Below are some internet sites and other resources that we have found to be helpful. When you click on a link, a new window will pop up. Close the window when you are ready to return to this page.

Links to external, or third party websites, are provided solely for visitors' convenience. Links taken to other sites are done so at your own risk and Elgee Rehfeld Mertz, LLC accepts no liability for any linked sites or their content. When you access an external website, keep in mind that Elgee Rehfeld Mertz, LLC has no control over its content.

IRS Non-profit organizations compliance and resource site. Additionally, in response to the new disclosure requirements on form 990 pertaining to conflict of interest, we are providing a sample conflict of interest policy (developed by the IRS and as it appears in the Form 1023 Application for Exemption Status). The policy may be modified as needed, in conjunction with legal consultation, and adopted and implemented by an organization's Board of Directors.

Sample Conflict of Interest Policy -  PDF version (click here)     Word Document version (click here)