Sometimes, it can be hard to find good resources such as sample policies, procedures, etc.  A new website is setting out to help institutions find sample policies that they might utilize.


Idaho Bible College & Seminary (IBCS) is a private college exempt under Internal Revenue Code section 501(c)(3) and section 170(b)(1)(A)(i).  They are not required to file Form 990 annually.

Like many non-990-filers, IBCS has not kept up with adopting some of the policies that the IRS asks about on Form 990, Part VI and in other places.  IBCS’ Controller calls to ask, “Where on the web can I find free copies of good policies like Conflict of Interest, Whistleblower, Document Retention, Investment, etc?”

We tell her that there is a new website which is designed to meet those needs.  She just needs to visit:



From the 2017 Form 990, Part VI:

Line 12a.  Did the organization have a written conflict of interest policy?

Line 12b. Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts?

Line 12c. Did the organization regularly and consistently monitor and enforce compliance with the policy? If “Yes,” describe in Schedule O how this was done

Line 13. Did the organization have a written whistleblower policy?

Line 14. Did the organization have a written document retention and destruction policy?

From the 2017 Form 990, Part VI instructions:

Lines 13 and 14. A whistleblower policy encourages staff and volunteers to come forward with credible information on illegal specifies that the organization will protect the individual from retaliation, and identifies those staff or board members or outside parties to whom such information can be reported. A document retention and destruction policy identifies the record retention responsibilities of staff, volunteers, board members, and outsiders for maintaining and documenting the storage and destruction of the organization’s documents and records.



  • Institutions that are required to file Form 990 annually deal with queries about whether they have certain policies in place via Yes/No questions throughout the form and schedules.
  • Non-990-filers are not afforded the “benefit” of seeing these questions each year.
  • All institutions, as best practices, should consider adopting (and periodically reviewing) their various policies and procedures.
  • A new website – Christian College Resources – provides a continually expanding library of policies that have been provided by gracious and generous organizations who provide leadership in the not-for-profit arena.


Specific questions? Email Dave Moja

The information provided herein presents general information and should not be relied on as accounting, tax, or legal advice when analyzing and resolving a specific tax issue. If you have specific questions regarding a particular fact situation, please consult with competent accounting, tax, and/or legal counsel about the facts and laws that apply.

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