APPENDIX 5A
NONPROFIT FINANCIAL POLICY EXAMPLES ON THE INTERNET

Financial Policies – General and Other Than Investment Policies

• Financial Policy Guidelines and Example (Propel Nonprofits)
  • https://www.propelnonprofits.org/wp-content/uploads/2017/10/financial_policy_guidelines_and_example.pdf
• Sample Financial Policies and Procedures (CompassPoint Nonprofit Services)
  • https://www.compasspoint.org/sites/default/files/documents/Guide%20to%20Fiscal%20Policies%20and%20%20Procedures.pdf
• Operating Reserves and Multiple Reserves Policy Guidelines and Examples (Propel Nonprofits)
  • https://www.propelnonprofits.org/wp-content/uploads/2017/11/nonprofit_operating_reserves_and_policy_examples_2017.pdf
• ASEE Financial Policies
  • http://www.asee.org/about-us/policy/financial-policy
• ASEE Budgeting and Planning
  • http://www.asee.org/about-us/policy/financial-policy/part-2
• ASEE Internal Controls
  • http://www.asee.org/about-us/policy/financial-policy/part-2#14
• ASEE Risk Management
  • http://www.asee.org/about-us/policy/financial-policy/part-2#15
• ASEE Liquidity Management Policy
  • http://www.asee.org/about-us/policy/financial-policy/part-1#Reserve_Fund
• ASEE Unrestricted Funds Policy, including Board-Designated Funds
  • http://www.asee.org/about-us/policy/financial-policy/part-1#Unrestricted_Funds
• Church basic financial policies example
  • http://www.bcidot.org/chu/5005-01.html
• Guidance on Financial Policies & Procedures from Ontario Ministry of Agriculture, Food, and Rural Affairs
  • http://www.omafra.gov.on.ca/english/rural/facts/01-047.htm
• A professional honor society financial policy example (Sigma Theta Tau)
  • http://www.sigmanursing.org/docs/default-source/chapter-documents/2015-2017-international-bylaws.pdf?sfvrsn=0 (See Article XI)
• Trade association example (Amer. Assoc. of Law Libraries; includes some nonfinancial policies)
  • http://www.aallnet.org/about/policy_financial.asp
• National Conference of Catholic Bishops Diocesan Internal Controls
  • http://www.usccb.org/about/financial-reporting/diocesan-internal-controls-framework.cfm
• Charlotte Diocese Parish, Mission, and School Financial Policies & Procedures
  • https://1z1bef2t6k8q3w96xp2i4xwi-wpengine.netdna-ssl.com/wp-content/uploads/2016/02/FMan171027.pdf
• Indiana Youth Soccer Association Financial Policies & Procedures Manual
  • https://usys-assets.ae-admin.com/assets/986/15/IYSA_Financial_Policies_and_Procedures_11-021.pdf
• Society of Environmental Journalists Financial Policies (see especially C, D, and E)
  • http://www.sej.org/about/financial_policies.htm
• Community Foundation of Greater Fort Wayne (IN) – Reserve Funds Policy (great illustration of various types of reserve policies)
  • http://cfgfw.org/wp-content/uploads/2016/06/Reserve-Policy.pdf
• Downloadable sample policy (Word format) – Operating Reserves (AICPA) Website includes this copyright notice and use permission:

  Copyright © 2015. AICPA Inc. All rights Reserved. Permission is granted to download the tools and tailor or customize for internal use.

  • http://www.aicpa.org/InterestAreas/NotForProfit/Resources/GovernanceManagement/DownloadableDocuments/not-for-profit-operating-reserve-policy.docx

Investment Policy Statements (IPS)

• Guidance on Nonprofit Investments (Kate Barr of Propel Nonprofits)
  • https://www.propelnonprofits.org/blog/jittery-about-investments/
• American Society for Engineering Education investment policy
  • http://www.asee.org/about-us/policy/financial-policy/part-1#Investments
• American Society for Engineering Education endowment policy
  • http://www.asee.org/about-us/policy/financial-policy/part-1#Endowments
• IEEE Investment Operations Manual
  • http://www.asee.org/about-us/policy/investment-policy
• Description of Quasi-Endowment purpose (Harker School)
  • http://www.harker.org/giving/endowment-planned-giving/endowment-policy
• Guidance on Investment Policies (Council of Nonprofits)
  • https://www.councilofnonprofits.org/tools-resources/investment-policies-nonprofits
• “Should Our Nonprofit Have an Endowment?” (Mark Hager)
  • http://www.nonprofitquarterly.org/management/639-should-your-nonprofit-build-an-endowment.html
• Endowment Policy (Catholic Diocese of Wichita)
  • http://catholicdioceseofwichita.org/policies/endowment-program/480-endowment-policies-1/file