The National Council of Nonprofit Associations (NCNA) is the network of state and regional nonprofit associations serving over 20,000 members in 41 states and the District of Columbia. NCNA links local organizations to a national audience through state associations and helps small and midsize nonprofits: manage and lead more effectively; collaborate and exchange solutions; engage in critical policy issues affecting the sector; and achieve greater impact in their communities.
The Nonprofit Congress, an initiative of NCNA and the state association network, empowers individuals and nonprofits to act collectively for positive change. Building on the fundamental belief that nonprofits are vital to society, the Nonprofit Congress is guided by shared values and priorities established by nonprofits in communities across the country.
In its June 11 report, the Advisory Committee on Tax Exempt and Government Entities (ACT) advises the IRS to approach the area of nonprofit “good governance” with caution. The Executive Summary to the substantial section on “The Appropriate Role of the Internal Revenue Service with Respect to Tax-Exempt Organization Good Governance Issues" acknowledges the IRS’s legitimate interest in governance as it relates directly to legal compliance. But if charities feel pressured to adopt specified practices to satisfy the IRS, “(t)his then can effectively usurp the judgment of governing boards in determining what governance practices make sense in their specific context, place undue burdens on organizations, divert their attention… and adversely impact the unique, diverse, vibrant, and flexible charitable sector in this country.”