Policy Central: Management and Staffing Policies

Posted on April 15, 2012

Included here are consultant agreements, employee handbooks, internship program descriptions, personnel policies, and polices on record retention, recruitment, reimbursement, personnel evaluation, and more. … Read More

Expense reimbursement: Considerations and options

Posted on October 28, 2001 by Jason Born

Legally, the IRS views trustee compensation and expense reimbursement in the same light. For both, the key question is whether paying expenses (or compensation) is reasonable and necessary to carrying out the exempt purposes of the foundation. Here are several questions to help you think about whether expense reimbursement is appropriate to your foundation or fund… Read More

Board Compensation: Reasonable and Necessary?

Posted on April 5, 2001 by Jason Born

Deciding whether to compensate or reimburse family foundation board members can be a difficult and complex decision. This Passages Issue Brief provides guidance on the legal regulations regarding compensation, suggestions for how to initiate a conversation among your board members about whether or not compensation is appropriate, and suggestions for how to develop a written policy based on this conversation… Read More

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