The document discusses GuideStar's professional solutions for non-profit research, analysis, and pre-grant due diligence. It provides an overview of GuideStar Premium and Charity Check tools, which allow users to search organizational data, analyze finances, and verify charitable status and supporting organization classification in order to comply with IRS guidelines for grantmaking. The document also reviews key exempt sector metrics and terminology.

1. GuideStar Professional Solutions: Non-Profit Tools and Intelligence to Fuel Your Research, Analysis and Pre-grant Due Diligence © 2010, GuideStar USA, Inc. All Rights Reserved. This information is copyrighted subject matter owned by GuideStar USA and is protected by United States and international copyright law.

2. Scott Menzel Manager, Product and Customer Experience Pamela Jowdy Senior Product Manager Today’s Facilitators

4. Key Metrics and Milestones GuideStar 101

7. Affiliation Type Non-Profit Vernacular 101

8. GuideStar Premium Tools for non-profit research and analysis Pamela Jowdy Senior Product Manager

12. GuideStar Premium v3.0 Online Demonstration and Learning Lab Pamela Jowdy Senior Product Manager

15. GuideStar Charity Check Pre-grant Due Diligence in the Pension Protection Act Era Pamela Jowdy Senior Product Manager

16. Internal Revenue Code Grants Administration Milestones 1969 August 2006 Pension Protection Act New requirements on grants to certain supporting organizations [509(a)(3)] Definition of Type III supporting organizations Definition of Type III functionally integrated supporting organizations IRS Revenue Procedure 2009-32 Formalizes March 2007 FAQ Precendtial Instrument upon which compliance and grantmaking teams can rely Tax Reform Act The legal framework for the regulation of private foundations and public charities is established December 2006 June 2009 Internal Revenue Code Interim Guidance Regarding Supporting Orgs and Donor-Advised Funds Grantor may rely on IRS BMF or Letter of Determination for identifying supporting organization 509(a) status Charity Check v1.5 100% compliant with IRS FAQ and Revenue Procedure 2009-32 March 2007 IRS FAQ on Business Master File Reliance Allows grantors to use third party resources to obtain required IRS BMF information about a potential grantee’s charity classification under section 509(a)(1), (2) or (3)

17. Pension Protection Act Implications Why Verify? Two Unique Due Diligence To-Do’s: To-Do: Data Source: Verify Current Charitable Status Publication 78 and Internal Revenue Bulletin Identify Supporting Organizations with 509(a)(3) status IRS Business Master File

19. What it Delivers An Integrated, One-Stop Verification Solution GuideStar Charity Check Date and time stamp Latest Quarterly Pub 78 Weekly Bulletin Date Reason for Non-Private Foundation Status EIN IRS BMF Date Verify Current Charitable Status Identify Supporting Organizations with 509(a)(3) status Electronic or hard copy documentation

21. Charity Check User Experience Two Clicks to Compliance Pamela Jowdy Senior Product Manager, GuideStar

26. GuideStar Exchange: Share Your NPO’s Story

27. GuideStar Exchange: Share Your NPO’s Story

28. Dynamic, Persistent Feedback Mechanism

29. GuideStar Professional Solutions: Non-Profit Tools and Intelligence to Fuel Your Research, Analysis and Pre-grant Due Diligence © 2010, GuideStar USA, Inc. All Rights Reserved. This information is copyrighted subject matter owned by GuideStar USA and is protected by United States and international copyright law.

30. Appendix

34. Internal Revenue Code Grants Administration Milestones 1969 August 2006 Pension Protection Act New requirements on grants to certain supporting organizations [509(a)(3)] Definition of Type III supporting organizations Definition of Type III functionally integrated supporting organizations GuideStar Charity Check v1.5 Released Fully compliant with IRS Guidance on methodology for determining 509(a) supporting organization status Tax Reform Act The legal framework for the regulation of private foundations and public charities is established December 2006 April 2007 Internal Revenue Code Interim Guidance Regarding Supporting Orgs and Donor-Advised Funds Grantor may rely on IRS BMF or Letter of Determination for identifying supporting organization 509(a) status March 2007 IRS FAQ on Business Master File Reliance Allows grantors to use third party resources to obtain required IRS BMF information about a potential grantee’s charity classification under section 509(a)(1), (2) or (3)

35. Access Points: Results GuideStar Charity Check

36. Access Points: Report GuideStar Charity Check

37. 509(a)(3) Supporting Organization GuideStar Charity Check

38. OFAC Organization: Results GuideStar Charity Check

39. IRS Guidance on BMF Reliance March 2007 Why Verify: Pension Protection Act Source: http://www.irs.gov/charities/charitable/article/0,,id=168531,00.html

42. Draft of manual solution for 509(a)verification directly from IRS BMF Grantmaker Verification Options IRS Business Master File IRS Downloadable Business Master File