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