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Nonprofit compensation, explained.
Practical, plain-English guides to executive pay, the §4958 reasonableness process, and building board decisions that hold up — written by the compensation consultant behind CauseComp.
The four forms of §4958 comparability data — and what makes a peer set “appropriate” for your organization's budget, sector, and geography rather than merely available.
§4958 Compliance The Rebuttable Presumption of Reasonableness: How Nonprofit Boards Protect Executive Pay DecisionsThe three-step safe harbor under Treas. Reg. §53.4958-6 that shifts the burden of proof to the IRS — advance approval by an independent body, appropriate comparability data, and contemporaneous documentation.
Board Governance How to Document a Nonprofit Executive Pay Decision (So It Holds Up Later)What a compensation committee's minutes must contain to establish the §4958 rebuttable presumption — and the documentation failures that quietly break it.
§4958 Compliance IRC §4958 Intermediate Sanctions: The Personal Tax Risk Behind Nonprofit Executive PayHow IRC §4958 puts personal excise-tax exposure on executives and the board members who approve their pay — disqualified persons, excess benefit transactions, and the penalties.
§4960 Excise Tax The Section 4960 Excise Tax: When Nonprofit Pay Crosses $1 MillionThe 21% excise tax on nonprofit pay over $1 million and excess parachute payments — who's a covered employee, what counts as remuneration, and how boards manage the exposure.