Capacity BuildingFinancial

Operating Reserve Policy Toolkit for Nonprofit Organizations

By January 18, 2018 No Comments

This Toolkit, sponsored by the National Center for Charitable Statistics,
Center on Nonprofits and Philanthropy at the Urban Institute, and United Way Worldwide, was created to provide a resource to:

  • help to make a compelling case within the organization for the need to establish an operating reserve,
  • provide factors to take into consideration in determining the size of the operating reserve for their organizations,
  • suggest practices for managing the reserve and reporting its balance, and
  • offer some tools with which to go about drafting a policy to record decisions

Find the Toolkit here