Donor guides

How to read a Form 990

The IRS Form 990 is a nonprofit's annual public report. Here's where the numbers that matter live, section by section.

Program expense ratio, explained

What share of spending actually reaches the mission — how the ratio is computed, what's a good number, and when it misleads.

Cost to raise $100

Fundraising efficiency: how much a charity spends to bring in each $100 of donations, and what range is reasonable.

How to verify a charity before donating

A five-minute checklist: confirm the EIN, tax-deductible status, finances and leadership before you give.

Charitable tax deductions, explained

When donations are deductible, how much you can deduct, and the paperwork the IRS expects — the practical version.

What is an EIN and why it matters for donors

The Employer Identification Number is a nonprofit's fingerprint: how to use it for receipts, deductions and avoiding copycats.

What is a 501(c)(3)? Nonprofit types explained

Not every nonprofit can take tax-deductible donations. What 501(c)(3) means, how it differs from other 501(c) types, and how to check an organization's status.

990 vs 990-EZ vs 990-N vs 990-PF: which form tells you what

Nonprofits file different annual returns depending on size and type — and the form dictates how much a donor can learn. A field guide to the four variants.

Red flags in a nonprofit's financials

Chronic deficits, vanishing reserves, sky-high fundraising costs: the warning signs you can spot in five minutes on any organization's profile.

How much should a nonprofit CEO make?

Executive pay is the most argued-about number in any 990. How to judge whether compensation is reasonable — and when it genuinely is a problem.

Donor-advised funds (DAFs): how they work

Deduct now, give over time: how donor-advised funds work, what they cost, and when one actually makes sense for your giving.

Public charity vs. private foundation

Both are 501(c)(3)s, but they're funded, regulated and researched differently. How to tell them apart and what it means for donors.

How nonprofits actually make money

Donations are only a third of the story. The five revenue streams behind the sector, and why the mix changes how you should judge an organization.

The overhead myth: when low overhead is a bad sign

Judging charities purely by overhead punishes the ones investing in competence. What the research says, and what to look at instead.

Donating stock, goods and other non-cash gifts

Appreciated stock is the most tax-efficient gift most donors never make. The rules for in-kind donations, from securities to canned goods.

QCDs: giving from your IRA after 70½

Qualified charitable distributions let older donors give pre-tax IRA money directly to charity — often the best tax deal in retirement giving.

Why a nonprofit's board matters more than its ratios

Independent oversight is the strongest fraud protection a charity can have. How to read the governance signals hiding in the Form 990.

How charity scams work — and how to not fund one

Sound-alike names, disaster chasing, pressure tactics: the common charity fraud patterns and the two-minute check that defeats most of them.

Nonprofit reserves: how much cushion is healthy?

Too little reserve is fragility, too much is hoarding. How months-of-reserves works and where the reasonable range lies.

Fiscal sponsorship: charity without your own 501(c)(3)

How new projects accept tax-deductible donations under an established charity's exemption — and what donors should check before giving.