Hello, and welcome. My name is Sam Bates, and I’m glad you’re here. It’s always a pleasure to connect with others in the nonprofit compliance world. There aren’t many of us, and need to make friends when possible.
Most of the organizations I work with are volunteer run nonprofits. One of the clearest lessons from both my graduate education and professional experience is that much of what is taught at the academic level does not translate well to small organizations. Many existing resources try to bridge that gap, but often miss the mark. A cottage sized nonprofit does not need guidance on accepting an airplane as a charitable donation, even though that scenario somehow made its way into a guide I once encountered. Automobile donations are real, but the local youth athletic league mostly needs the basics. This site exists to address that disconnect.
The focus here is nonprofit compliance: IRS reporting requirements, regulatory changes, governance realities, and the everyday problems faced by small and midsize nonprofits, with the occasional small business crossover. Sometimes that takes the form of analysis. Sometimes it’s news. Sometimes it’s frustration directed into the void about systems that do not work as well as they should.
I am not currently a CPA, though I am on that path, and I am not an attorney, though I work with them daily. I am not presenting myself as a final authority. I am a practitioner who cares deeply about nonprofit compliance and believes the field benefits from clearer, more grounded conversations.
This site explores nonprofit compliance from the perspective of someone who actually works in the field. With more than a decade of experience handling nonprofit registrations, managing a large group exemption with over 6,000 subordinate organizations, preparing IRS Form 990 returns, and working through 501(c) tax-exempt applications, I focus on the real compliance issues faced by volunteer-run nonprofits and small organizations. Drawing on an academic background in sociology, public administration, and accounting, I write about reporting requirements, regulatory changes, governance challenges, and the persistent gap between theory and day-to-day nonprofit operations, without the fluff, jargon, or consultant-speak that dominates much of the conversation.
Kick off your shoes, have a seat, get comfortable, and join me as we dig into the realities of nonprofit compliance, one issue at a time, with honesty, curiosity, and a healthy dose of skepticism.