Appendix 5 Discussion of Pre-2008 Form 990 Disclosure Requirements
Appendix 6 Executive Compensation Items Reported on Revised Form 990
Corporate Governance Implications of Nonprofit Executive Compensation discusses the need for a proper governance process for the approval and implementation of executive compensation programs in nonprofit healthcare organizations. This publication focuses on the federal tax concepts and guidance applicable to executive compensation paid by tax exempt healthcare providers; recent Congressional, IRS and state level inquiries, compliance initiatives and audits; the use of comparability data and expert opinion in building a credible governance process; governance structure and policies; and reporting and disclosure of executive compensation. Also included are valuable sample forms such as a compensation committee charter, conflict of interest policies, and an executive compensation policy.
Douglas K. Anning, Esquire John B. Beard, Esquire Ralph DeJong, Esquire Susan G. Duffy, Esquire Stuart Harvey Marci Rose Levine, Esquire Karen B. McAfee, Esquire Susan Schalla, Esquire Thomas C. Schroeder, Esquire Michael J. Stewart