Welcome to your daily briefing on nonprofit developments in Indiana. Today we're covering 8 key stories including updates on indiana nonprofit headlines, indiana nonprofit updates, background & context. Let's dive in.
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The Community Foundation of Southern Indiana now allows nonprofit organizations to apply for grants throughout the entire year to help fulfill their missions and address community needs.
IN nonprofit professionals can access flexible, ongoing funding opportunities without being constrained by traditional grant cycles, enabling more responsive community impact.
Candid offers the quickest way to access fully digitized and searchable Form 990 and 990-PF documents online.
Nonprofit professionals across Indiana need reliable access to 990s for benchmarking, grant research, and transparency compliance.
The Lilly Endowment is providing grants to support community foundations and United Ways across Indiana in their efforts to enhance quality of life and prosperity for residents.
For Indiana nonprofit professionals, this funding stream represents a significant opportunity to strengthen local partnerships and secure resources for community development initiatives.
Reach professionals in this market
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The Council on Foundations has published a country note summarizing India's legal framework for nonprofit organizations, including translated legislative provisions to help foundations and advisors complete IRS equivalency determinations for foreign grantees under Revenue Procedure 2017-53.
Indiana foundations making international grants to Indian NGOs must verify equivalency determinations to maintain tax compliance and protect their 501(c)(3) status.
The Indiana Arts & Humanities Foundation has published a webpage cataloging its grants and projects.
IN nonprofit professionals seeking arts and humanities funding can now view available opportunities in one place.
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Negligent-screening claims arise not from failing to have a screening policy, but from failing to follow the policy that exists. A documented policy with inconsistent enforcement is harder to defend than no policy at all, because the deviation is evidence of negligence.
Insurance carriers tighten coverage on organizations with screening-process gaps. The cost of consistent enforcement is small; the cost of a single uninvestigated incident can close the organization.
Unrelated business income tax applies when an activity is regularly carried on, is a trade or business, and is not substantially related to the exempt purpose. Common surprises: corporate-sponsored events with naming rights that look like advertising, affinity credit-card royalties that include co-marketing services, and gift-shop sales of items unrelated to the mission.
UBIT exposure can cost both tax and exempt status if the unrelated business becomes substantial. The line between sponsorship (excluded) and advertising (included) is narrow and case-specific.
The IRS-recommended COI policy requires (1) annual disclosure by all directors and key employees, (2) a process for review of any disclosed conflict, (3) recusal procedures, and (4) documentation in board minutes. Policies that have only the disclosure form without the review and recusal process do not satisfy the recommendation.
A weak COI policy is a Schedule L disclosure waiting to happen, and Schedule L disclosures correlate with future IRS examination selection.
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