organization, managing funds, and developing financial goals. The financial management policies and procedures should also outline the budgeting process, investment reporting, what accounts may be maintained by the nonprofit, and when scheduled auditing will take place.

FORM 990 REVIEW

Form 990 asks about . . . . Form 990! That’s about as meta as the IRS gets. Specifically, this policy covers how Form 990 was prepared and how it was approved. A written policy is incredibly useful in clarifying a specific process for distribution and procedure review by the board of directors.

FUNDRAISING

This one may seem obvious, but almost every nonprofit needs a fundraising policy, as almost all nonprofits engage in some sort of charitable fundraising. Your organization is no exception! This policy should include provisions for compliance with local, state, and federal laws, as well as the ethical norms the organization chooses to abide by in fundraising efforts.

GIFT ACCEPTANCE

If well-written and applied across the organization, the policy can help the organization to kindly reject a non-cash gift that can carry extraneous liabilities and obligations the organization is not readily able to manage.

INVESTMENT

Before investments are made on behalf of the organization, there should be a sound investment policy in place to define who is accountable for investment decisions. The policy should also offer guidance on activities of growing/protecting the investments, earning interest, and maintaining access to cash if necessary.

PUBLIC DISCLOSURE

Form 990 specifically asks the filing organization to report if certain documents are made available to the public, such as governing documents (like the bylaws), conflict of interest policy, and financial statements. Additionally, the form asks for the name, address, and phone number of the individual(s) who possesses the financial “books” and records of the organization.

WHISTLEBLOWER

A familiar sight on a football field are referees blowing whistles. But what happens, or should happen, when an employer “blows the whistle” on a nonprofit employer’s practices.

Nonprofits, along with all corporations, are prohibited by the federal government from retaliating against employees who call out, draw attention to, or “blow the whistle” against the employer’s practices. This policy outlines the steps an organization will take to investigate allegations and protect whistleblowers.

KEEPING UP-TO-DATE

If you already have some (or all) of the above-listed policies in place, seriously consider the last time they were updated. How has the organization changed since they were written? Have changes to state and federal laws impacted these policies at all? It may be high time for a new set of policies that fits your organization.

START WITH WHY

The mission of Gordon Fischer Law Firm is to promote and maximize charitable giving in Iowa. I want to help every Iowa nonprofit be legally compliant. It’s like how the coach wants to do everything they can to help their team win on the field. The 10 policies, a part of this promotion, will save you time, and resources and you can feel good about having a set of high-quality policies to guide internal operations and present to the public.

TEN (10) POLICIES FOR JUST $990

Again, for now, I’m offering these 10 policies—including needed consultations—for the low flat fee of only $990. Contact me anytime at gordon@gordonfischerlawfirm.com.

I look forward to discussing your needs and how we can set up your favorite Iowa nonprofit for Super Bowl-level success.

####